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The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Physiological and Immunological Disturbance in Rheumatoid Arthritis Patients
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            Rheumatoid arthritis (RA) is a systematic autoimmune disorder with chronic inflammation changes of unknown etiology. Various synovial inflammatory and proliferative alterations may contribute to the cartilaginous tissues and invasive bony tissues, leading to destructive joints and malformed bones. This disease is mostly due to infective microorganisms or genetic susceptibility causing immune system disturbances through triggering both T-cells and B-cells. Furthermore, different immune cells may secret cytokines, which are responsible for some RA pathogenesis activity. From ninety individuals, serum sample was collected; thirty of them were normal and sixty cases were patients with RA attended a privet medical clin

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Geological Journal
Reservoir modeling for mishrif formation in Nasiriyah oilfield
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Publication Date
Fri Jun 17 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lornoxicam-Loaded Cubosomes: - Preparation and In vitro Characterization.
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Cubosomes are nanosized structures self-assembled nanostructured materials used for controlling the release of the entrapped drug molecule. Lornoxicam (LXM) is a potent analgesic nonsteroidal anti-inflammatory (NSAID) drug with a short half-life (3-4) hours. The present study aims to prepare LXM-loaded cubosomes with well-defined morphology, particle size, PDI, high entrapment efficiency, sustained drug release, and high zeta potential value, as a transdermal drug delivery system.

      Twelve formulas of LXM-loaded cubosomal dispersions were prepared by a solvent dilution method using Glyceryl monooleate ( GMO) as polar lipid with different stabilizers as Pluronic® F127 or tween 80 and different types o

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Publication Date
Mon Apr 03 2023
Journal Name
The Journal Of Physical Chemistry A
Excited-State Aromaticity Reversals in Naphthalene and Anthracene
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Aromaticity reversals between the electronic ground (S0) and low-lying singlet (S1, S2) and triplet (T1, T2, T3) states of naphthalene and anthracene are investigated by calculating the respective off-nucleus isotropic magnetic shielding distributions using complete-active-space self-consistent field (CASSCF) wavefunctions involving gauge-including atomic orbitals (GIAOs). The shielding distributions around the aromatic S0, antiaromatic S1 (1Lb), and aromatic S2 (1La) states in naphthalene are found to resemble the outcomes of fusing together the respective S0, S1, and S2 shielding distributions of two benzene rings. In anthracene, 1La is lower in energy than 1Lb, and as a result, the S1 state becomes aromatic, and the S2 state becomes anti

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Publication Date
Sun Jan 01 2012
Journal Name
Iraqi Postgrad Med J
Knowledge, attitude and practice regarding obesity management among family and non family physicians working in primary health care centers in Baghdad
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OBJECTIVE: To assess and compare the knowledge, attitudes and practice regarding obesity management among family and non family physicians working in primary health care centers.

Publication Date
Fri Aug 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Caries-Experiences and Dental Treatment Needs among (16-18 Years Old) in High School Girls in Al-Mussayb City, Babylon Governorate
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Background: Numerous epidemiological studies were conducted in Iraq, concerning dental caries and related etiological factors however; most of these studies were concerned with pre-and primary school children and/or those at index ages (12-15years old). At the time studies regarding older ages are very limited. This study was done to determine the prevalence and severity of dental caries and treatment need among high schools girls (16-18 years old) in Al-Mussayb city, Babylon Governorate. Thus, it can be considered as a base line data that allows studying dental caries among permanent dentition, also allows the comparison with other studies in other parts of the world. Material and Method: A total number of 900 high school girls were examin

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using Quadratic Form Ratio Multiple Test to Estimate Linear Regression Model Parameters in Big Data with Application: Child Labor in Iraq
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              The current paper proposes a new estimator for the linear regression model parameters under Big Data circumstances.  From the diversity of Big Data variables comes many challenges that  can be interesting to the  researchers who try their best to find new and novel methods to estimate the parameters of linear regression model. Data has been collected by Central Statistical Organization IRAQ, and the child labor in Iraq has been chosen as data. Child labor is the most vital phenomena that both society and education are suffering from and it affects the future of our next generation. Two methods have been selected to estimate the parameter

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Publication Date
Sun Dec 10 2017
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
BRCA1 is Overexpressed in Breast Cancer Cell Lines and is Negatively Regulated by E2F6 in Normal but not Cancerous Breast Cells
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This study focused on the expression and regulation of BRCA1 in breast cancer cell lines compared to normal breast. BRCA1 transcript levels were assessed by real time quantitative polymerase chain reaction (RT-qPCR) in the cancer cell lines. Our data show overexpression of BRCA1 mRNA level in all the studied breast cancer cell lines: MCF-7, T47D, MDA-MB-231 and MDA-MB-468 along with Jurkat, leukemia T-lymphocyte, the positive control, relative to normal breast tissue. To investigate whether a positive or negative correlation exists between BRCA1 and the transcription factor E2F6, three different si-RNA specific for E2F6 were used to transfect the normal and cancerous breast cell lines. Interestingly, strong negative relationship was found b

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Recording callitetrarhynchus gracilis (rudolphi, 1819) and callitetrarhynchus sp. (cestoda: trypanorhyncha) parasitic in tow carangid fishes in north west arab gulf, Iraq
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Recording two species of larval cestodes Callitetrarhynchus gracilis and Callitetrarhynchus sp. (Cestoda: Trypanorhyncha) parasitic in body cavity of two carangid fishes (Carangoides malabaricus and Megalaspis cordyla) from north west Arab Gulf, Iraq, is described. The species Callitetrarhynchus sp. was recorded for the first time in Iraq in carangid fishes. Also, two fish species (C. malabaricus and M. cordyla) are considered as new hosts for C. gracilis and Callitetrarhynchus sp. in the Arab Gulf. The cestodes were sent to Prof. Dr. Harry W. Palm, Department of Fisheries Biology, Institute Zoo Morphology, Germany for confirmation of the identification.

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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