The financial statements must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74) 2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2 concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision at a rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years .also from the significance of the issue of real estates that become a property of banks as a result of debt settlement and the provision to be withheld to face the risks of seizing such real estates .This procedure helps to fairly present the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.
Systemic lupus erythematosus (SLE) is an autoimmune disease with polymorphic expression. B cells have an essential contribution in immune system activation via the production of different cytokines and functioning as potent antigen-presenting cells. Therefore, a drug that particularly targets B cells may represent an ideal therapeutic approach for SLE. Rituximab (RTX), an anti-CD20 monoclonal antibody causing transient B-cell depletion, has been used to manage SLE. This study aims to assess Rituximab effects on lupus nephritis (LN) patients when added to conventional immunosuppressants. Twenty four patients, 15-32 years old, with class III/IV/V LN were involved in this study. All were on steroids before lupus nephritis occurrence. They were
... Show MoreAbstract Background: Timely diagnosis of periodontal disease is crucial for restoring healthy periodontal tissue and improving patients’ prognosis. There is a growing interest in using salivary biomarkers as a noninvasive screening tool for periodontal disease. This study aimed to investigate the diagnostic efficacy of two salivary biomarkers, lactate dehydrogenase (LDH) and total protein, for periodontal disease by assessing their sensitivity in relation to clinical periodontal parameters. Furthermore, the study aimed to explore the impact of systemic disease, age, and sex on the accuracy of these biomarkers in the diagnosis of periodontal health. Materials and methods: A total of 145 participants were categorized into three groups based
... Show MoreBackground: Childhood meningitis is a major
cause of morbidity and mortality, Hemophilus
influenza b (Hib) is the most common cause in
many countries, especially below 5 years and
before the development of conjugated Hib vaccine,
it is followed by Streptococcus Pneumonia, and
then N. meningitides, in addition to other
microorganisms.
Objective: To identify the causative organisms
of bacterial meningitis and to identify the factors
predisposing significantly to the incidence of
bacterial meningitis.
Method: This cross sectional , study was done in
Al-Elwia Pediatric Hospital during the period 1st
of January 2007 to 30th of June 2007.Eighty four
patients with presumptive diagnosis of meningitis<
Background: The protective roles of vitamin C and total proteins in gingival inflammation were reported by several studies. The aim of this study was to measure the concentration of salivary vitamin C, total protein and their relation to gingival health among dental students. Materials and methods: The sample consisted of 67 dental students (33 males and 34 females) from College of Dentistry, University of Baghdad. Sillness and Löe (1964) was used for recording of dental plaque, while the gingival index (GI) was measured according to Löe and Sillness criteria (1963). Stimulated salivary samples were collected and chemically analyzed in Poisoning Center/Surgical Specialty Hospital by using colorimetric method to measure the salivary v
... Show MoreABSTRACT— In primary teeth, root canal treatment is a time consuming and challenging procedure, particularly during the most important step in endodontic treatment which is the preparation of the canal. Pulpectomy is the treatment of choice in all the necrotic primary teeth. For better treatment protocol, advancing technology brought the rotary system to reduce the manual dexterity and improve the quality of treatment for pulpectomy. This study aimed to compare and assess the efficacy of cleaning and the time required for the instrumentation during the preparation of root canals of the primary molars using the rotary and the manual (conventional) systems. Thirty root canals of primary teeth were selected. These teeth submitted to a
... Show MoreIn recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny edge detection
... Show MoreThis research is dealing with five sample of tomato ketchup products available in local market that were respectively as follows: Hello-Baghdad Iraq, Tiffany-Abu Dhabi, Melody-Dubai, Baidar-Saudi Arabia, and Altunsa-Turkey. Also it is dealing with four sample of sauce products available in local market that were respectively as follows: Hello-Baghdad, Iraq, Al-Badawi-Baghdad Iraq, Family-Baghdad, Iraq, and Hala-Amman Jordon. Analysis was performed on each sample three times and mean of the reading was taking. Samples were tested through terse and shorthand from lengthened steps. The spectrophotometric method used rely on theoretical and practical bases in extraction and diagnosis by UV spectrophotometer. This method in short notes, consiste
... Show MoreBackground: Pregnancy is a physiological condition that affects the general and oral health.It is also associated with an increase in oxidative stress, which may presispose to oral diseases including dental caries. Aim of the study: This study aimed to measure salivary protein carbonyl, glutathione peroxidase and selenium levels of women who are pregnant and their association with dental caries in comparison to non-pregnant women, and to find out the mostly affected biomarker of oxidative stress during pregnancy. Subjects, materials and methods: A cross-sectional research was performed for a samples of 30 pregnant and 30 non-pregnant women who were chosen from city of Baghdad's Primary Healthcare Centers. Both groups aged 25-30 years. In
... Show MoreDeep drawing process to produce square cup is very complex process due to a lot of process parameters which control on this process, therefore associated with it many of defects such as earing, wrinkling and fracture. Study of the effect of some process parameters to determine the values of these parameters which give the best result, the distributions for the thickness and depths of the cup were used to estimate the effect of the parameters on the cup numerically, in addition to experimental verification just to the conditions which give the best numerical predictions in order to reduce the time, efforts and costs for producing square cup with less defects experimentally is the aim of this study. The numerical analysis is used to study
... Show More