The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

The aim of this research is to determine the uranium concentration in soil and water samples taken from different locations from the middle and south of Iraq using fission fragments track registration. Twelve samples of soil and water were taken from middle and South of Iraq. The nuclear reaction used as a source of nuclear fission fragments is U-235 (n.f) obtained by bombardment U-235with thermal neutrons from (Am-Be) neutron source with flux (5X103 n.cm-2.s-1). The concentration values were calculated by a comparison with standard samples recommended by IAEA.The results of the measurements show that the uranium concentration in soil samples were in Thekar (16.38 ppm), AL-Basra (16.1ppm) and (0.78 ppm) in Baghdad, from the results

Each Intensity Modulated Radiation Therapy (IMRT) plan needs to be tested and verified before any treatment to check its quality. Octavius 4D-1500 phantom detector is a modern and qualified device for quality assurance procedure. This study aims to compare the common dosimetric criteria 3%/3 mm with 2%/2 mm for H&N plans for the IMRT technique. Twenty-five patients with head and neck (H&N) tumor were with 6MV x-ray photon beam using Monaco 5.1 treatment planning software and exported to Elekta synergy linear accelerator then tested for pretreatment verification study using Octavius 4D-1500 phantom detector. The difference between planned and measured dose were assessed by using local and global gamma index (GI) analysis method at

Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

Asbestos is a hazard pollutant to human health, exposure to asbestos cause serious health effects and wide range of asbestos-related diseases such as asbestosis, lung cancer and malignant mesothelioma and it has been classified as carcinogen by the World Health Organization WHO which cause a carcinogenic effects. Fibers of asbestos are mainly released from friction product in brakes and clutch linings and from reinforce agent in the asbestos cement industry. The aim of this was to evaluate the levels of asbestos fibers in surroundings air of some dense traffic points in Baghdad, through winter 2020. Materials and Methods: Samples of airs was carried out by directing air flow to a mixed cellulose ester membrane filter mounted on an open face

BACKGROUND: Preterm labour is a major cause of perinatal morbidity and mortality, so it is important to predict preterm delivery using the clinical examination of the cervix and uterine contraction frequency. New markers for the prediction of preterm birth have been developed such as transvaginal ultrasound measurement of cervical length as this method is widely available. OBJECTIVE: To determine, whether transvaginal cervical length measurement predicts imminent preterm delivery better than digital cervical length measurement in women presented with preterm labour and intact membranes. PATIENTS AND METHODS: Two hundred women presented with preterm labour between 24 and 36+6 weeks of gestation were included in this study. All women subjecte

Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.
The filter paper method is one of the soil suction measurement techniques In this paper, five soil samples were collected from five sites within Baghdad city – al-Rasafa region. These soils have different properties and they were prepared at different degrees of saturation. For each sample, the total and matric suction were measured by the filter paper method at different degrees of saturation. Then correlations were made between the soil properties and the total and matric suction. It was concluded that the

A low speed open circuit wind tunnel has been designed, manufactured and constructed at theMechanical Engineering Department at Baghdad University - College of Engineering. The work is one ofthe pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes thefirst part of the work; that is the design calculations, simulation and construction. It will be followed by asecond part that describes testing and calibration of the tunnel. The proposed wind tunnel has a testsection with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flowdisturbances in the test sec

A low speed open circuit wind tunnel has been designed, manufactured and constructed at the
Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of
the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the
first part of the work; that is the design calculations, simulation and construction. It will be followed by a
second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test
section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70
m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow
distu

ABSTRACT Background: Polycystic ovarian syndrome (PCOS) is one of the most important reproductive and endocrine disorders in women at reproductive age. It's associated with metabolic disorder, obesity, insulin resistance and oxidative stress chronic periodontitis and PCOS both of them associated with low chronic grade of inflammation. The prevalence of periodontal disease seems to be higher in women with PCOS. Superoxide dismutase enzyme (SOD) is an important circulating marker and protecting enzyme helping the body tissues to get rid of reactive oxygen species (ROS) that damage the tissue. Aim of the study: The aim of this study was to measure and compare the levels of (SOD) among group of chronic periodontitis patients with PCOS, group