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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 Aug 24 2025
Journal Name
Basrah Journal Of Agricultural Sciences
Histological Study of the Stomach of the North African Catfish Clariasgariepinus (Burchell, 1822) (Siluriformes, Clariidae) from the Tigris River, Iraq
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This study investigates the stomach morphology and histochemistry of Clarias gariepinus. Grossly, the stomach is a J-shaped organ with three distinct regions: cardiac, fundic, and pyloric. Histologically, its wall comprises four layers: mucosa, submucosa, muscularis externa, and serosa. The mucosa exhibits broad longitudinal folds lined by high columnar cells with basal oval nuclei. These cells contain apical mucosubstances that react positively with Periodic Acid Schiff (PAS) stain and negatively with Alcian Blue (AB). Gastric pits result from mucosal invaginations. Glands are present in the fundic and cardiac regions but absent in the pyloric. Oxynticopeptic cells exclusively line the fundic glands. Enteroendocrine cells are distr

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Publication Date
Wed Jan 01 2025
Journal Name
Academic Science Journal
Role of efflux pump genes in the antibiotic resistance of Klebsiella pneumoniae bacteria isolated from clinical cases: A Review Paper
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Publication Date
Sun Mar 30 2025
Journal Name
Iraqi Journal Of Science
Ru+3, Rh+3, Pd+2,Pt+4 and Au+3 Metal ions Complexes with Azo Derived from 4-Aminomethyl-cyclohexane carboxylic acid Synthesis, Characterization, Thermal Study and Antioxidant Activity
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The researchers aimed to develop a novel azo ligand as a continuation of their prior investigations. They synthesized the ligand, identified as N-(3-acetyl-2- hydroxy-5-methyl-phenyl)N-(4-carboxy-cyclohexylmethyl)-diazonium salt, and proceeded to synthesize a series of chelate complexes with Ru+3, Rh+3, Pd+2, Pt+4, and Au+3 ions. Characterization of these compounds includes advanced techniques including elemental analysis, UV-Vis spectroscopy, FT-IR spectroscopy, LC-Mass spectrometry, NMR spectroscopy plus thermal analysis, conductivity measurements, magnetic quantification using TGA and DSC are used to further clarify the and synthesized complexes have been developed.Analysis revealed that the complexes formed with Ru+3, Rh+3, Pt+4, and Au

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Publication Date
Fri Jul 24 2026
Journal Name
Journal Of Physical Education
The reality of the physical education lesson in the schools of Baghdad governorate from the point of view of the applied students
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Innovation, Creativity And Change
The role of the Classroom Google Educational platform in E-learning from the viewpoint of students of the College of Basic Education
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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Reality of Educational Guidance in the Schools of Baghdad Directorate of Education/Rusafa 3rd from the Point of View of Educational Counselors
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A survey to show the reality of educational guidance in schools in Baghdad Rusafa 3\ from the point of view of educational guides. It used the analytical descriptive technique. The research community consists of () male and female advisors in schools of  Baghdad. The sample was haphazard( 51\.) The questionnaire was made and it consists (50) items. The research statistics have been analyzed by (SPSS), The questionnaires have been used in the first term in (2017-2018) and the results showed the relationship between the advisor and other teachers, the advisor and students fathers and the local society.  According to the results, the research made some recommendations and suggestions.

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Publication Date
Sun Feb 05 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE OPTIMUM CONDITIONS FOR THE REMOVAL OF HEAVY METAL ELEMENTS FROM AQUEOUS SOLUTIONS USING CONTAMINATED BACTERIA Bacillus subtilis LOCALLY ISOLATED: STUDY THE OPTIMUM CONDITIONS FOR THE REMOVAL OF HEAVY METAL ELEMENTS FROM AQUEOUS SOLUTIONS USING CONTAMINATED BACTERIA Bacillus subtilis LOCALLY ISOLATED
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We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
An attempt to Stimulate lipids for Biodiesel Production from locally Isolated Microalgae in Iraq
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Two locally isolated microalgae (Chlorella vulgaris Bejerinck and Nitzschia palea (Kützing) W. Smith) were used in the current study to test their ability to production biodiesel through stimulated in different nitrogen concentration treatments (0, 2, 4, 8 gl ), and effect of nitrogen concentration on the quantity of primary product (carbohydrate, protein ), also the quantity and quality of lipid. The results revealed that starvation of nitrogen led to high lipid yielding, in C. vulgaris and N. palea the lipid content increased from 6.6% to 40% and 40% to 60% of dry weight (DW) respectively.Also in C. vulgaris, the highest carbohydrate was 23% of DW from zero nitrate medium and the highest protein was 50% of DW in the treatment 8gl. Whil

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Publication Date
Fri Jun 19 2020
Journal Name
Eurasian Journal Of Biosciences
Study the Adhesion Capacity on abiotic surfaces by Acinetobacter baumannii isolated from drinking water.
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Acinetobacter baumannii ability to form biofilm makes it to be opportunistic pathogen causing of nosocomial infections and to be good survivor in adverse environmental conditions including medical devices and hospital environments. Six isolates of A. baumannii were isolated from drinking water and tested to investigate biofilm formation capacity on three different type of abiotic surface, also several factors were examined such as hydrophobicity, PH and temperature. All A. baumannii isolates displayed a positive biofilm on congored aga test CRA (pigmented colonies with black color) and Christensen's test (adhesive layer of stained material to the inside surface of the tube).The obtained data of microbial adhesion to hydrocarbons assay (MATH

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biodiesel production from used vegetable oil (sunflower cooking oil) using eggshell as bio catalyst
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Bio-diesel is an attractive fuel fordiesel engines. The feedstock for bio-diesel production is usually vegetable oil, waste cooking oil, or animal fats. This work provides an overview concerning bio-diesel production. Also, this work focuses on the commercial production of biodiesel. The objective is to study the influence of these parameters on the yield of produced. The biodiesel production affecting by many parameters such s alcohol ratio (5%, 10%,15 %, 20%,25%,30%35% vol.), catalyst loading (5,10,15,20,25) g,temperature (45,50,55,60,65,70,75)°C,reaction time (0-6) h, mixing rate (400-1000) rpm. the maximum bio-diesel production yield (95%) was obtained using 20% methanol ratio and 15g biocatalyst at 60°C.

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