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.
Abstract Objective: To identify correlation of elevated LDH & CRP levels with the outcomes of COVID-19. Methodology: The cross-sectional retrospective study consisted of 200 COVID-19 patients who presented at a private clinical in Baghdad, Iraq. It was carried out from February 2021 to February 2022. Data included age, gender and clinical presentation. Blood samples were taken for high sensitivity CRP and LDH in the serum. Results: Out of 200 patients, 50 were critical and 150 severe according to clinical features. LDH and CRP showed a significant increase (p=0.000) in critical patients. This group involved admission to the respiratory intensive care unit requiring mechanical ventilation than in patients with severe COVID-19 (760.5±6.3 vs.
... Show MoreActivation of farnesoid X receptor (FXR) markedly attenuates development of atherosclerosis in animal models. However, the underlying mechanism is not well elucidated. Here, we show that the FXR agonist, obeticholic acid (OCA), increases fecal cholesterol excretion and macrophage reverse cholesterol transport (RCT) dependent on activation of hepatic FXR. OCA does not increase biliary cholesterol secretion, but inhibits intestinal cholesterol absorption. OCA markedly inhibits hepatic cholesterol 7α‐hydroxylase (
The gas sensing properties of Co3O4and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.The sensitivity, response time and recovery time to a H2S reducing gas were tested at different operating
... Show MoreA new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n
... Show MoreTranslation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.
Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a
... Show MoreObjective: To identification environmental and psychological violence's components among collegians’ students of different stages, and gender throughout creating specific questionnaire, and estimating regression of environmental domain effect on psychological domain, as well as measuring powerful of the association contingency between violence's domains in admixed form with respondent characteristics, such that (Demographics, Economics, and Behaviors), and extracting model of estimates impact of studied domains in studying risks, and protective factors among collegians’ students in Baghdad city. Methodolog
In this research local wheat peel was used as an adsorbent surface for removal of Azure B (AB) dye from the aqueous solution. The adsorption process was performed at different experimental parameters, equilibrium time, temperature, ionic strength and solution pH. The isotherms of adsorption are of H-type as compared with Giles curves and the adsorption data were coincide with Freundlich equation. The adsorption kinetic data were analyzed using pseudo- first and second order kinetic models. The effect of temperature was studied and the amount of dye adsorbed was found to increase with the increasing of temperature from 25 to 50 oC. The values of thermodynamic functions like enthalpy and entropy have been estimated. The quantity of adso
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