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Measurement and disclosure of losses resulting from terrorist operations
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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.

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Publication Date
Sun Jun 09 2019
Journal Name
Al-kindy College Medical Journal
Partial Sequencing of IS1216V Transposase Gene of Staphylococcus Aureus Isolated from Food Samples
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Background:  Insertion sequence is a short DNA sequence encode for proteins implicated in the transposition activity. Transposase  catalyzes the enzymatic reaction allowing the insertion sequence  to +9*lo2 move. ;qqa;.

Objective: To study the sequencing of transposase gene, tnp, IS1216V of S. aureus isolated from food and then compared with that documented in National Center for Biotechnology Information (NCBI).

Methods: Food samples of animal

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Direct Contact Membrane Distillation for Separation of Hcl From A Mixture of Acids
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HCl is separated from HCl –H2SOsolution by membrane distillation process(MD). The flat –sheet membranes made from polyvinylidene fluoride (PVDF) and polypropylene (pp.). Plate and frame these types of membrane where used in the process. The feed is a mixture of HCl and H2SO4 acids compositions depended on metals treated object.HCl concentration increased in the permeate during the process but sulfuric acid increased gradually in the feed .During the concentration of solution acids concentrations in the feed at the beginning were 50 g/dm3 of sulfuric acid and 50 g/dm3 of hydrochloric acid at 333K feed temperature the permeate flux was 71 dm

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Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
Incidence of Ciprofloxacin-Resistant of Methicillin Resistant Staphylococcus aureus isolated from Iraqi patients
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The resistance of Staphylococcus aureus to ciprofloxacin has complicated the problem of treating staphylococcal associated infections in which MRSA is the causative agent since ciprofloxacin was the drug of choice to treat such infections. Our study investigated the incidence of Ciprofloxacin resistant S. aureus isolates that were also methicillin resistant among Iraqi patients. The obtained bacterial isolates were tested for Ciprofloxacin resistance using agar dilution method and the sequence of gyrA and parC. The results revealed that about 8% of the isolated MRSA strains were Ciprofloxacin resistant and the resistance was due to mutation in gyrA rather than parC.

Publication Date
Mon Jun 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORDS OF GASTROTRICHA FROM THE MAIN OUTFALL DRAIN, SOUTH OF BAGHDAD, IRAQ
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The current study is a taxonomic account of three gastrotrich species that belong to Chaetonotidae (Phylum Gastrotricha) namely Ichthydium auritum Brunson, 1950 Lepidodermella squamata (Dujardin, 1841) and Chaetonotus anomalus Brunson, 1950. These species are registered as a new record from Iraq and were collected from several locations along the main outfall drain (MOD) in south of Baghdad, from January to December 2020. The species described in this article were found to be related to Hydrilla and Ceratophyllum and prefer environments rich in detritus and decomposing organic matter. The worms preferred water that is salty, hard, alkaline, and had good oxygen content.

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Publication Date
Tue Jul 01 2003
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORDING OF FIVE MONOGENETIC TREMATODES FOR THE FIRST TIME FROM FISHES OF IRAQ
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A total of 589 fishes, belonging to 23 species were collected from eight different localities
in north and mid Iraq during 1993. The parasitological inspection of such fishes revealed the
presence of 59 parasite species and two fungi. Among such parasites, five monogenetic
trematodes were recorded on the gills of some fishes for the first time in Iraq. These
included:- Ancyrocephalus vanbenedenii on Liza abu from Tigris river at Al-Zaafaraniya,
south of Baghdad; Dactylogyrus anchoratus on Cyprinus carpio from Tigris river at Al –
Zaafaranya D. minutus on C. carpio from both Tigris river at Al-Zaafaraniya and Euphrates
river at Al-Qadisiya dam lake; Discocotyle sagittata on L. abu from both the drainage system
at

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Publication Date
Wed Oct 08 2025
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesis, characterization, biological activity, and thermal studies for new metal ion complexes with Schiff base derived from dimedone and 2-hydroxybenzohydrazide
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New complexes were synthesized with Schiff base tetradentate ligand (L). The ligand was synthesized by the condensation reaction of the dimedone with 2-hydroxybenzohydrazide. The formula of complexes [M(L) (H2O)2].Cl2, where M represents Mn(II), Ni(II) Cu(II), [Co(L)Cl.H2O]Cl and [Zn(L)(H2O)2]Cl2.2H2O. The ligand was identified using m.p., UV-Vis, FT-IR, Mass, 1H-NMR, and C.H.N. These complexes were characterized using techniques including infrared, UV-Vis absorption, magnetic susceptibility, molar conductivity, elemental analyses, thermogravimetric analysis (TGA), chloride content determination using Mohr’s method, and atomic absorption spectroscopy. The measurements revealed that the complexes are electrolytic. FT-IR results dem

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Emulsion Liquid Membrane for Pesticides Removal from Aqueous Solution: Emulsion Stability, Extraction Efficiency and Mass Transfer Studies
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The current study investigated the stability and the extraction efficiency of emulsion liquid membrane (ELM) for Abamectin pesticide removal from aqueous solution. The stability was investigated in terms of droplet emulsion size distribution and emulsion breakage percent. The proposed ELM included a mixture of corn oil and kerosene (1:1) as a diluent, Span 80 (sorbitan monooleate) as a surfactant and hydrochloric acid (HCl) as a stripping agent without utilizing a carrier agent. Parameters such as homogenizer speed, surfactant concentration, emulsification time and internal to organic volume ratio (I/O) were evaluated. Results show that the lower droplet size of 0.9 µm and higher stable emulsion in terms of breakage percent of 1.12 % were

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Publication Date
Tue Dec 16 2025
Journal Name
Cab Reviews: Perspectives In Agriculture, Veterinary Science, Nutrition And Natural Resources
From data to decision: How wearable plant sensors help improving proactive irrigation strategies and water use efficiency
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Wearable sensors are a revolutionary tool in agriculture because they collect accurate data on plant environmental conditions that affect plant growth in real-time. Moreover, this technology is crucial in increasing agricultural sustainability and productivity by improving irrigation strategies and water resource management. This review examines the role of wearable sensors in measuring plant water content, leaf and air humidity, stem flow, plant and air temperature, light, and soil moisture sensors. Wearable sensors are designed to monitor various plant physiological parameters in real-time. These data, obtained through wearable sensors, provide information on plant water use and physiology, making our agricultural choices more informed an

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
Iraqi women's participation in athletics in the Arab Games from 1948 to 2017 and the results achieved.
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This study dealt with the presentation and documentation of the Iraqi women's participations in athletics in the Arab sports courses since the establishment of the Federation of Athletics in 1948 to 2017 as well as analysis of the results achieved for these participations and discuss the reasons for not participating in some of these courses and the researchers try to show the distinct role of Iraqi athletes, And their active contribution to these courses to represent the country as well as to promote the sports reality of Iraqi women compared to their Arab sisters, whose names have become a symbol of every Arab woman and therefore benefit from the experience of the Arab teams In athletics for women.

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Publication Date
Sat Jan 01 2022
Journal Name
The Iraqi Postgraduate Medical Journal
Is It Reasonable to Screen for Undiagnosed Diabetes and Prediabetes in Asymptomatic Individuals? A Sample from Baghdad
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BACKGROUND: Diabetes Mellitus is a complex chronic illness that has increased significantly around the world and is expected to affect 628 million in 2045. Undiagnosed type 2 diabetes may affect 24% - 62% of the people with diabetes; while the prevalence of prediabetes is estimated to be 470 million cases by 2030. AIM OF STUDY: To find the percentage of undiagnosed diabetes and prediabetes in a slice of people aged ≥ 45years, and relate it with age, gender, central obesity, hypertension, and family history of diabetes. METHODS: A cross sectional study that included 712 healthy individuals living in Baghdad who accepted to take part in this study and fulfilling the inclusion and exclusion criteria.

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