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The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
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Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions  their annual reports for fiscal years (2010-2013).                                   

  The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).    

which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.      

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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Evaluation of Thyroid Hormones and Some Biochemical Variables in Patients with Chronic Kidney Disease
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Chronic kidney disease (CKD) is a permanent loss of kidney function which is diagnosed when the glomerular filtration rate (GFR) is under 60 ml\min\1.73m2 for more than three months. The present study was conducted at Kidney Transplant and Dialysis Center in the Medical City in Baghdad from October 2018 to April 2019. Sixty CKD patients with an age ranged of 40 to 65 years and 25 healthy subjects were involved in this study. Blood samples were collected to evaluate the levels of kidney function parameters and thyroid hormones. The levels of urea, creatinine and uric acid showed highly significant (p ≤ 0.01) increases in CKD patient in comparison with the control group, while the values of GFR and creatinine clearance showed highly

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Publication Date
Mon Nov 06 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
Effect of hunting cooperation and fear in a food chain model with intraspecific competition
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Taking into account the significance of food chains in the environment, it demonstrates the interdependence of all living things and has economic implications for people. Hunting cooperation, fear, and intraspecific competition are all included in a food chain model that has been developed and researched. The study tries to comprehend how these elements affect the behavior of species along the food chain. We first examined the suggested model's solution properties before calculating every potential equilibrium point and examining the stability and bifurcation nearby. We have identified the factors that guarantee the global stability of the positive equilibrium point using the geometric approach. Additionally, the circumstances that would gu

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Publication Date
Sat Feb 01 2025
Journal Name
Journal Of Physical Education
Teaching competencies and Their Relationship With Work Satisfaction of physical educators In Baghdad governorate
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The study aimed to identify the degree of teaching competencies and job satisfaction of the teachers of physical education in the province of Baghdad, and then find the relationship between them. Use the descriptive approach in the style of associative relationships, the research community represented by teachers of physical education in the departments of education Karh (first, second, third) in the province of Baghdad. (522) teachers and (324) school principals distributed in (324) medium within the administrative configurations of these directorates for the academic year (2016 - 2017). The measure (teaching competencies) included (47) words distributed across seven areas. And the measure of (job satisfaction) included (15) words. After t

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Detection of Toxoplasma Antibodies and TNF-α in Rheumatoid Arthritis Patients Treated with Methotrexate
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This study was conducted to evaluate the prevalence rate of
toxoplasmosis among 294 rheumatoid arthritis (RA) patients treated with
methotrexate (MTX), 50 RA patients without treatment and 50 samples as
healthy control. Blood samples were collected and the presence of T.gondii
IgG and IgM antibodies was determined by using Enzyme linked
immunosorbent assay (ELISA). Tumor necrosis factor alpha (TNF-α) was
also estimated in serum of all subjects by using ELISA method too. The
seroprevalence of toxoplasmosis IgM and IgG in RA+MTX was
60(20.408%), and 98(33.33%), in RA patients 4(8%), and 18(36%) while,
it was 2(24%), 6(12%) in healthy group. Tumor necrosis factor alpha
(TNF-α) was also estimated in serum of a

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Comparative Biochemical Study of Proteins Profile in Iraqi Children and Adolescent with ?-Thalassemia
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The aim of the present research is to study different protein fractions in sera of children and adolescent with  β –thalassemia major and minor and to compare the results with that of healthy control.One hundred fifty children and adolescents were enrolled in this study,including 50 patients with β- thalassemia major , 50 patients with  β- thalassemia minor as pathological control group and another apparently 50 healthy individuals as a control group. The age of all studied  groups ranged from (4-18)years.Total protein, albumin and immunoglobulins were estimated in sera of all subjects.  A Significant  decrease  was  found  in  the  total  protein and  albumin&nb

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Publication Date
Sat Mar 04 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chromatography using DEAE- cell

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chr

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Histological Changes in Kidney and Spleen of Albino Mice Treated with Brake Pad Particles
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In this study, the consequences of treatment with brake pad particles on kidney and spleen were evaluatedthrough microscopic anatomy sections for 60 male albino mice. The animals were divided into six groups, the first three groups (A,B,C)  were exposed to brake pad particles depending on periods of exposure (4, 8, and 12weeks, respectively), while the other three groups were control groups,designated asF, which were exposed to laboratory fresh air only. A special locally-designed inhalation chamber was used to expose the animals. The exposure dose to brake pad particles (total suspended particles) was 2.228 µg/m³ for 30 min/day, 5 days/week,4, 8 and 12 weeks.The statistical analysis showed that the weights of organs for both

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of serum levels Superoxide dismutase in women with polycystic ovarian syndrome and gingivitis
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Background: Polycystic ovary syndrome (PCOS) is the most common endocrine abnormality in women, there is an increasing evidence for an oxidative stress in PCOS that induce genomic and mitochondrial deoxyribonucleic acid damage that leads directly to reduced fertility. The objectives of this study are to assess and compare the periodontal health status by measuring clinical periodontal parameters (PLI, GI and BOP)as well as serum levels of superoxide dismutase at gingivitis ,gingivitis with PCOS and healthy periodontium groups, then correlate between clinical and biochemical parameters. Materials and Methods: 60 females with an age range between (25-40) years old had been tested and divided into3 groups ,the control group consists of (20) f

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Molecular and Immunological Detection of Hepatitis C Virus in Patients with Chronic Renal Failure
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Due to its association with hepatocellular carcinoma and being one of the ten most common malignancies worldwide, hepatitis C viral infection has become a severe public health concern. Therefore, establishing an accurate, reliable and sensitive diagnostic test for this infection is strongly advised. Real-time polymerase chain reaction (PCR) has been created to achieve this purpose. The current study was established to investigate the hepatitis C virus among Iraqi patients with chronic renal failure and to detect the virus immunologically by the fourth generation enzyme-linked immunosorbent assay technique and molecularly by real-time PCR. As a result, out of 50 patients with chronic renal failure undergoing dialysis, 39 patients tes

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