The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.
The increasing use of antiseptic compounds creates selective pressure cause emergence of antiseptic resistance among Staphylococcus aureus .Resistance mechanism of antiseptic is driven mainly by multi drug resistant (MDR) efflux protein.Sixty five isolates of S.aureuswere collected from different clinical sources and subjected to 11 antibiotics most of them are recognized by efflux systems as extruded substrates. Range of efflux activity was estimated using cartwheel method. Simultaneous discrimination of antiseptic coding genes (qacA/B, smr and norA)as well as nuc and mecA genes among multidrug resistantS.aureus(MRSA) isolates was preformed using multiplex PCR assay
... Show MoreThe levels of lead (pb), copper (cu), cobalt (co) and cadmium (cd) were determined in different kinds of milk and the health risks were evaluated. The mean levels were 0.73±0.21, 0.06±0.01, 0.12±0.01 and 0.14±0.01 ppm for these metals respectively. The levels of pb and cu were found to be insignificant differences (p<0.05), whereas the levels of co and cd, were no significant differences (p>0.05). The dry and liquid kinds of milk were different significantly (p<0.05), whereas the original, was no significant differences (p>0.05). The values for all metals were more than one. The metals pb and cd were detected at highest concentrations in most dry and liquid milk samples.
In the present study, a total of 245 flour samples were collected from 49 mills on both sides of Baghdad city (Al- Karkh and Al- Resafa), during the period from 1/6 - 1/12/ 2015 to detect the prolportion of iron added to the flour samples. It is found that only 45% of mills produced flour contain the prescribed percentage of iron (30-60 ppm) while 51.9% of the mills produced flour at rate is less or much more than the prescribed percentage, while only 4.1% of the mills were not added iron to the flour.
For criminal investigations, fingerprints remain the most reliable form of personal identification despite developments in other fields like DNA profiling. The objective of this work is to compare the performance of both commercial charcoal and activated carbon powder derived from the Alhagi plant to reveal latent fingerprints from different non-porous surfaces (cardboard, plain glass, aluminum foil sheet, China Dish, Plastic, and Switch). The effect of three variables on activated carbon production was investigated. These variables were the impregnation ratio (the weight ratio of KOH: dried raw material), the activation temperature, and the activation time. The effect factors were investigated using Central Composite Design
... Show MoreThis research focus on studying 3 types of Bakhour in the markets of Baghdad city and assessing their impact on the quality of life for asthmatic whom used Bakhour at their houses through investigating particles physical properties, also estimating the levels of heavy metals (Cd, Cu, Mn, Pb and Zn), Particulate Matter PM2.5, PM10, Total Volatile Organic Compounds (TVOC) and formaldehyde (HCHO). The quality of life for asthmatic patients whom use Bakhour was assessing by Mini Asthma Quality of Life Questionnaire. The results indicated that shapes of Bakhour particles were irregular or spherical. Burning process generated the higher percent of PM ˂1μm. Type 2 Bakhour showed the highest percent of <1μm which was 73%.The amount of
... Show Moreobjectives: To investigate the polyomaviruses (BK, JC) in asymptomatic kidney transplant recipients and healthy persons as control. It is one of the first reports on serological detection and molecular characterization that describes the circulation of polyomaviruses (BKV, JCV) have been done in Iraq recently. Methodology: The present study was designed as prospective case control study was done during the period from November 2015 to August 2016. Total of 97 serum and urine samples were collected randomly from 25 healthy control person and 72 renal transplant recipients, attending Iraqi Renal Transplantatio
The aim of this study is to investigate the existence of some heavy metals (lead, cadmium, chromium) in colored plastic table dishes and study the migration of these metals to the food meals and the affecting factors in migration , such as storage period and food temperature. Six kinds of colored plastic table dishes were collected from Baghdad markets. The heavy metals in table dishes and in the prepared food meals put in them were estimated using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the existence of lead in all samples (1.61_1.00 mg/ kg) and chromium in three samples (0.85_0.97 mg/ kg) while other samples are free of chromium, and cadmium. Investigating the migration of these metals to food at dif
... Show MoreAn experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m2 .
In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.
The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t
... Show MoreIdentity is an influential and flexible concept in social sciences and political studies. The basic sense of identity is looking for uniqueness. In one sense, it is a sign of identification with those we assume they are similar to us or at least in some significant ways they are so. Globalization, migration, modern technologies, media and political conflicts are argued to have a crucial effect on identity representation in terms of the political perspectives specifically in the United States of America. This paper endeavors to investigate how American politicians represent their identities in speeches delivered in different periods of time namely from 2015 to 2018 in terms of the pragmatic paradigm. Three randomly selected speeches by fa
... Show MoreThe present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me
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