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jeasiq-1134
The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
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Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it  perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .       

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Investigate The Different Effect Of Nicotine On H460 And H441 Lung Cells Viability
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Background: Nicotine is the foremost chemical constituent responsible for addiction in tobacco products, in the non-ionized condition can be easily absorbed via epithelial tissue of the lung, the mouth, the nose  and across the skin

Objective:The study examines the harmful effect of   the nicotine which is an important component of cigarette in vitro.

Type of the study: Cross-sectional study.

Methods: Examines the harmful effect of   the nicotine which is an important component of cigarette in vitro by using two types of lung cancer cell lines (H460 TP53+/+, H441 TP53-/-).

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Mechanical Properties of Laminated Composites Reinforced With Discontinuous and Continuous Different Fibers
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 In this paper we investigate how do the laminated composites behave mechanically when subjected to external stresses, when reinforced with continuous fibers (mat) and discontinuous fibers (chopped) and to find the effect of the fiber type on the mechanical properties. Laminated composites consisting of wood- wood and Ph-F resin as suitable adhesive were reinforced with different fibers(jute, glass, and carbon).However, two  different methods of reinforcement namely, mat and chopped fibers were utilized. The mechanical properties such as (impact strength, compression strength, tensile strength, shear strength, bending strength, and elasticity modulus) of laminated composites were measured. Fibers reinforced laminated composite

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Reflective Mercifulness and its Implications for Social Cohesion / field study in Baghdad Governorate
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Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
A stylistic study of proisepoeme and congratulation from Hafiz Ibrahim's collection
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A stylistic study in the poetry of Hafiz Ibrahim, praise be to God, Lord of the worlds, and prayers and peace be upon his best messengers, and the seal of his prophets, Muhammad and his good and pure family, and after ...
The poet Hafez Ibrahim is considered one of the well-known poets in the modern era, and his language was distinguished by sobriety, eloquence in expressions, and beautiful meanings And he had my journey in the study of his poetry a stylistic study, and the research came with an introduction in which the concept of stylistics was briefly explained, since it was studied by many researchers, then divided the research into three topics: I studied in the first the construction of the poem, and I stood at the most importan

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Publication Date
Thu Feb 09 2017
Journal Name
International Journal Of Pharmacy Practice
Factors influencing the degree of physician–pharmacist collaboration within Iraqi public healthcare settings†
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Abstract<sec> <title>Objectives

Medication safety and effectiveness can be improved through interprofessional collaboration. The goals of this study were to measure the degree of physician–pharmacist collaboration within Iraqi governmental healthcare settings and to investigate factors influencing this collaboration.

Methods

This cross-sectional study was conducted in Al-Najaf Province using the Collaborative Working Relationship Model and Physician–Pharmacist Collaborative Instrument (PPCI). Four phar

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Physicochemical Factors Affected the Partial Purified Lipase Activity of Acinetobacter baumannii "local isolates"
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Microbial lipases today occupy a place of prominence among biocatalysts owing to their ability to catalyze awide variety of reactions in aqueous and non- aqueous media, A.baumannii were isolated from different clinical specimens from hospitalized patients from Baghdad hospitals and were detected by biochemical tests and API20E system. The percentage of isolation was (16.6%), A. baumannii is an increasingly multidrug – resistant (MDR), it showed high level of resistant to Ceftriaxon, Colistin, Piperacillin, Co-trimoxazol, Tertracycline, Carbenicillin, Amoxicillin, Penicillin G, Gentamicin and Ceftazidim , wherease the isolates were highly sensitive to Imipenem, Ciprofloxacin, Meropenem, Amikacin, and Cefotaxime.

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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
How Do Parental Factors Increase the Probability for Autism and Attention Deficit Hyperactivity Disorder?
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Two prevalent neurodevelopment disorders in children are attention deficit hyperactivity disorder (ADHD) and autism spectrum disorder (ASD). The fifth version of the Diagnostic and Statistical Manual of Mental Disorders describes autism as a condition marked by limitations in social communication as well as restricted, repetitive behavior patterns. While impulsivity, hyperactivity, and lack of concentration are signs of attention deficit hyperactivity disorder. Boys experience it more frequently than girls do. This study sought for possible factors that put children at risk for autism and attention deficit hyperactivity disorder, and it investigated the association between neurodevelopment disorders in children and parental risk factor i

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Publication Date
Tue Jul 05 2022
Journal Name
Journal Of Pharmaceutical Care
Epidemiological and Clinical Factors Affecting the Response to Etanercept Among Patients with Rheumatoid Arthritis
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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
An Analytical Study of the Impact of Military Spending on the Chinese Economy Growth for the Period (1990-2018)
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     The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

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Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
The credibility of the official government spokesman to the Iraqi public / Survey Study
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The official spokesperson considered responsible for the transmission of information and communication messages that convey the government’s view on the various political and economic issues that affect the public opinion towards the performance achieved by the various governmental institutions and for the purpose of communicating with the media in a positive and effective manner, a number of institutions in the world in general and in Iraq in particular have nominated a spokesman to coordinate the efforts and the dissemination of news and the preparation of press conferences to contribute to the achievement of a positive and effective level between the government and the media, so this study has tackled to deal with the credibility of

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