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The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
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   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.                              

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Publication Date
Thu Dec 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF NIGRA SCALE, PARASAISSETIA NIGRA (NIETNER, 1861) (HEMIPTERA; COCCIDAE) AS A PEST OF FIG TREES IN IRAQ
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     The nigra scale, Parasaissetia nigra (Nietner, 1861) (Hemiptera, Coccidae) recorded as a new insect pest attacking fig trees, Ficus carica (Moraceae) in Iraq. It was observed during April 2014 in residential garden at Al-Hurriyah district in Baghdad.

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Publication Date
Sat May 20 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Anticancer Activity of Chitosan Schiff Base / PVP Gold Nano Composite in Treating Esophageal Cancer Cell Line
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In the present paper, chitosan Schiff base has been synthesized from chitosan’s reaction with the salicyldehyde. The AuNPs was manufacture by extract of onion peels as a reducing agent. The Au NPs that have been prepared were characterized through the UV-vis spectroscopy, XRD analyses and SEM microscopy. The polymer blends of the chitosan Schiff base / PVP has been prepared through using the approach of solution casting. Chitosan Schiff base / PVP Au nano-composites was prepared. Nano composites and polymer blends have been characterized by FTIR which confirm the formation of Schiff base by revealing a new band of absorption at 1651cm-1 as a result of the (C=N) imine group. SEM, DSC and TGA confirms the thermal stability of the pr

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Molecular Identification and Phylogenetic-tree Analysis of Hard Ticks from Long Eared Hedgehog Hemiechinus auritus (Gmelin, 1770) in Iraq
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     A total of 77 (35 female and 42 male) hard ticks samples were isolated from 22 long-eared hedgehog during January 2021 to May 2022. All animals were infested with one or two species of hard ticks with 100% infestation rate With the density of infestation mean of 3.5. The areas of collection were Baghdad, Wasit, Karbala and Al-Anbar provinces. Morphological study revealed that both species belonged to one genus of hard ticks: Rhipicephalus sanguineus (Neumann, 1904) 50.64% and Rhipicephalus turanicus (Morel, 1969) 49.35%. The molecular investigation of current study revealed that the sensitive and specific PCR assay allowing rapid and reliable identification of Rhipicephalus sp. by the fragment size amp

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of Granulocyte-colony stimulating factor with or without Moxifloxcacin therapy on capsulated Staphylococcus aureus infection in neutropenic mice
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Twenty bacterial isolates were identified as Staphylococcus aureus collected from wounds and catheters related infections. A capsulated S. aureus isolate was chosen after performing serum soft agar test, for this study Neutropenic mice were challenged with capsulated S. aureus ,and the effect of G-CSF with or without moxifloxacin was studied. The results indicated that the addition of G-CSF to moxifloxacin therapy have a synergistic effect in the killing of the bacteria, while when each G-CSF and moxifloxacin were used seperately have a similar effect on bacterial killing. It was found that the moxifloxacin has the same activity as G_CSF but is less costly than the latter one.

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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ameliorative Effect of Galium Verum (Rubiaceae Family) Methanolic Extract on Folic Acid-induced Acute kidney Injury in Male Rats.
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Background: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups:  Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Macrovascular and microvascular complications in type 2 diabetic Iraqi patients treated by metformin and glibenclamide versus metformin and sitagliptin
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Background: In type 2 diabetes mellitus there is a progressive loss of beta cell function. One new
approach yielding promising results is the use of the orally active dipeptidyl peptidase-4 (DPP-4)
inhibitors for type 2 diabetes mellitus.
Objective: This study aims at comparing the possible occurrence of macrovascular & microvascular
complications in Iraqis patients with type 2 diabetes mellitus using two combinations of drugs
metformin + glibenclamide and metformin + sitagliptin.
Methodology: Sixty eight T2DM patients and 34 normal healthy individuals as control group were
enrolled in this study and categorized in to two treatment groups. The group 1 (34 patients ) received
metformin 500 mg three times daily

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Effect of aqueous and alcohol (phenol) extract from cyperus rotundus on mitotic Division in tap roots of Allium cepa
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This study was conducted to test the effect of aqueous and alcoholic extracts for cyperus rotundus on the mitosis in tap roots of Allium cepa. the result of general an identical qualitative tests showed contains certain compounds that of crude aqueous and alcoholic extract, Used as five different concentrations of (10, 20.38, 56, 75) mg / ml for a period of four hours of treatment. After the chemical has been detected for some preliminary chemical compounds of the crude aqueous extract, while the alcoholic extract either phenol compound has been detected for phenols using several techniques included the use of thin layer chromatography TLC and measurement of disability factor RF and the degree of fusion and measurement of absorbance. The r

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Reaction of Thiols with formaldehyde in Presnce of succinimid and Reduction of Phenyl Tetrazole Derivative with Hydrogen and Borohydraide
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One of most the important compounds which have active hydrogen (substrate) is the thiols which used in a wide field in preparation of Mannich bases . A large number of Mannich bases have been prepared as a biologically active compound (pharmaceutical, pesticides, bactericidal, fungicidal and tuberculostatic) and in order to correlate their structure and reactivity with their pharmacological activity such as . It has been reported that the reaction is easily proceeded by using primary and secondary amine beside formaldehyde. But when we tried the reaction of thiols as substrate and formaldehyde and succinimide instead of amine, the reaction did not proceed to give Mannich base but product were methylenene – bis – sulfide . Mann

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
תאור השטטל ביצירות סופרים עבריים מאת עוזר לפרופ. עדנאן שביב ג'אסם Description of Shtetl in Works of Hebrew writers
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מחקר זה עוסק בנושא (העיירה היהודית) שטטל ביצירותיהם של שני סופרים עבריים שהתמקדו בביקורת בשטטל. וזה נחשב להגבלה או למכשול לפיתוחם של היהודים, אז זה התרחש ביצירותיהם והם נתנו תשומת לב רבה לזה –לפי דעתם- גם זה נחשב להיבט בהיסטוריה והחיים של היהודים באירופה.

 סופרים עבריים רבים התעסקו בנושא השטטל שנהיתה לחומר ביצירותיהם. גם כן נהיתה אצל כמה מהם לשאלה חשובה, כי אם  אנו מוצאים שיצירותיהם לא נטשו את האזכור

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Photographic Analysis of Macro- Aand Micro-Aesthetic Appearance in a Sample of Iraqi Adults With Class I Normal Occlusion
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ABSTRACT Background: Generally, the facial esthetics depends on the esthetic appearance of the maxillary anterior teeth. The purposes of this study were to analyse the macro-aesthetic appearance of the face and the micro-aesthetic appearance of the maxillary anterior teeth to establish the normative values for class I normal occlusion and to detect possible gender differences. Materials and methods: The sample consisted of 120 Iraqi adults (60 males and 60 females) aged (18-23) years. Each individual was clinically examined, then with cephalostat based head position, extraoral and intraoral photographs were taken for each subject. The facial and dental measurements were measured using AutoCad program 2014. Descriptive statistics was obtaine

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