Preferred Language
Articles
/
jpgiafs-146
The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
...Show More Authors

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying and rectifying the current accounting processing in the State Company for Foodstuffs Trading according to the international accounting criterion No.(31) concerning the investment in the joint projects as well as setting up a proposed accounting framework about the investments in the Joint projects.                              

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Anti-Asthmatic Effect of Iraqi Ammi Majus Seeds Extract Against Asthma Induced by Ovalbumin in Mice
...Show More Authors

Asthma is a chronic respiratory disorder of airways characterized by inflammation, hyperresponsiveness, inflammatory cell infiltration, mucous secretion, and remodelling. Ammi majus is medicinal plant belong to family of Apiaceous which has anti-inflammatory and antioxidant activities. This study designed to investigate of anti-asthmatic activity of alcoholic extract of Ammi majus in improvement of asthma. Forty-eight healthy female mice divided to six groups Group I:  the negative control group (distal water only), Group II: Positive control group (ovalbumin group), Group III: Ammi majus (64 mg/kg/day) with sensitization, Group IV:Ammi majus  (128 mg/kg/day) with sensitization, Group V: Ammi majus (64 mg/kg/day) without sensitiza

... Show More
Scopus Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
Influence of chemical fertilizers and foliar spraying with humic acid in growth and yield of red cabbage
...Show More Authors

Scopus (6)
Scopus
Publication Date
Mon Dec 21 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEASONAL FLUCTUATION OF STINK BUG MUSTHA SPINULOSA (LEFEBVRE, 1831) (HEMIPTERA, PENTATOMIDAE) ON SOME TREES IN ERBIL CITY
...Show More Authors

Phytophagous stink bugs (Hemiptera, Pentatomidae) are economically important insect pests of fruit, vegetable, nut and field crops. This study was carried out during the season of 2013 in orchards within Erbil city, to follow the stink bug Mustha spinulosa (Lefebvre, 1831) seasonal fluctuation on some fruit trees: olive, plum, apricot, pear, apple and almond.
The stink bug reaches its maximum abundance throughout the second week of August (38.2/tree) coinciding with mean temperature and relative humidity of 33.40C and 28.14% respectively, and the highest total mean of the number of the insect was recorded on the olive trees (181.8/tree). The study reveals that the stink bug attacked 22 trees (fruit and forest) while it has not atta

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Genetic Variations of Echinococcus granulosus Isolated from Sheep and Cows by Using Fingerprint DNA Method in Iraq
...Show More Authors

The fingerprinting DNA method which depends on the unique pattern in this study was employed to detect the hydatid cyst of Echinococcus granulosus and to determine the genetic variation among their strains in different intermediate hosts (cows and sheep).  The unique pattern represents the number of amplified bands and their molecular weights with specialized sequences to one sample which different from the other samples.   Five hydatitd cysts samples  from cows and sheep were  collected, genetic analysis for  isolated DNA was done using PCR technique and  Random Amplified Polymorphic DNA reaction(RAPD) depending on (4) random primers, and the results showed:      

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Apr 23 2018
Journal Name
International Journal Of Quantum Information
Key rate estimation of measurement-device-independent quantum key distribution protocol in satellite-earth and intersatellite links
...Show More Authors

In this work, an estimation of the key rate of measurement-device-independent quantum key distribution (MDI-QKD) protocol in free space was performed. The examined free space links included satellite-earth downlink, uplink and intersatellite link. Various attenuation effects were considered such as diffraction, atmosphere, turbulence and the efficiency of the detection system. Two cases were tested: asymptotic case with infinite number of decoy states and one-decoy state case. The estimated key rate showed the possibility of applying MDI-QKD in earth-satellite and intersatellite links, offering longer single link distance to be covered.

View Publication
Scopus (8)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Wed Oct 21 2020
Journal Name
British Journal Of Cancer
Epigenome-wide analysis reveals functional modulators of drug sensitivity and post-treatment survival in chronic lymphocytic leukaemia
...Show More Authors
Abstract<sec> <title>Background

Chronic lymphocytic leukaemia (CLL) patients display a highly variable clinical course, with progressive acquisition of drug resistance. We sought to identify aberrant epigenetic traits that are enriched following exposure to treatment that could impact patient response to therapy.

Methods

Epigenome-wide analysis of DNA methylation was performed for 20 patients at two timepoints during treatment. The prognostic significance of differentially methylated regions (DMRs) was assessed in independent cohorts of 139 and 1

... Show More
View Publication Preview PDF
Scopus (15)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sat Jun 18 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Some Pro and Anti-Inflammatory Cytokines in Children with Tonsillitis and their Correlations with Vitamin D Deficiency
...Show More Authors

Inflammation of the tonsils could be described as acute tonsillitis, mainly due to infection. Recurrent tonsillitis could be defined as 3-7 episodes during the first 3 years of age. Vitamin D, which is a neuro-hormone with pleiotropic biological activities may modulate the immune response by alleviation, and stimulation of Th1 and Th2 cell proliferation, respectively, that influence the stimulation, synthesis, and secretion of both pro and anti-inflammatory cytokines. In this study we aimed to shed light on the levels of vitamin D in children with different episodes of tonsillitis in association with levels of interleukins (TNFα, IL-2, IL-4, IL-10). Blood samples were collected from 48 participants in 3 groups: control, acute tonsilliti

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Naididae (Clitellata : Oligochaeta) and Aeolosomatidae ( Polychaeta : Aphanoneura) Species associated with aquatic plants in Tigris River/ Baghdad / Iraq
...Show More Authors

339 individuals , were sorted from 22 samples collected from three sites in Tigris River including , Al- Sarafiya district (S1), Al- Jaderiyah district (S2) and Al-Za'afaraniya district (S3), in addition to one site in the irrigation canal of the Al- Jaderiyah campus of the University of Baghdad (S4) , and in Al- Jeish canal(S5) east Baghdad. The sorting results revealed that the highest number of individuals of 102 was recorded at S4, whereas the lowest number of 24 individuals was recorded at S2. Regarding the sites, site S4 was the richest site with 30% of the total number represented 16 species, while each of S3 and S5 had 8 species only with 17.11% and 28.60% of the total individuals number respectively. The values of Jaccared Sim

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Advanced Pharmacy Education And Research
Natural polymer Effect on gelation and rheology of ketotifen-loaded pH-sensitive in situ ocular gel (Carbapol) ‎
...Show More Authors

In situ gel can be defined as a polymer solution administered as a liquid and when exposed to some physiologic condition such as thepH, ionic, temperature modulation or solvent and UV induced gelation undergo to phase transition to a semisolid gel. Ketotifenfumarate belongs to the histamine H1 receptor antagonists, and Ketotifen fumarate is used in the treatment of allergic conditions likeconjunctivitis and rhinitis. This work aims to study the natural polymer effects (xanthan gum,gellan gum) on the properties of pH-trigger in situ ocular gel, then compared the drug-releasing rate of optimized formula with the market ketotifen eye drop. Eightformulations (F1-F8) were prepared using different concentrations of xanthan gum, gellan gum with ca

... Show More
View Publication
Scopus (15)
Crossref (10)
Scopus Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Biocatalysis And Agricultural Biotechnology
Determination of Diazinon in fruit samples using electrochemical sensor based on carbon nanotubes modified carbon paste electrode
...Show More Authors

View Publication
Scopus (50)
Crossref (45)
Scopus Crossref