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The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of the level of their awareness. The information includes aggregated information prepared according to international accounting standard (1) which prepares a comparable financial statements among the local and international economic units. In addition to other disaggregated data about different financial and nonfinancial events which are able to be updated instantaneously within the published database on internet . The user of the information has the option to choose the information,data and prepare a    financial  statements which agree with the models of the user decisions

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Slump Test versus Straight Leg Raise Test in the Diagnosing of Lumbar Disc Herniation: A Prospective Comparative Study
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Background: The clinical examination is one of the best suitable methods for diagnosis of low backache. Backache is one disease that the signs, clinical examination finding, and the results on imaging modalities not always related. The straight leg raising (SLR) and slump tests, can be used for diagnosis of lumber disc herniation. Objectives: To compare the result of the slump test and SLR test in the diagnosis of lumber disc herniation. Subjects and Methods: A prospective comparative study conducts on 280 patients in Al-Kindy teaching and private clinics complaints of backache, aging between 18-70 years old with acute or recurrent backache, sciatica pain, or low back and sciatica pain for last 12 weeks, while patients

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Publication Date
Sat Jun 19 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Pharmacological Effects of Kappa Carrageenan on Different Human Cell Lines and Genomic DNA: An in vitro study
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Carrageenan extract is a compound of sulfated polyglycan that is taken out from red seaweeds. Being hydrocolloid in nature, carrageenan has gelling, emulsifying and thickening properties allowing it to be commonly used in the oral healthcare products and cosmetics. Due to its bioactive compounds, carrageenan has been shown to have antimicrobial, antiviral, and antitumor properties. The purpose of this work is to study the probable use of carrageenan on the diseases that are related to oral cavity and on the genomic DNA in in vitro experimental model

In this study, the effects of k-carrageenan on four different cell lines related to the cancer and normal cells which cultured on selective media were done. Moreover, the eff

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Publication Date
Tue Jan 01 2002
Journal Name
Msc Thesis
Anatomical , Histological and Ultrastructural Study of the Hypophysis and Epiphysis Cerebri in Common Quail . Coturnix coturnix coturnix L
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Publication Date
Thu May 01 2025
Journal Name
Microbes And Infectious Diseases
Molecular detection and the frequency of a pore-forming toxin in Enterococcus faecalis isolated from urinary tract infections
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Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
The Functional Results of Surgical Percutaneous Joystick Reduction Therapy for Isolated Severely Angulated Radial Neck Fracture in Children
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Background: Radial neck fractures in children account for 5 to 10% of all elbow fractures in children. They are extra-articular fractures of the radius proximal to the bicipital tuberosity. The physis is typically involved as a Salter-Harris I or II pattern. Alternatively, the fracture sometimes is extraphyseal, through the metaphysis. In children there is considerable potential for remodeling after these fractures. Up to 30° of radial head tilt and up to 3 mm of transverse displacement are acceptable. Many modalities of treatment are available regarding Surgical &Non-Surgical treatments. Objectives: To evaluate the functional outcome after surgical percutaneous joystick reduction therapy of severely angulated radial neck fracture i

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
The DC electrical Conductivity of prepared pure polypyrrole and polypyrrole /graphene (PPY/GN) nanocomposite by in-situ polymerization
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Abstract

 In this work, pure Polypyrrole (PPy) and Polypyrrole (PPy)/Graphene (GN) was synthesized by in-situ polymerization in different weight percentages (0.1, 0.3, 0.5, 1, 3 and 5 wt.% (g)) of GN nano particles using chemical oxidation method at room temperature. The FTIR, SEM and electrical properties were studies for the nano composites. The result show that when concentration of GN Nano particle increase, the electrical conductivity increased and the graphene sheets were merging to form a continuous area of the GN through the polypyrrole base material. The FTIR spectra shows that the characteristics absorption peaks of polypyrrole that is, 1546.80, 1463.87 and 3400.27 cm-1(stretching vibration in the pyrrol

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Morphological and Histological Study of the Forebrain (Cerebrum) in a Wild Bird Species (Columba livia domestica) (Gmelin, 1789)
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The present study deals with the morphological and histological aspects of the forebrain(Cerebrum) in the Columba livia domestica (Gmelin, 1789) to identify the histoarchitecture of its layers. This bird' has a large head found as perpendicular to the longitudinal axis. The morphological results reveal that for brain (Cerebrum) pear shaped, its outer surface is smooth without folds or deep grooves. Cerebrum is made up of two regions, the Pallium and the Subpallium. The Cerebral cortex includes four layers of hyperpallium (Wulst) , Dorsolateral corticoid area (CDL), Hippocampus, Piriform cortex. The internal cortex of cerebrum consists of Dorsal Ventricle ridge which includes the mesopallium, nidopallium, and archospallium. All these reg

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Publication Date
Wed Apr 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Can the automated pump be an alternative to tourniquet in knee arthroscopy ?
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ABSTRACT: BACKGROUND: Arthroscopic knee surgeries are performed in very large numbers worldwide, and in spite of relatively low complication rate, but the total number is significant. Some of these complications are due to tourniquet use and can be serious. OBJECTIVE: Is to asses if automated pump (with or without) dilute epinephrine saline irrigation can replace the tourniquet use in soft tissue arthroscopic knee surgeries. PATIENTS AND METHODS: 36 patients (9 females 25 % and 27 males 75 %) were included in this prospective experimental nonrandomized study, and were necessitated soft tissue arthroscopic knee surgeries. Patients were divided into two groups, in group A (patients) tourniquet and automated pump were used. In group B (18 pati

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Gas Flow Formation in the Inertial Filtering (IF) Gas Separators Curvilinear Channels
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This paper deals with an up to date problem for oil and gas industry- separation of the gas -fluid fogs. Here is described the worked out physical model of the gas movement process in the sections of the inertial filtering (IF) gas separators. One can find the mathematical model for research of the fields of velocities and pressures in the inertial curvilinear channel. The main simplifications and assumptions are explained. This mathematical model has been made using mathematical program Maple and it is received the 3-d graphic of the distribution componential speed parts in the channel and also 2-d graphics at the channel sectional view when the flow is flat. The new method for gas - fluid systems separation is suggested.

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Perceptual for enrolled and not enrolled the puplis in kindergartens (comparative study)
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Enrollment in kindergarten child accomplishes many positive aspects, that’s what Im sure a lot of modern educational trends in child education preschool in the importance of exposing children to a variety of sensory stimuli that contribute to impart a range of sound concepts.

Current research aims to know:

1.the level of sensory perception in the first primary grade students a sample search.

2.differences in perception of elementary first-graders with variable gender male, female))   3.differences in perception of the first primary grade students attending and not attending kindergarten in accordance with variable attendance (attending, not attending).

school students (first grade) from attendi

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