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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 May 14 2024
Journal Name
Iranian Journal Of Catalysis
Feasible and simple preparation of Pd (II), Ni (II), and Pt (IV) complexes: Their biological and industrial applications and investigation of Pd (II) complex in Suzuki reaction
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A novel ligand, (E)-5-((2-hydroxy-4,6-dimethylphenyl)diazenyl)-2,3-dihydrophthalazine-1,4- dione, was synthesized through the reaction of 3,5-dimethylphenol with the diazonium salt of 5-amino-2,3-dihydrophthalazine-1,4-dione. The ligand underwent characterization through the utilization of diverse spectroscopic methods, including UV-Vis, FT-IR, 13C, and 1H-NMR, alongside Mass spectroscopy and micro elemental analysis (Carbon, Hydrogen, Nitrogen, and Oxygen). Metal chelates of transition metals were prepared and analyzed using elemental analysis, mass spectra, atomic absorption, UV-Vis, FT-IR spectral analysis, as well as conductivity and magnetic measurements. The investigation into the compounds’ nature was conducted by utilizing mole r

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Immunohistochemical Targeting of p110β Isoform of phosphatidylinositol 3-kinase co-associated with Cyclin-Dependent Kinase 1 in a Group of Tissues from Iraqi Patients with Breast Cancer
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Background: While two-thirds of breast cancers express hormone receptors for either estrogen (ER) and/or progesterone (PR) , genetically altered PI3K pathway was found in more than 70% of ER-positive breast cancers.An aberrant activity of cyclin-dependent kinase 1 (CDK1) in a wide variety of human cancers has selectively constituted an attractive pharmacological targets in MYC-dependent human breast cancer cells.

Aim of the study:  Role of p110-beta as well as and CDK 1  in the pathogenesis of subset of breast cancers and contribution in their carcinogenesis.

Type of the study: is a retrospective study

Methods: This retr

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of endocan, as a marker of assessment of angiogenic potential in benign vascular lesions (hemangioma, lymphangioma and lobular capillary hemangioma) of head and neck region
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 BACKGROUND: Vascular tumors are a heterogeneous group of diseases with biological behavior ranging from a hamartomatous growth to frank malignant. The pathophysiology of lymphangioma, vascular malformation and hemangioma is interconnected, blood vessels known to be the site of origin of hamartomas, venous malformations and some neoplasms as benign, tumor-like growth of vessels (hemangiomas). Angiogenesis is the process of formation of new blood vessels from an existing structure.

Aims of study Assessment of angiogenic potential in benign vascular lesions (hemangioma, lymphangioma and lobular capillary hemangioma) of head and neck region.

 Materials and Methods: Twenty-two formalin-fixed paraffin-embedd

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Metarhizium anisopliae (Metchnikoff)SorokinEffect of fungus Metarhizum anisopliae (Metchnikoff) Sorokin and actelic insecticide in pupa ages of 24 and 120 hours of Callosobruchus maculatus Fab. (Coleoptera : Bruchidae)
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This study was perform to defined the effect of fungus Metarhizium anisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in pupa stages of Callosobruchus maculatus in pupa ages of 24 and 120 hours the results of the study showed the following: the highest killing rate of treated pupa in age 120 hours 100% at concentration 105 spore/ ml. observation for distortions in the adult insects from the pupa that treated with fungal concentration like wings and abdominal distortion , the concentration of fungal effect on the number of eggs that production from adults and percentage of hatching.

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF INJECTED DIFFERENT CONCENTRATIONS OF ALCOHOLIC EXTRACT OF Moringa oleifera LEAVES POWDER IN HATCHING EGGS OF ADVANCED AGE OF BROILER BREEDERS ON PRODUCTIVE PERFORMANCE AND CARCASSES OF BROILER CHICKENS: EFFECT OF INJECTED DIFFERENT CONCENTRATIONS OF ALCOHOLIC EXTRACT OF Moringa oleifera LEAVES POWDER IN HATCHING EGGS OF ADVANCED AGE OF BROILER BREEDERS ON PRODUCTIVE PERFORMANCE AND CARCASSES OF BROILER CHICKENS
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This experiment was conducted to study the effect of injecting hatching eggs into a flock of broiler aged mothers with different concentrations of the alcoholic extract of Moringa oleifera powder on productive performance of broilers during the period of rearing of 35 days. The study included two experiments for a period at 2/10/2021 to 28/11/2021, where eggs were injected into the Mustafa Poultry Hatchery/ Wasit Governorate- Aziziyah District. A 400 hatching eggs of 308 Ross  mothers of modern broilers used at age  of 48  week, eggs of average weight  66 ± 1 g/egg were collected in same day then stored for two days. A quarter of treatments were randomly distributed with 100 eggs for each treatment.

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Aldosterone, Osteoprotegerin and Fibroblast Growth Factor-23 and Some Biochemical Markers in Chronic Kidney Disease Patients (Stage II-IV) among Patients with or without Cardiovascular Events
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Chronic Kidney Disease (CKD) is a public health problem and many studies support the link between kidney dysfunction and cardiovascular events.  Aldosterone has been shown for decades that a plasma aldosterone concentration is elevated in CKD. Whilst, Osteoprotegerin (OPG), after its capacity to protect bone, also osteoprotegerin is elevated in patients with chronic kidney disease (CKD), where it could predict the deterioration of kidney function, cardiovascular, vascular events and all-cause mortality. On the other hand, fibroblast growth factors (FGFs), in patients with CKD, its levels seem to increase progressively as kidney function worsens. The aim of the present study is to assess the correlations between serum osteoprotegerin

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
آلية مقترحة لتطبيق محاسبة التحوط عن مخاطر تذبذب العملة الأجنبية على وفق المعايير الدولية للإبلاغ المالي وانعكاسها على جودة المعلومات المحاسبية في البيئة العراقية
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يهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع

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Publication Date
Tue Jan 24 2023
Journal Name
Euphrates Journal Of Agricultural Science
PCR-RFLP Analysis of Insulin-Like Growth Factor 2 Gene Polymorphisms in Two Commercial Broiler Chicken Strains (Cobb 500 and Hubbard F-15) and Their Associations with Performance Traits
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In two commercial broiler breeds (Cobb 500 and Hubbard F-15), the polymorphisms of the chicken insulin-like growth factor 2 (IGF2) gene were studied. A total of three hundred avian blood samples were obtained. Using a fast salt-extraction technique, genomic DNA was isolated. Using polymerase chain reaction, 1146 bp fragments of the gene were amplified (PCR). The amplified fragments were subjected to restriction enzyme digestion using HinfI endonuclease enzyme, and the digested products were separated on a 2% agarose gel. The findings indicated two alleles T and C for the target locus, with respective frequencies of 73.3% and 26.7%. Three distinct genotype variations, TT, TC, and CC, were found, with genotype frequencies of 59.1 percent, 28.

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Publication Date
Mon Jan 01 2018
Journal Name
Effect Of Silicon Calcium, Boron On Proline And Relative Watiop Conference Series: Materials Science And Engineering
Effect of silicon calcium, boron on Proline and relative water contents in Apple leaves Salim, Q.T., Joody, A.T. IOP Conference Series: Materials Science and Engineering, 2018, 454(1), 012179
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Research In Pharmacy
Phytochemical constituents of ethyl acetate fraction of both roots and leaves of Sansevieria triafasciata cultivated in Iraq and assessment of its anti-proliferative effect on breast cancer cell line
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