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jeasiq-1603
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
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Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the social sciences that assume The reality is part of the social construction, so it should be understood that the current accounting practices depend on the economic substance of transactions and events and not just the legal form, it is more appropriate to understand the economic reality of the phenomenon to reach its essence and its true meaning and then access to the accounting reality in terms of adopting standards International accounting, which contributes to the enhancement of the quality of accounting information by increasing the degree of appropriateness and honest representation of information and then to the quality of financial reporting and this order will reflect the decisions of users of financial reports, the concept of economic substance In order to provide useful information to the users of financial reports in accordance with the financial reporting objective, the International Standards Board is very important in adopting true representation, so work is being done all over the world to move towards one set of high quality standards through accreditation On international financial reporting standards.

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Revive Urban Spaces on Right Side OF Mosul City
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         The living urban space is considered one of the most important elements of the success of modern cities, and it is the first mental image that is formed by people (residents and visitors) of the city , a measure of the frequency, presence and interaction of people in the spaces is an indication of the city's vitality, well-being and economic strength .

The occupation of the city of Mosul before the terrorist ISIS in 2014 and the subsequent liberation operations and the end of the war in 2017 had a great impact on the destruction of the old city on the right side and the death of its urban spaces due to the abandonment of people to it, especially the area (Al-Midan and Al-Qalayaat),

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NOTES ON SOME ARMORED SCALE INSECTS (HEMIPTERA:DIASPIDIDAE) OF IRAQ
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Sixteen species of Armored Scale insects were recorded from Baghdad city during 2001-2005. Three of these are reported here for the first time Abgrallaspis cyanophylli (Signoret, 1869), Aonidiella citrina (Craw,1870) and Chrysomphalus aonidium (Linnaeus,1758). The other thirteen species were recorded earlier Aonidiella aurantii (Maskell), Aonidiella orientalis (Newstead), Chrysomphalus dictyospermi (Morgan), Diaspidiotus ostreaeformis (Curtis), Diaspidiotu perniciosus (Comctock), Hemiberlesia lataniae (Signoret), Lepidosaphes beckii (Newman), Lepidosaphes conchiformis (Gmelin), Lepidosaphes ulmi (Linnaeus), Mercetaspis halli

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Antimicrobial activity of propolis agents on some pathogenic microbes
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The study aims to investigate the antimicrobial activity of propolis obtained from different regions of Iraq compared with that of propolis obtained from Iran. Samples were investigated for their antimicrobial activity against Staphylococcus aureus, Pseudomonas aeruginosa, Eschericha coli, Klebsiella pneumoniae, Bacillus cereus , Staphylococcus epidermidis and Candida albicans using standard antimicrobial assays. Marked variations in the antimicrobial activity of the different propolis samples were observed, the method of extraction selected gives the highest antimicrobial activity and the best alcohol concentration using in the extraction of propolis , then the crude extract of propolis showed synergistic effect with some antibiotics in

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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Improvement of Harris Algorithm Based on Gaussian Scale Space
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Features is the description of the image contents which could be corner, blob or edge. Corners are one of the most important feature to describe image, therefore there are many algorithms to detect corners such as Harris, FAST, SUSAN, etc. Harris is a method for corner detection and it is an efficient and accurate feature detection method. Harris corner detection is rotation invariant but it isn’t scale invariant. This paper presents an efficient harris corner detector invariant to scale, this improvement done by using gaussian function with different scales. The experimental results illustrate that it is very useful to use Gaussian linear equation to deal with harris weakness.

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Publication Date
Thu Jun 01 2023
Journal Name
Effect Of Dna Damage Mediating Psychosocial Stress On Aging
Effect of DNA damage mediating psychosocial stress on aging
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Adversity and psychosocial stress are involved in aging through the following pathways. psychological stress enhances the nerve system to secrete endocrine mediators (hormones). Mitochondrial respiration mediates energy production stimulated by binding to these hormones to their receptors. Energy produced by mitochondria accelerates metabolism and, in its turn, leads to increases in reactive oxygen species (ROS) of free radicals. Cellular stress and accumulation of damage can result from an excess of ROS. Accumulation of damage comprises damages in telomeric and nontelomeric DNA, in addition to mitochondrial DNA. Mitochondrial DNA damage plays an important role in increasing the pathway of p53/p21. The expression of the PGC-1α gene is inhi

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Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of Adding Sand on Clayey Soil Shear Strength
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Abstract<p>The effect of adding sand on clayey soil shear strength is investigated in this study. Five different percentage of clay-sand mixtures are used; 100% clay with 0% sand termed 100C, 60% clay with 40% sand termed 60C-40S, 30% clay with 70% sand termed 30C-70S, 15% clay with 85% sand termed 15C-85S, and as well as 100% sand termed 100S. The used clay was obtained from Baghdad city in Iraq and classified as CH soil, while the used sand was taken from Al-Khider area from Iraq and classified as SW soil. The initial dry unit weight for all mixtures is 16 kN/m<sup>3</sup>. The results show that the variations of the soil shear strength properties with soil components content changes</p> ... Show More
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Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NOTES ON SCOLECOPHIDIANS (BLIND SNARES) REPT1LIA SERPENTES, OF IRAQ
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This work includes the geographical distribution variation and notes for the habitat of Iraqi blind snakes Leptotyphlops macrorhynehus. Typhlops braminus, and Typhlops vermicularis. A key was also given for the identification of these three snakes.

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Publication Date
Thu Nov 30 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences (iosr-jpbs)
In-vitro effect of artemisinin on L. tropica promastigotes
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Leishmaniasis is a widespread parasitic disease caused by Leishmania parasite, this disease considers a major health problem among worldwide. Treatments available are expensive or with cytotoxic side effect. This study was aimed to investigate the effect of an herbal new compound, called artemisinin, derived from a Chinese plant called Artemisia annua. Various concentrations were studied in vitro against L. tropica amastigotes by chamber counting to investigate its effect on the proliferation of promastigotes. Three incubation periods were adopted (24, 48, 72) hours. The results showed a significant decrease in surviving promastigotes, in parallel with the normal parasite count of untreated promastigotes, along the periods studied. This stu

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Publication Date
Fri May 07 2021
Journal Name
Pakistan Journal Of Medical Sciences
Treatment options of Adolescent Gestational Diabetes: Effect on Outcome
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Objectives: Teenage pregnancy with gestational diabetes mellitus (GDM) offers a real challenge to the health system and needs a special care. We aimed to evaluate possible obstetrical and neonatal adverse events of different treatment protocols in adolescent GDM including lifestyle, metformin (MTF), and insulin. Methods: All teen pregnant women ≤ 19 years old visiting Baghdad Teaching Hospital throughout four years (from June 1, 2016 till May 31, 2020) diagnosed with GDM were included in this cohort study and followed-up closely throughout pregnancy and after delivery. Included adolescents were put on lifestyle alone during the first week of presentation. Adolescents who reached target glucose measurements were categorized i

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Publication Date
Sun Jan 03 2021
Journal Name
Al-qadisiyah Journal For Engineering Sciences
Bearing Capacity of Square Footing Resting on Layered Soil
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The bearing capacity of layered soil studies was carried out with various approaches such as experimental, theoretical, numerical, and combination of them. This work is focused on the settlement and bearing capacity of shallow foundations subjected to the vertical load placed on the surface of layered soils. The experimental part was performed by manufacturing soil cubic container (570 mm x 570 mm x 570 mm).  A model square footing of width 60 mm was placed at the surface of the soil bed. The relative density of sand was constant at 60%, and the clay was prepared with a density of 19.2 (kN/m3) and water content of 14.6%. PLAXIS 3D FEM was used to simulate the experimental tests and performing a parametric study. The results showed

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