Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Copper is a cheaper alternative to various noble metals with a range of potential applications in the field of nanoscience and nanotechnology. However, copper nanoparticles have major limitations, which include rapid oxidation on exposure to air. Therefore, alternative pathways have been developed to synthesize metal nanoparticles in the presence of polymers and surfactants as stabilizers, and to form coatings on the surface of nanoparticles. These surfactants and polymeric ligands are made from petrochemicals which are non- renewable. As fossil resources are limited, finding renewable and biodegradable alternative is promising.The study aimed at preparing, characterizing and evaluating the antibacterial properties of copper nanoparticle

Objective(s): to assess the factors which are associated with the prolonged prehospital delay of patients with
acute myocardial infarction.
Methodology: A descriptive study was conducted at the Coronary Care unit (CCU) in Al-Yarmok Teaching
Hospital, Ibn AL-Nafis Hospital for Cardiovascular Diseases, AL-Kadumia Teaching Hospital, Baghdad Teaching
Hospital, and AL-Kindy Teaching Hospital during the period of the study from February 2
nd
, 2009 to October 30th
,
2009. A random sample of (160) paƟent who were admiƩed to the hospitals were selected one by one. A
questionnaire was constructed for the purpose of the study, which is comprised of four parts that include (1)
sociodemographic data; (2) prehospital d

Gestational diabetes mellitus (GDM) is a complication of gestation that is characterized by impaired glucose tolerance with first recognition during gestation. It develops when ?- cell of pancreas fail to compensate the diminished insulin sensitivity during gestation. This study aims to investigate the relationship between mother adiponectin level and ?- cell dysfunction with development gestational diabetes mellitus (GDM) and other parameters in the last trimester of pregnancy. This study includes (80) subjects ( pregnant women) in the third trimester of pregnancy, (40) healthy pregnant individuals as control group aged between (17 - 42) years and (40) gestational diabetes mellitus patients with aged between (20 - 42) years. The f

Abstract

The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.

Research findings show the role of social responsibility in achieving the university's strategy,

The etiology of Crohn's disease (CD) is still unknown. However, many factors, including a dysregulated immune system, altered microbiota, inheritance, and environmental factors, have been implicated. This work was conducted to estimate the effect of fungal microbiota on two bone mineral density markers, RANKL and sclerostin, in addition to the correlation between these markers and vitamin B12, D3, and zinc in CD patients, along with their potential effect on fungal microbiota and vice versa. Peripheral blood and carry-Blair Stool samples were collected from 88 participants (60 newly diagnosed with CD without treatment and 28 healthy controls) to detect serum levels of RANKL and sclerostin, and culture media were used to grow, isolat

Abstract:Leukemia is a cancer of early blood forming cells. Most of them are cancers of white blood cells , however some leukemias start in other blood cell types.Electrolytes have modulatory effects on several biological mechanisms in the body namely as stabilizers,element of structures, essential element for hormonal function and also co-factors for a number of enzymes.In this study serum electrolytes levels were measured in patients with acute leukemia (AL) disorders before and after chemotherapy(anthracycline, doxorubicin, cytarabine ,prednisone, vincristine and doxorubicin) during one month and compared with that of control group. Blood samples were obtained from (43) patients (28 males and 15 females) aged (15-55)years;juset before an

HBV and HCV are the major causes of chronic liver diseases throughout the world, and constitute a major global health risk. There is accumulated evidence that the imbalance of proinflammatory and anti-inflammatory cytokine production may play an important role in the pathogenesis of viral hepatic infections and may influence the clinical outcome and disease progression. This study was undertaken to analyze the circulating levels of Tumor Necrotic Factor (TNF-α) and Th2 cytokine IL-10 in patients infected with Hepatitis B and C virus. The study population consisted of 30 patients with chronic HBV, in addition to other 30 patients with chronic HCV infection were recruited on their first examination at the Al-Kindy General Hospital in Baghdad

Objective Thalassemic patients present with multiple immune abnormalities that may predispose them to oral Candida, however this has not been investigated. The aim of this study was to assess oral candidal colonization in a group of patients with β-thalassemia major both qualitatively and quantitatively. Study design The oral mycologic flora of 50 β-thalassemia major patients and 50 age- and sex-matched control subjects was assessed using the concentrated oral rinse technique. Candida species were identified using the germ tube test and the Vitek yeast identification system. Results Oral Candida was isolated from 37 patients (74%) and 28 healthy subjects (56%; P = .04). The mean candidal count was significantly higher in thalassemic patie