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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
Sat May 30 2020
Journal Name
Neuroquantology
Synthesis and Study NiO Charactrization of Extract from Green Tea Plant Prepared by Chemical Method
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Publication Date
Sat Mar 01 2025
Journal Name
European Journal Of Ecology, Biology And Agriculture
Molecular Characterisation of Virulence Factors in Cryptococcus spp. Isolated from Humans, Pigeons, and Eucalyptus Sources
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This study aimed to isolate and identify Cryptococcus species from three distinct sources: sputum samples of pigeon fanciers, dried pigeon droppings, and eucalyptus tree leaves. A total of 150 specimens were collected over a two-month period, comprising 50 samples each from human sputum, pigeon droppings collected across various areas of Baghdad, and eucalyptus leaves obtained from the Baghdad College of Veterinary Medicine. All samples were cultured on Sabouraud dextrose agar supplemented with chloramphenicol and incubated at 25°C for 2–3 days. From the initial cultures, 20 isolates presumptively identified as Cryptococcus spp. were obtained: 6 isolates (12%) from human sputum, 9 isolates (18%) from pigeon droppings, and 5 isol

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Al-nahrain University Science
Synthesis and Biological Activity Study of New Some Schiff Bases Derived From D-Erythroascorbic Acid
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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Application of RAPD-PCR and Phylogenetic Analysis for Accurate Characterization of Salmonella spp. Isolated from Chicken and Their Feed and Drinking Water
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The aim of this study was ‎the‎ discrimination of Salmonella‎‎ isolated from chicken and their feed ‎and drinking water for the epidemiological control of salmonellosis. Totally, 289 samples, ‎including 217 chicken cloaca swabs, 46 water, and 26 feed samples were collected from five ‎different farms in Karbala governorate, Iraq. Conventional bacteriology tests, API 20E, Vitek 2, ‎and serology were used for bacterial identification. Random amplified polymorphic ‎DNA (RAPD)-polymerase chain reaction (PCR) was applied to analyze the genetic relationships ‎among Salmonella‎‎ isolates. The isolation rate of Salmonella‎‎ spp. was 21.1% (61/289). While the ‎water samples constituted the highest rate (30.4%), a rate of

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Publication Date
Sun Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Emulsified Paraffine from Water: Effect of Bubble Size and Particle Size on Kinetic of Flotation
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This paper  studied  kinetics  of flotation   of  emulsified  paraffine  in  water  in  bubble  column  with  sodium .dodecylsulphate as a collector agent. The effects of oil drops and air bubble diameters on the flotation rate constant were studied. The removal rate for each oil drop size was first order with respect to oil drop concentration. An experimental procedure permitting determination of the first order rate constants for  removal due to bubble/drop interaction was developed, decreasing bubble diameter by adding NaCl and increasing oil drop diameter increased the rate constants. A comparison between the experimental and theoretical rate constants showed

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Publication Date
Sun Jan 31 2021
Journal Name
Systematic Reviews In Pharmacy
Schiff Bases and Their Metal Complexes Derived from Ortho-phthalaldehyde: A review
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Trimethoprim derivative Schiff bases are versatile ligands synthesized with carbonyl groups from the condensation of primary amines (amino acids). Because of their broad range of biological activity, these compounds are very important in the medical and pharmaceutical fields. Biological activities such as antibacterial, antifungal and antitumor activity are often seen. Transition metal complexes derived from biological activity Schiff base ligands have been commonly used.

Publication Date
Tue Sep 21 2021
Journal Name
Journal Of Healthcare Engineering
Complexity and Entropy Analysis to Improve Gender Identification from Emotional-Based EEGs
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Investigating gender differences based on emotional changes becomes essential to understand various human behaviors in our daily life. Ten students from the University of Vienna have been recruited by recording the electroencephalogram (EEG) dataset while watching four short emotional video clips (anger, happiness, sadness, and neutral) of audiovisual stimuli. In this study, conventional filter and wavelet (WT) denoising techniques were applied as a preprocessing stage and Hurst exponent

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Temperatture esttiimattiion off EXDRA and SSUMI dwarff Nova systtems from spectroscopic data
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The seasonal behavior of the light curve for selected star SS UMI and EXDRA during outburst cycle is studied. This behavior describes maximum temperature of outburst in dwarf nova. The raw data has been mathematically modeled by fitting Gaussian function based on the full width of the half maximum and the maximum value of the Gaussian. The results of this modeling describe the value of temperature of the dwarf novae star system leading to identify the type of elements that each dwarf nova consisted of.

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Publication Date
Sun Jun 08 2014
Journal Name
Elsevier Procedia - Social And Behavioral Sciences
Foreign direct investment and economic growth literature review from 1994 to 2012
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Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

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Publication Date
Sat Oct 31 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
RELATIONSHIP BETWEEN PIGMENTS PRODUCTION AND BIOFILM FORMATION FROM LOCAL PSEUDOMONAS AERUGINOSA ISOLATES
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The current study was designed to explore the association between the pigments production and biofilm construction in local Pseudomonas aeruginosa isolates. Out of 143 patients suffering from burns, urinary tract infections (UTI), respiratory tract infections and cystic fibrosis obtained from previous study by Mahmood (2015), twenty two isolates  (15.38%) were identified  from (11) hospitals in Iraq, splitted  into three provinces, Baghdad, Al-Anbar and Karbala for the duration of June 2017 to April 2018.  Characterization was carried out by using microscopical, morphological and biochemical methods which showed that all these isolates belong to P. aeruginosa.  Screening of   biofilm production isolates was carried out by usi

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