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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
Fri Nov 01 2019
Journal Name
Iop Conference Series: Earth And Environmental Science
Phisco-Chemical analysis and sensory evaluation of Iraqi cake incorporated with grape and date (Zahidi) syrup
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Abstract<p>In this research, The effect of substituting sucrose with different level of DS and DG (0, 25, 30,50,70 and 100%) on the physiochemical, microbial and sensory properties of cake were studied. Cake models were as well construed for microbial content and organic structure during, before then next 35 days storing at experimental temperature. Results showed no significant variances (p < 0.01) in the chemo physical structure of the date and grape test cake for protein values while there were significant differences for Asch, fiber and fat content values, Sensory assessment results showed high significant variance (p < 0.01) among the cake trials with the exemption of texture (6.04-6.</p> ... Show More
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Al-farabi For Engineering Sciences Vol
Prototyping of Multi-Factors Based Vehicle Accident Detection and Reporting System Relying on GPS and GSM
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Publication Date
Sat Mar 14 2015
Journal Name
Arabian Journal Of Geosciences
Depositional setting and basin development of the Paleocene—Lower Eocene Sinjar and Khurmala formations, Northern Iraq
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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Electromagnetic multipole of positive and negative parity states in 24Mg by elastic and inelastic electron scattering
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In the present work, the nuclear shell model with Hartree–Fock (HF) calculations have been used to investigate the nuclear structure of 24Mg nucleus. Particularly, elastic and inelastic electron scattering form factors and transition probabilities have been calculated for low-lying positive and negative states. The sd and sdpf shell model spaces have been used to calculate the one-body density matrix elements (OBDM) for positive and negative parity states respectively. Skyrme-Hartree-Fock (SHF) with different parameterizations has been tested with shell model calculation as a single particle potential for reproducing the experimental data along with a harmonic oscillator (HO) and Woods-Saxo

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Perceptions and attitudes of community pharmacists towards patient counseling and continuing pharmacy education programs in Iraq
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The pharmacist's role in the community is currently directed towards providing drug information and patient care rather than drug compounding and dispensing. Patient counseling is an essential skill for pharmacists. So as to improve the pharmacist role in the community and enhance the patient's education and counseling skills, many continuing education programs are established. The aim of this study is to assess the perceptions and tendency of community pharmacists in Iraq regarding patients counseling and continuing pharmacists’ educational programs.

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Publication Date
Thu Apr 27 2023
Journal Name
Civileng
Numerical Modeling and Analysis of Strengthened Steel–Concrete Composite Beams in Sagging and Hogging Moment Regions
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Strengthening of composite beams is highly needed to upgrade the capacities of existing beams. The strengthening methods can be classified as active or passive techniques. Therefore, the main purpose of this study is to provide detailed FE simulations for strengthened and unstrengthened steel–concrete composite beams at the sagging and hogging moment regions with and without profiled steel sheeting. The developed models were verified against experimental results from the literature. The verified models were used to present comparisons between the effect of using external post-tensioning and CFRP laminates as strengthening techniques. Applying external post-tensioning at the sagging moment regions is more effective because of the e

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Micro Spectrophotometric Determination and Cloud Point Extraction of Sulphadimidine Sodium in Pure form and Pharmaceutical Drug
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Two simple, rapid, and useful spectrophotometric methods were suggest or the determination of sulphadimidine sodium (SDMS) with and without using cloud point extraction technique in pure form and pharmaceutical preparation. The first  method was based on  diazotization of the Sulphdimidine Sodium drug by sodium nitrite at 5 ºC, followed by coupling with α –Naphthol in basic medium to form an orange colored product . The product was stabilized and its absorption was measured at 473 nm. Beer’s law was obeyed in the concentration range of (1-12) μg∙ml-1. Sandell’s sensitivity was 0.03012 μg∙cm-1, the detection limit was 0.0277 μg∙ml-1, and the limit of Quantitation was 0.03605μg

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis, Characterization and Biological Evaluation of New Dithiocarbamate Ligand and Its Complexes with some Metal Ions
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New bidentate dithiocarbamate ligand (NaL) namely [Sodium-2-(((3-methyl -4- “(2,2,2-tri fluoro ethoxy) pyridin-2”-yl) methyl) sulfinyl)-1H-benzoimidazole -1-carbodithioate] was prepared. This free ligand was synthesized from the reaction of a (RS)-2-([3-methyl -4-(2,2,2-tri fluoroethoxy) pyridin-2-yl] methyl sulfinyl)-1H benzoimidazole, CS2 and NaOH in methanol as solvent. From reaction of dithiocarbamate salt (NaL) with metal ions (M); Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Pd(II)”, have obtained the DTC complexes at general molecular formula [M(L)2(H2O)2] and [Pd(L)2]. To characterize the ligand and its complexes, used different analyses methods such FTIR, UV-Vis, elemental microanalysis, atomic absoreption, magnetic susceptibil

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparing the Efficacy of Paracetamol, Diclofenac, and Ketorolac on Post-Appendectomy Outcomes in Children and Adolescents
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Abstract

urgent surgical intervention and appendectomy until now represent standard treatment for uncomplicated cases of appendicitis. Nausea, vomiting and pain after surgery are the most frequent issues facing patients and affecting patient quality of life and responsible for many cases of readmission after surgery. Ketorolac and diclofenac represent the most commonly prescribed non-steroidal anti-inflammatory used in postoperative setting and they cause many side effects as gastrointestinal, kidney and cardiac adverse effect in addition to increased risk of bleeding. Paracetamol is currently among the most frequently prescribed medication worldwide and it can be used safely for all age groups. This study aimed

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Ecological Engineering
Calibration and evaluation of aquacrop for maize (Zea Mays L.) under different irrigation and cultivation methods
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rop simulation models play a pivotal role in evaluating irrigation management strategies to improve water use in agriculture. The aim of this study is to verify the validity of the Aquacrop model of maize under the surface and sprinkler irrigation systems, and a cultivation system, borders and furrows, and for two varieties of Maze (Fajr and Drakma) At two different sites in Iraq, Babylon and Al-Qadisiyah governorates. An experiment was conducted to evaluate the performance of the Aquacrop model in simulating canopy cover (CC), biomass (B), dry yield, harvest index (HI), and water productivity (WP). The results of RMSE, R2, MAE, d, NSE, CC, Pe indicated good results and high compatibility between measured and simulated values. The highest a

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