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.
Lovastatin is one of the most important compounds that is produced from some filamentous fungi, being employed in the reduction of hypocholesterolemia. The results of screening, after the collection of seventy-three local fungal isolates from different areas, demonstrated that the local isolate Aspergillus terreus A50 was the best isolate for lovastatin production, with a concentration of 12.66 µg/ml, through the submerged fermentation. Lovastatin produced from A. terreus A50 showed antimicrobial activities against a Candida albicans isolate. Solid state fermentation (SSF) was the best system to produce the highest yield of lovastatin by A. terreus A50 as compared to the submerged fermentation (SmF)
... Show MoreThe study was carried out to determine the cytotoxic, antioxidant and gastro-protective effect of ethyl-4-[(3,5-di-tert-butyl-2-hydroxybenzylid ene)amino] benzoate (ETHAB) in rats.
The identification of a bed’s lithology is fundamental to all reservoir characterization because the physical and chemical properties of the rock that holds hydrocarbons and/or water affect the response of every tool used to measure formation properties. The main purpose of this study is to evaluate reservoir properties and lithological identification of Nahr Umr Formation in Luhais well -12 southern Iraq. The available well logs such as (sonic, density, neutron, gamma ray, SP, and resistivity logs) are digitized using the Didger software. The petrophysical parameters such as porosity, water saturation, hydrocarbon saturation, bulk water volume, etc. were computed and interpreted using Techlog software. The lithology prediction of Nahr
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Salmonella is approved as a common foodborne pathogen, causing major health problems throughout the world particularly in low‐ and middle‐income countries. Low-level fluoroquinolone resistance is conferred by both chromosomal and plasmid-encoded resistance, this research was carried out look into the occurrence rate of qnrA,qnrB and qnrS genes in Salmonella enterica serotype Typhi Cipr ofloxacin-resistant insulate from blood samples of patients with typhoid fever. Fifteen Salmonella enterica serotype Typhi isolated previously from patients with typhoid fever were included in this study. All bacterial isolates were confirmed to have ciprofloxacin
... Show MoreBackground: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord
... Show MoreThe scholars of Iraq in the modern and contemporary era have been interested in the definition of tremendous knowledge treasures left by the successive Iraqi civilizations on Mesopotamia and around the cities, through the census and extrapolation of manuscript heritage and even printed, they compiled indexes,evidence