The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

Absorption properties (Attenuation coefficient, the percentage of the reflection, and the percentage of absorption) in x-band have been investigated in this paper for novolac – alumina- graphite mixture. Using novolac as the host material, the samples are prepared with alumina concentrations (5%,10%,15%,20%) and graphite concentrations (5%,10%) with thickness equal to 2.2mm .Network analyzer produced by HP-8510 was used in this work to measure the attenuation coefficient. The samples (3, 5) have good attenuation of wave with bandwidth of frequencies. The maximum of attenuation is -25dB at frequency 10.28GHZ in sample (3) which has concentrations (80%novolac,10%alumina,and 5% graphite) and -24 dB at frequency 10.56GHZ in sample (5) whic

Sixty samples from saliva and dental plaque were selected from patients with caries active at ages from 4-65years. 22 isolates belong to Streptococcus mutans. All isolates pronounced adhesion and biofilm formation in various degrees. By using Polymerase Chain Reaction ﴾PCR﴿ Techniques, it was found that these isolates had gtfB encode GtfB with 80 bp, gtfC encode GtfC with 81 bp, and gtfD with 324 bp which explain their potential of biofilm formation.

Toxoplasma gondii is an opportunistic pathogen in which the reactivation of a latent infection can cause death in congenitally infected fetuses, newborns, and immunocompromised patients. This study aimed to determine the seropositivity of toxoplasmosis infection and the possible association with Interleukin-12 (IL-12) and Interleukin-23 (IL-23) cytokines in breast cancer patients. In this study, 190 women were enrolled. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies and (IL-12, IL-23) levels using ELISA technique. The result of this study showed that breast cancer patients recorded the highest percentage of toxoplasmosis infection. There were no positivity rates for anti- Toxopl

The effect of smoking, age and exposure duration in pesticide risk groups were studied > Groups were all men and included farmers (25), pesticide sellers (25), pesticides manufacture workers (Al-Tark factory for agricultural pesticide production) (25), Control group (25) were from Baghdad university staff (living in Baghdad city) > The cytogenetic parameters studied were Chromosomal aberrations (CA), induction of micronuclei (Mn)formation .Results revealed that smoking synergized pesticides exposure in induction of structural CAs in all groups with significant differences (P<0.01) and the worst effect recorded in workers , the increment was more than folds the level of control group (0.68) for the non smokers and was 5.78 times (control gr

Obesity is a chronic disease that may have genetic, environmental, and other causes. Obesity is a shortcut to many diseases, such as hypertension, diabetes, atherosclerosis, and other chronic diseases. Oxidative stress increases obesity through free radicals. Glutathione S-transferase (GST) is a metabolic enzyme used to remove toxins. This study aimed to determine GST activity in obese patients as a predictor of oxidative stress and the effectiveness of lipid profiling in obese patients. The study included 139 samples of obese and healthy people (obese group 84 and healthy group 55). Both groups (obese and healthy groups) were divided into four groups based on body mass index. Blood samples were collected from obese males and females in

Breast cancer (BC) is the most commonly diagnosed cancer in women. The metabolism of iron is closely regulated by hepcidin which exerts its action by interacting with a ferroportin.

 The aim of the present study was to assess the alterations in the levels of some serum biomarkers that have a role in iron homeostasis (hepcidin and ferroportin) in addition to hematological parameters (hemoglobin, leukocyte and platelets count) in different stages of BC.

This study included 66 women with BC. The patients were categorized as follows : group 1 includes :22 patients with stage I disease ,group 2 includes: 22 patients with stage II disease ,and group 3 include: 22 patients with stage III disease .Group 4 includes :22 appare

The driving idea for the present work was to combine the effect of polyvinyl alcohol (PVA) as corrosion inhibitor with the distance between the anodic and cathodic elements of the galvanic cell, beside their area ratio, in scope of synergistic suppression of galvanic corrosion on Cu/Fe model couple, using weight loss method. The performance affecting galvanic corrosion process has been tested for three major factors affect the process:
1. Four PVA inhibitor concentrations were selected to be (0, 1000, 4000 and 7000 ppm) in simulated cooling water.
2. Two cathode: anode area ratios as 1:1 and 2.4:1.
3. Two distances apart cathode – anode as 3 and 7 cm.
Maximum corrosion inhibition achieved was 86% which indicates that increa

Proved the validity of all mixtures or not to accept the bees and then resistant infection worm wax Minor has accepted honey bee colonies all mixtures beeswax with paraffin wax industrial all ratios used made ??of a mixture to DVD waxy full and used naturally in breeding Houdnth In store honey and pollen evendiversified Bravian and natural wax

The aim of this study was to investigate antibiotic amoxicillin removal from syn­thetic pharmaceutical wastewater. Titanium dioxide (TiO₂) was used in photocatalysis treatment method under natural solar irradiation in a tubular reactor. The photocatalytic removal efficiency was evaluated by the reduction in amoxicillin concentration. The effects of antibiotics concentration, TiO₂ dose, irradiation time and the effect of pH were studied. The optimum conditions were found to be irradiation time 5 hr, catalyst dosage 0.6 g/L, flow rate 1 L/min and pH 5. The photocatalytic treatment was able to destruct the amoxicillin in 5 hr and induced an amoxicillin reduction of about 10% with 141.8 kJ/L accumulate