Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Background: Toxin-producing Shiga Escherichia coli has been identified as a new foodborne pathogen that poses a significant health risk to humans. Shiga toxin-producing Escherichia coli can be found in raw cow milk and its derivatives. A small number of Escherichia coli strains that produce shiga toxin are pathogenic. Aim of study: The study aimed to see if there were any virulence genes in 50 milk samples that were typical of Entero-haemorrhagic E. coli and evaluate the Myrtus communis effects on these bacteria. Materials and Method: Milk samples were used to isolate E. coli bacteria (n= 27), biochemically analyzed, and genetically screened for virulence genes using a multiplex (PCR). The hydro-alcoholic extraction of Myrtus communis leave

Globally, chronic kidney disease (CKD) has emerged as a significant public health concern, characterized by high rates of morbidity and mortality. To assess the risk of kidney damage, researchers have identified tissue inhibitor of matrix metalloproteinase-2 (TIMP-2) and fatty acid-binding protein-1 (FABP-1) as valuable biomarkers. This study aims to analyse the effectiveness of specific biomarkers in assessing CKD and its associated mechanisms in Iraqi patients. The study was conducted from December 2023 to May 2024. Ninety subjects, aged 48–65 years; including 60 patients with CKD (38 male and 22 female) attended the Baghdad Teaching Hospital/ Medical City/ Dialysis Unit- Baghdad, Iraq. In addition, 30 healthy people (15 male an

The largest use of x-ray in medical by dentists, employers or persons that needed by patients with specific conditions, lead to higher exposure of x-ray that may cause many diseases. In the present work radiography films have been used in evaluating the efficiency of using unsaturated polyester polymer reinforced with lead oxide (PbO) as shield material for medical x-ray devices, many parameters studied like concentration and thickness that they are increasing the attenuation of x-ray in them. The results show that the attenuation of X-ray increasing with concentration of reinforced material and with thickness, and the optical density decreases with increasing concentration from 0% to 50%, we chose 30% as suitable concentration to increase

Background: Neonatal septicemia is a major health problem in developing countries furthermore data on bacteriological profile in early onst sepses (EOS) and late neonatal sepsis (LOS) are lacking in context of  continuous change in bacteriological profile and increasing resistant strains. Objectives: The study done to determine the pattern of organisms implicated in neonatal septicemia in a neonatal care unit and to measure the degree of bacterial resistance to some antibiotics.

Type of the study : cross –sectional study.

Methods: Confirmed cases of neonatal septicemia admitted at Al-Alwyia pediatric teaching hospital for the period from January 20

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

Background: Esthetic treatment is the options of patient seeking orthodontic treatment. Therefore this study was conducted to measure the concentration of Aluminum, Nickel, Chromium and Iron ions released from combination of monocrysralline brackets with different arch wires immersed in artificial saliva at different duration, to evaluate the corrosion point on different parts of the orthodontic appliances before and after immersion in artificial saliva, and to evaluate the corrosion potential of each group of the orthodontic appliances. Material and methods: Eighty orthodontic sets prepared. Each set represents half fixed orthodontic appliance, from the central incisor to the first molar, for the maxillary arch, each set consisted of molar

Studies were conducted to screen eight sunflower (Helianthus annuus L.) genotypes for their allelopathic potential against weeds and wheat crop, which customarily follows sunflower in Iraq. All sunflower genotypes significantly inhibited the total number and biomass of companion weeds and the magnitude of inhibition was genotype dependent. Among the eight genotypes tested, Sin-Altheeb and Coupon were the most weed-suppressing cultivars, and Euroflor and Shumoos were the least. A subsequent field experiment indicated that sunflower residues incorporated into the field soil significantly inhibited the total number and biomass of weeds growing in the wheat field. Sunflower genotypes Sin-Altheeb and Coupon appeared to inhibit total weed number

Samarium ions (Sm +3), a rare-earth element, have a significant optical emission within the visible spectrum. PMMA samples, mixed with different ratios of SmCl3.6H2O, were prepared via the casting method. The composite was tested using UV-visible, photoluminescence and thermogravimetric analysis (TGA). The FTIR spectrometry of PMMA samples showed some changes, including variation in band intensity, location, and width. Mixed with samarium decreases the intensity of the CO and CH2 stretching bands and band position. A new band appeared corresponding to ionic bonds between samarium cations with negative branches in the polymer. These variations indicate complex links between the Sm +3 ion and oxygen in the ether group. The optical absorption