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jeasiq-659
Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
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   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding light on the concept of non-current assets Impairment and the application of IAS 36 and its impact showing in some financial indicators in the research sample company. The results showed the existence of a relationship between the financial reporting for the impairment of non-current assets and certain financial indicators relevant . As there are significant impact for reporting impairment losses of non-current assets in the company's research sample in some financial indicators and after the application of IAS 36 "Impairment of non-current assets" and clearly demonstrates it through the effect of rates of change of financial indicators in the financial statements for those Company before and after the Adjustment

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Publication Date
Mon May 01 2017
Journal Name
The Journal Of Immunology
Combination of cannabinoids, Δ9- tetrahydrocannabinol (THC) and cannabidiol (CBD), mitigate experimental autoimmune encephalomyelitis (EAE) by altering the gut microbiome.
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Abstract<p>Multiple Sclerosis (MS), is a common autoimmune disease that affects the central nervous system. Currently, there is no cure for MS, and most treatments involve the use of immunosuppressive drugs that can have adverse effects or increased toxicity. Cannabis, commonly known as marijuana, is a product of the Cannabis sativa, and for several centuries has been used as an alternative medicine in many cultures. Cannabis sativa produces over 421 chemical compounds, including about 80 terpenophenols named phytocannabinoids, and include both psychotropic THC and non-psychoactive CBD. In the currently study, we show that a combination therapy using THC and CBD results in amelioration of EAE, a</p> ... Show More
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Publication Date
Sun Jan 01 2017
Journal Name
Aip Conference Proceedings
Macro controlling of copper oxide deposition processes and spray mode by using home-made fully computerized spray pyrolysis system
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Kinetic studies of AST isoenzymes I,II,III,IV partially purified from patient,s urine with chroinc renal failure
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In this research, the kinetic studies of four isoenzymes of Asprtate aminotransferase, which partially purified from the urine of chronic renal failure patients were carried out .The four isoenzymes were obeyed Michaelis-Menton's equation and the optimum concentration of their substrate (Aspartic acid) was (166.5x10-3) mole/liter,and their Km values were determined. Four isoenzymesI,II,III,IV have shown an optimum pH at 7.4.The four isoenzymes obeyed Arrhenius equation up to 37º C and their Ea and Q10 constants were determined .

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Synthesis and characterization of new phthalimide with 6- mercaptopurine or 2- aminothiazole conjugate used dithiocarbamate spacer as anticancer agents
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Publication Date
Mon Jan 01 2018
Journal Name
Research Journal Of Pharmacy And Technology
Molecular Genetic variability in the D-loop region for females with Breast Cancer and the effect of the Chemotherapy
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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activates Studies of some New Derivatives From 2-aminoo-5-mercapto-1, 3, 4-thiadiazole
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In this work, thiadiazole derivatives were prepared by taking advantage of active sites in (2-amino-5-mercapto-1, 3, 4-thiadiazole) as a starting material base. The main heterocyclic compounds (1, 3, 4-thiadiazole, oxazole) etc, 2-amino-5-mercapto-1,3,4-thiadiazole compound (1) was prepared by cyclic closure of thiosemicarbazide compound with anhydrous sodium carbonate and carbon disulfide. Oxidation of (1) via hydrogen peroxide, to have (2) which was treated with chloro acetyl chloride to get (3). Preparation of thiazole ring (4) was from reacting of (3) with thiourea. Synthesis of diazonium salts (5) from compound (4) using sodium nitrite and HCl. Compound (5) reacted with different ester compounds to prepare a new azo compounds (6–8).C

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Ordinary Method and Robust Method to estimate the Parameters of the Univariate Mixed Model with Low Order
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A condense study was done to compare between the ordinary estimators. In particular the maximum likelihood estimator and the robust estimator, to estimate the parameters of the mixed model of order one, namely ARMA(1,1) model.

Simulation study was done for a varieties the model.  using: small, moderate and large sample sizes, were some new results were obtained. MAPE was used as a statistical criterion for comparison.

 

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Measurement of radon and uranium concentration in soil samples from Babylon cement plant using nuclear track detector CR-39
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In this study, concentrations of radon and uranium were measured for twenty six samples of soil. The radon concentrations in soil samples measured by registrant alpha-emitting radon (222Rn) by using CR-39 track detector. The uranium concentrations in soil samples measured by using registrar fission fragments tracks in CR-39 track detector that caused by the bombardment of U with thermal neutrons from 241 Am-Be neutron source that has flux of 5 ×103n cm-2 s-1.
The concentrations values were calculated by a comparison with standard samples The results show that the radon concentrations are between (91.931-30.645Bq/m3).
The results show that also the uranium concentrat

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Faculty Of Medicine Baghdad
The Significance Of Maternal Total Serum Homocysteine Level In Iraqi Mothers Who Had Previous Babies With Neural Tube Defects
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Background: Neural tube defects (NTDs) are said to be inherited in a multifactorial fashion, i.e. genetic-environmental interaction. Maternal nutritional deficiencies had long been reported to cause NTDs, especially folate deficiency during early pregnancy. More attention had been paid to the exact mechanism by which this deficiency state causes these defects in the developing embryo. The most significant of all researches was that connecting reduced folate and increased homocysteine level in maternal serum on one hand and the risk of developing a NTD baby on the other hand. Objectives : to determine the significance of homocysteine level in Iraqi mothers who gave birth to babies with NTDs as compared to normal controls. Patients, Materials

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Study of Doppler broadening Compton scattering and cross section determination for the elements Fe, Zn, Ag, Au and Hg
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To assess the contribution of Doppler broadening and examine the
Compton profile, the Compton energy absorption cross sections are
measured and calculated using formulas based on a relativistic
impulse approximation. The Compton energy-absorption cross
sections are evaluated for different elements (Fe, Zn, Ag, Au and Hg)
and for a photon energy range (1 - 100 keV). With using these crosssections,
the Compton component of the mass–energy absorption
coefficient was derived, where the electron momentum prior to the
scattering event caused a Doppler broadening of the Compton line.
Also, the momentum resolution function was evaluated in terms of
incident and scattered photon energy and scattering angle. The res

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