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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
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Minimally invasive access cavities in endodontics
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Background: The access cavity is a critical stage in root canal therapy and it may influence the subsequent steps of the treatment. The new minimally invasive endodontic access cavity preparation concept aims to preserve sound tooth structure by conserving as much intact dentine as possible including the pulp chamber's roof, to keep the teeth from fracturing during and after endodontic treatment. While there is great interest in such access opening designs in numerous publications, still there is a lack of scientific evidence to support the application of such modern access cavity designs in clinical practice. This review aims to critically examine the literature on minimal access cavity preparations, explain the effect of minimally inva

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Publication Date
Sat Oct 01 2022
Journal Name
Medical Journal Of Babylon
Plasma Sclerostin Level in Multiple Myeloma
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Background:

Multiple myeloma (MM) is a heterogenous plasma cell malignancy with various complications. Sclerostin is a Wingless-type (Wnt) inhibitor specifically expressed by osteocytes; it acts as a negative regulator of bone formation.

Objectives:

To assess plasma sclerostin level in MM patients and find its correlations with clinical and laboratory data, including osteolytic bone disease and international staging system (ISS).

Materials and Methods:

This cr

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Publication Date
Thu Jan 01 2004
Journal Name
Ipmj-iraqi Postgraduate Medical Journal
Changes in alkaline phosphatase activity in rat mammary glands from virgin through pregnancy, lactation and post–lactation
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The aim of this investigation is to study the rote of alkaline phosphatase in mammogenesis and lactogenesis. A total of fortyfemalealbino rats were used and divided according to their physiological states into four groups [ten rats each]. From each deeply ether anesthetized rat, the mammary gland was removed, fixed, quenched in liquid nitrogen and sectioned using SLEE cryostat. The sections were employed for routine haematoxylin and eosin stain and alkaline phosphatase demonstration using the calcium–cobalt method. The obvious finding in the mammary glands of pregnant rat was the presence of thick black rings indicating strong alkaline phosphatase activityaround the basal part of the secretory epithelium of the alveoli. In lactating mamma

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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status in relation to nutritional status among institutionalized and non-institutionalized orphans in Baghdad city
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Background: Nutritional condition was reported as one of the factors affecting the oral health status, particularly among underprivileged groups. Orphans are one of the known high-risk groups. The aims of this study were to assess the nutritional status of orphans, and its impact on the oral health status. Materials and Methods: Five-hundred children aged 6-12 years old, 254 males and 246 females: institutionalized, non-institutionalized orphans and controls were participated in this study. Nutritional status assessed according to body mass index (BMI). Ramfjord index teeth were examined to assess oral cleanliness and gingival condition. All data were analyzed using SPSS version 23. Results this study revealed the institutionalized orphans

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Publication Date
Wed Jan 01 2020
Journal Name
Medico -legal Update
Histological changes in liver tissue resulting from Hydatid cyst infection: Comparison between sheep and cattle in iraq
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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Geological Journal
Natural Radioactivity in Soil and Bitumen in Al-Marj Spring and Abu-Jir Village, Anbar, Western Iraq
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The aim of the present research is to illustrate γ-ray levels emitting from soil and bitumen producing from 238U, 232Th, and 40K along Abu-Jir Fault Zone. in the area extended from Al-Marj valley to Abu-Jir village using scintillometer device. Such study is important in environmental assessment to buildup data base about radioactivity. The concentration of natural radionuclides in the study area was determined to be occurring mostly in the clay minerals and organic matter. A high purity germanium spectrometer was used to detect the activity of these elements which ranged between 00.6±18.1- 1526±102, 0- 8.4±1.4, and 70.1±10.9- 328.2±73 in soil, and 28.2±5.6- 94±22.1, 0- 2.2±0.5, and 38.4±7.9- 70.1±10.9 in bitumen for 226Ra

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Publication Date
Fri Jun 30 2023
Journal Name
Anbar Journal Of Agricultural Sciences
MICROBIAL FERTILIZERS EXISTENCE AND ITS RELATIONSHIP TO HEAVY METALS IN SOME SUSTAINABLE AGRICULTURAL FIELDS IN ANBAR GOVERNORATE
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Investigations made and soil samples brought from 14 sites in different areas, including Abu Ghraib and Al Anbar. Tests and measurements made in the Microbiology Laboratory at the College of Agriculture, University of Anbar. Department of Soil Sciences and water Resources, in order to isolate bio-fertilizers and test isolates fixing nitrogen in atmosphere and solvents for phosphorous compounds efficiency. The experiment included isolating and diagnosis of bacteria from rhizosphere soils of different plants that were brought from different agricultural areas, 74 isolates obtained by soils alleviation, and then the bio-chemical morphological and microscopic characteristics of these soils studied. The results showed that the most abundant and

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Publication Date
Wed Jan 01 2003
Journal Name
Ipmj-iraqi Postgraduate Medical Journal
Changes in acid phosphatase activity in rat’s mammary tissue from virginity, through pregnancy, lactation and post–lactation
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Purpose: Studying the activity of acid phosphatase, which is the marker of lysosomal activity in the mammary glands of rats at different stages of the physiological maturation [virgih, pregnancy, lactation and Post lactation] Methods: Forty, female, albino rats were used in this study. They were divided into four groups according to their physiological states [virgin, pregnancy, lactation and post lactation]. The mammary glands, after suitable fixation and sectioning, were employed for routine haematoxylin and eosin stain and for acid phosphatase demonstration Results: Acid phosphatase activity was weakly diffuse in the secretory tubules of virgin rats, the diffuse and granular activity of this enzyme was increased during pregnancy in the s

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Publication Date
Mon Jul 01 2013
Journal Name
Diyala Journal For Pure Sciences
Multipole Mixing Ratios for Gamma transitions in 56Fe populated in Reaction by using least square fitting method .
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The γ- mixing ratios of γ- transitions from levels of 56Fe populated in reaction are calculated using least square fitting program for the first time in the case of pure and mixed transitions the results obtained have been compound with γ Values determined by other methods .The comparison shows that the agreement is good this confirmed the valilety of this method in calculating of values for such γ- transitions key word: γ- transition ,Multipole mixing ratios ,Least square fitting method.

Publication Date
Sun Apr 09 2023
Journal Name
Bmj
COVID-19 Vaccine Uptake And Its’ Associated Factors among general population In Basmaia City in Baghdad 2022
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Abstract<sec><title>Objective

Vaccination is a vital cornerstone of public health, which has saved countless lives throughout history. Therefore, achieving high vaccination uptake rates is essential for successful vaccination programs. Unfortunately, vaccine uptake has been hindered by deferent factors and challenges. The objective of this study is to assess COVID-19 vaccine uptake and associated factors among the general population.

Methods

This study is a descriptive cross-sectional study conducted in Basmaia city, Baghdad from June to October 2022. Data were collected through a semi-structured questionnaire using multi-stag

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