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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
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Phenotypic and Genotypic Characterization of Multidrug-resistant Escherichia coli and Klebsiella pneumoniae Isolated from Women with Urinary Tract Infections in Mosul City
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     This study was established to discover and determine multidrug-resistant Escherichia coli and Klebsiella pneumoniae from women suffering urinary tract infections, specifically in Mosul city. A total of 62 E. coli and 32 K. pneumoniae bacterial isolates were considered for this study. All isolates were characterized using standard bacterial culture methods, including culture on MacConkey agar, Eosin Methylene Blue agar and biochemical tests. Also antibiotic sensitivity test using standard disc method for different antibiotics and also special discs to detect ESBL activity were carried out, in addition to PCR as molecular identification tool. The results showed that most isolated E. coli

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Publication Date
Wed Sep 01 2021
Journal Name
Nanomedicine Research Journal
Preparation, Characterization, Antimicrobial and Antitumor Activity of Chitosan Schiff base / PVA / PVP Au, Ag Nanocomposite in Treatment of Breast Cancer Cell Line
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Objective(s): Biocompatibility, non-toxicity, minimal allergenicity, and biodegradability are all characteristics of chitosan. Other biological properties of chitosan have been reported, including antitumor, antimicrobial and antioxidant activities. This research aim is the synthesis of drug compounds by preparation and characterization of polymer chitosan Schiff base and chitosan Schiff base / Poly vinyl alcohol / poly vinyl pyrrolidone Nanocomposite and study applications (anticancer cell line, antimicrobial agents). Methods: Chitosan Schiff base was prepared from the reaction of chitosan with carbonyl group of 4-nitro benzaldehyde. Polymer blend have been prepared by solution casting method. Chitosan Schiff base mixing with PVA and PVP

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Measurement of Pollution Level with Particulate Matter in Babylon Concrete Plant and Evaluation of Oxidative Stress and Hematological Profile of Plant Workers
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The impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in  Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years.  The effects of  these particles on the hematological parameters, malondialdehyde (MDA) levels, and  antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between workers exposed to the PM as compared to the control gro

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Application of Calcium Ion-Imprinted Polymeric Solid-Phase Extraction and Pre-Concentration in Aqueous Solutions by Packed-Bed Columns
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     In this work, calcium ions were determined by the addition to the allyl chloride monomer resulting from bulk polymerization formation. To acquire the highest adsorption capacity, molar ratios of the template, monomer, and cross-linking agent, as well as solvents and multiple monomers were investigated. Scanning Electron Microscopy (SEM) and Fourier Transform Infrared Spectroscopy (FTIR) were used to analyze the calcium ion polymer. The elution of calcium had a small effect on the surfaces of the three-dimensional network structure. Calcium (II) ions were successfully eluted using a mixture of methanol and acetic acid. The calcium adsorption capacities were 3.8145 and 9.01773 mol/g (Qmax), respectively. A Langmuir isot

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Nasal Carriage of Vancomycin- and Methicillin-Resistant Staphylococcus aureus among Intermediate Students of Urban and Rural Schools of Muthanna Province in Iraq
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Staphylococcus aureus is one of the common causative agents of infections, from asymptomatic carriers to healthy individuals. It can colonize anterior nares of carriers with a high capability to resist different antibiotics. Students are susceptible to bacterial infection due to some factors, including poor health habits and surrounding school conditions. This study screened the rate of vancomycin- and methicillin- resistant Staphylococcus aureus nose carriers among secondary students in rural and urban schools and its association with some sociodemographic factors. The study sample included 300 male/female students aged 15-20 years from 12 schools of rural and urban areas during the period from November 2020 till May 2021. It was fo

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Publication Date
Sat Feb 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of serum and salivary oxidant and total antioxidant status of patients with recurrent aphthous stomatitis in a sample of Basrah city
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Background: Recurrent Aphthous Stomatitis (RAS) is the most common painful oral mucosal disease, affecting approximately 20% of the population. RAS presents with a wide spectrum of severity ranging from a minor nuisance to complete debility. Many of factors thought to have been involved in its etiology; that might have at the same time a direct or indirect impact upon oxidant/antioxidant system and trigger free radicals production. The aim of this study was to determine the possible association of oxidant/total antioxidant status and recurrent aphthous stomatitis (RAS). Subjects, materials and methods: The study consisted of thirty patients with recurrent aphthous stomatitis and thirty healthy controls from which saliva and blood samples we

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Publication Date
Wed Jan 01 2020
Journal Name
Systematic Reviews In Pharmacy
Anti-Oxidoreductive stress Effects of Iraqi Olea Europaea L. Leaves Extract against Low Double Doses of Alloxan Induced Diabetes Mellitus in Rats
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Olive leaves extract is famous for its antioxidant and protective effects. In this study, the aqueous extract of Iraqi Olea europaea L. Leaves was investigated for its anti-diabetic effects against low double doses of alloxan induced Diabetes Mellitus in rats. Low double doses (75 mgKg body weight) of alloxan were injected intraperitoneally at day 1&29 of the experimental period in rats, whereas an aqueous extract of Iraqi Olea europaea L. Leaves was added continuously to their drinking water. Serum malondialdehyde concentration, total oxidative stress and oxidative stress index as oxidoreductive stress biomarker, activities of certain anti-oxidoreductive stress enzymes (glutathione peroxidase, super oxide dismutase and catalase) and concen

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Investigation of surface area of lakes and marshes from satellite images by using remote sensing and geographic information system integration in Iraq
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Water level and distribution is very essential in almost all life aspects. Natural and artificial lakes represent a large percentage of these water bodies in Iraq. In this research the changes in water levels are observed by calculating the areas of five different lakes in five different regions and two different marshes in two different regions of the country, in a period of 12 years (2001 - 2012), archived remotely sensed images were used to determine surface areas around lakes and marshes in Iraq for the chosen years . Level of the lakes corresponding to satellite determined surface areas were retrieved from remotely sensed data .These data were collected to give explanations on lake level and surface area fluctuations. It is imp

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Publication Date
Tue Aug 30 2022
Journal Name
Research Journal Of Pharmacy And Technology
Correlation of Angiotensin-converting enzyme inhibitors and angiotensin II receptor blockers with serum GDF-15 in a group of hypertensive Iraqi patients
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The Growth Differentiation Factor -15 (GDF-15) is a member of the transforming growth factor β superfamily. İt represents an example of the stress response cytokines. It's mostly found in cardiac myocytes, adipocytes, macrophages, endothelial cells, and vascular endothelial cells, whether they're generated normally or not. GDF-15 levels have increased and are associated with cardiovascular risk. Aim of the study: To investigate the correlation between angiotensin-converting enzyme (ACE) inhibitors and angiotensin II receptor blockers (ARBs) with the level of plasma GDF-15 in a group of hypertensive patients. Materials and methods: A case-control study involved 90 individuals, 60 hypertensive patients (36 on ACE inhibitors and 24 on ARBs)

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Measurement of Pollution Level with Particulate Matter in Babylon Concrete Plant and Evaluation of Oxidative Stress and Hematological Profile of Plant Workers
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The impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in  Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years.  The effects of  these particles on the hematological parameters, malondialdehyde (MDA) levels, and  antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between w

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