The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect the true financial situation of economic unity.
A total of 96 stool samples were collected from children with bloody diarrhea from two hospitals in Baghdad. All samples were surveyed and examined for the presence of the Escherichia coli O157:H7 and differentiate it from other Non -Sorbitol Fermenting Escherichia coli (NSF E. coli). The Bacterial isolates were identifed by using morphological diagnostic methods, Samples were cultured on liquid enrichment medium, incubated at 37C? for 24 hrs, and then cultured on Cefixime Tellurite -Sorbitol MacConkey Agar (CT- SMAC). 32 non-sorbitol fermenting bacterial isolates were obtained of which 11 were identified as Escherichia coli by using traditional biochemical tests and API20E diagnostic system without differentiation between
... Show MoreThis study was carried out to evaluate the hepato-protective property of (Arachis hypogea L.) peanut skin extracts in CCl4 induced hepatotoxicity in mice. The antioxidant activity was measured utilizing 2, 2-diphenyl-1-1 picrylhydrazyl (DPPH) radical scavenging capacity. The results showed that the methanolic extract was the highest free radical scavenging activity than the aqueous extract with values (92.34 ± 0.45 and 87.62 ± 0.44) respectively in 12 mg/mL compared to 89.61 ± 0.34 for Butylated hydroxytoluene (BHT) and 93.25 ± 0.06 for vitamin C, which means that the methanolic extract of peanut skin is superior to BHT. Furthermore, the total phenolic content was analyzed by using Folin-Ciocalteu method, the amount of total phenol in a
... Show MoreBackground: Polycystic ovary syndrome is a heterogeneous disorder and its etiology appears to be complex and multifactorial; characterized by hyperandrogenism, chronic anovulation and infertility. It’s associated with evidence of low-grade chronic inflammation, as indicated by the presence of elevated levels of high sensitive C- reactive protein levels, interleukin-6 and tumor necrosis factor-α. The source of excess circulating tumor necrosis factor-α in obese Polycystic ovary syndrome patient is likely to be the adipose tissues while in lean women increased visceral adiposity has been proposed as a source of excess tumor necrosis factor-α.Objectives: to evaluate the levels of high sensitive C- reactive protein, tumor necrosis facto
... Show MoreThe current research aims at extracting the standard characteristics of the emotional balance of the university students according to the response theory. This was accomplished by following accredited scientific steps, to achieve this goal, the researcher followed scientific steps in the procedures of the analysis of the scale. She translated the scale from English to Arabic and then made a reverse translation. it was presented to a committee of experts in English to ensure and verify the validity of the paragraphs logically and prove the face validity of the scale, which consists of (30) paragraphs, it was presented to (6) experts who are specialists in the educational and psychological sciences and in the light of their observations ha
... Show Moredue to the presence of chemoresistance and the risk of tumor recurrence and metastasis. There is a pressing necessity to develop efficient treatments to improve response for treatment and increase prolong survival of breast cancer patients. Photodynamic therapy (PDT) has attracted interest for its features as a noninvasive and relatively selective cancer treatment. This method relies on light-activated photosensitizers that, upon absorbing light, generate reactive oxygen species (ROS) with powerful cell-killing outcomes. Nuclear factor kappa B (NF-κB), a transcription factor, plays a key role in cancer development by regulating cell proliferation, differentiation, and survival. Inhibiting NF-κB can sensitize tumor cells to chemotherapeuti
... Show MoreBiotreatment using immobilized cells (IC) technology has proved to be the most promising and most economical approach for the removal of many toxic organic pollutants found in petroleum-refinery wastewater (PRW) such as phenol. This study was undertaken to evaluate the degradation of phenol by Pseudomonas cells individually immobilized in two different bio-carrier matrices including polyvinyl alcohol-guar gum (PVA-GG) and polyvinyl alcohol-agar agar (PVA-AA). Results of batch experiments revealed that complete removal of phenol was attained in the first cycle after 150 min using immobilized cells (IC) in both PVA-GG and PVA-AA. Additional cycles were confirmed to evaluate the validity of recycling beads of immob
... Show MorePatients with decompensated cirrhosis have typically prescribed a combination of therapeutic and prophylactic medications. Polypharmacy increases the probability of medication errors and drug related problems. Clinical pharmacists are highly effective at identifying, resolving, and preventing clinically important drug-related problems in their patients' care. The objectives of the study were the identification and classification of drug-related problems, as well as the discussion of these problems with health care providers (physicians, pharmacists, and nurses) and patients. Reduce their incidence as effectively as possible and educate all research participants on the significance of following their prescribed drug regimen
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