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Analysis of liquidity and profitability of general price level changes Applied Study State company for Glass and Ceramic industry
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     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.                                         

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Advanced Pharmacy Education And Research
Co-surfactant effect of polyethylene glycol 400 on microemulsion using BCS class II model drug
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Publication Date
Tue May 27 2025
Journal Name
Scientific Journal Of Sport And Performance
impact of mental games on improving shooting accuracy among young basketball players in Iraqi clubs
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This study investigates the effectiveness of mental games in enhancing shooting accuracy among young basketball players. Initially, baseline shooting accuracy was assessed through tests conducted prior to a three-week intervention involving mental games. A follow-up test revealed a significant improvement in participants' shooting accuracy following the intervention. Given the noticeable differences in the new shooting scores compared to the initial assessments, a second set of pre-intervention tests was conducted. These tests reaffirmed the significant enhancement in shooting accuracy, substantiating the hypothesis that mental games positively affect performance. The findings highlight the importance of these intervention programs

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Using Adaptive Neuro Fuzzy Inference System to Predict Rate of Penetration from Dynamic Elastic Properties
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Rate of penetration plays a vital role in field development process because the drilling operation is expensive and include the cost of equipment and materials used during the penetration of rock and efforts of the crew in order to complete the well without major problems. It’s important to finish the well as soon as possible to reduce the expenditures. So, knowing the rate of penetration in the area that is going to be drilled will help in speculation of the cost and that will lead to optimize drilling outgoings. In this research, an intelligent model was built using artificial intelligence to achieve this goal.  The model was built using adaptive neuro fuzzy inference system to predict the rate of penetration in

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological Distress in Women upon Coping with Breast Cancer: Coping with Breast Cancer
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Objective(s): To determine the impact of psychological distress in women upon coping with breast cancer.

Methodology: A descriptive design is carried throughout the present study. Convenient sample of (60) woman with breast cancer is recruited from the community. Two instruments, psychological distress scale and coping scale are developed for the study. Internal consistency reliability and content validity are obtained for the study instruments. Data are collect through the application of the study instruments. Data are analyzed through the use of descriptive statistical data analysis approach and inferential statistical data analysis approach.

Results: The study findings depict that women with breast cancer have experien

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Publication Date
Thu May 25 2017
Journal Name
Genome Announcements
Complete Genome Sequence of Lytic Bacteriophage VPUSM 8 against O1 El Tor Inaba Vibrio cholerae
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ABSTRACT<p> The complete genome sequence of bacteriophage VPUSM 8 against O1 El Tor Inaba <named-content content-type="genus-species">Vibrio cholerae</named-content> is reported here. The isolated VPUSM 8 has potential use in future phage therapy or as a biocontrol agent for the prevention and treatment of cholera. </p>
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Publication Date
Thu Mar 23 2023
Journal Name
Arab Gulf Journal Of Scientific Research
Influence pH on virulence genes of <i>Pseudomonas aeruginosa</i>analyzed by RT-PCR method
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Purpose

The purpose of this study was to determine the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa.

Design/methodology/approach

Among 303 clinical and environmental samples 109 (61 + 48) isolates were identified as clinical and environmental P. aeruginosa isolates, respectively. Clinical samples were obtained from patients in the Al-Yarmouk hospital in Baghdad city, Iraq. Waste water from Al-Yarmouk hospital was used from site before treatment unit to collect environmental samples. The ability of prod

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Publication Date
Sat Dec 01 2018
Journal Name
Indian Journal Of Agricultural Research
Effect of seed weight on stem anatomical characters in white lupine (Lupinus albus L.) cultivars
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An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular bundle th

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Adsorption of Levofloxacine Antibacterial from Contaminated Water by Non – Conventional Low Cost Natural Waste Materials
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An experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Multi-Objective Capacitated Transportation Problem with Mixed Constraints using different forms of membership functions
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In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Differential Equations
Dynamical Behaviours of Stage-Structured Fractional-Order Prey-Predator Model with Crowley-Martin Functional Response
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In this paper, the dynamic behaviour of the stage-structure prey-predator fractional-order derivative system is considered and discussed. In this model, the Crowley–Martin functional response describes the interaction between mature preys with a predator.  e existence, uniqueness, non-negativity, and the boundedness of solutions are proved. All possible equilibrium points of this system are investigated.  e su‰cient conditions of local stability of equilibrium points for the considered system are determined. Finally, numerical simulation results are carried out to con‹rm the theoretical results.

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