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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
Mon Oct 30 2023
Journal Name
Digest Journal Of Nanomaterials And Biostructures
Concentration effect on the vibrational and electronic properties of MgXZn7-XO7 wurtzoids nanostructure via DFT
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In the present work, the ternary compound MgxZn7-x O7Wurtzoid with variable Zn and Mg contents was analyzed using density functional theory with B3LYP 6-311G**basis set. The electronic and vibrational properties of MgxZn7-xO7 wurtzoids, were investigated, including energy gaps, bond lengths, spectral properties, such like infrared spectra and Raman. IR and Raman spectra were compared with experimental longitudinal optical modes frequency results. The theoretical results agree well with experiments and previous data. It has been found that the energy gap is increasing with the increased Mg concentration, and that the longitudinal optical position exposes a UV shift movement with an increase in the concentration.

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Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Impact of Vitamin D Status on Pregnant Women and Their Neonates: A Cross-Sectional Study
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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Estimation Activity And Partial Purification Of Leucine Amino Peptidase (Lap) In Patients Wiith Diabetic Nephropathy
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Leucine aminopepotidase (LAP)[EC:3.4.11.1] activity has been assayed in (50) serum samples of patients with diabeties naphrophathy D.N (non-insulin dependent diabetic (NIDD) , and (50)serum sample of healthy individuals without any clinically detectable diseases have been as control group. The aim of this study is to measure leucine aminopeptidase activity and partially purifying the enzyme from sera of patients with diabetes nephropathy The results of this study revealed that Leucine aminopeptidase (LAP) activity of nephropathy patient’s serum shows a high signifiacant increase (p < 0.001) compared to that of the healthy subjects.LAP was purified from the serum of patients with diabetes nephropathy by dialysis and gel filtration (Se

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Antioxidant, cytotoxicity and phytochemical analysis of Larinus maculates F. cocoon aqueous extract against lung cancer
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Abstract<p>Cocoon of larva <italic>Larinus maculates</italic> F. from Curculionidae family (<italic>Echinops</italic> species), locally in Iraq known as Tihan, is one of traditional folk medicine used in the treatment of diversity respiratory system and fever. This study was carried out to assess the bioactive component and the antioxidant capability of aqueous beetle cocoon extract (<italic>Larinus maculates</italic> F.) along with its possible cytotoxic activity against A549 lung cancer cell line. For phytochemical analysis gas chromatography-mass spectrometry (GC-MS) was used, and to detected free scavenging activity 2, 2-diphenyl-1 picrylhydrazyl (DPPH) was used</p> ... Show More
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Experimental Study on Tribological Characteristics of AA 6061 Alloy Reinforced with Al2O3 and B4C Particles
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Two different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size   20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.

Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering Science And Technology
CORROSION of STEEL REINFORCEMENT in INTERNALLY CURED SELF-COMPACTING CONCRETE USING WASTE BRICK and THERMOSTONE
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Internal curing is a method that has been advised to decrease the primary age cracking, mainly of concrete mixes using low (water to cementitious materials - w/cm) ratios corresponding to the self-compacting concrete-(SCC). This research aims to study the effect of the internal curing using saturated lightweight aggregate- (LWA) on the steel reinforcing corrosion in SCC. In this research, crushed bricks or thermostone were partially replaced by (20%) by the weight of sand and volumetrically measured. The results showed that the steel reinforcement of internally cured concrete showed a slight increase in corrosion up to 300 days of exposure to the saline solution (containing 3.5% NaCl). The ability of using the crushed bricks or thermostone

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
The prevalence and antimicrobial resistance of Pseudomonas species in patients with chronic suppurative otitis media
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Background: Chronic suppurative otitis media (CSOM) is the result of an initial episode of acute otitis media and is characterized by a persistent discharge from the middle ear through a tympanic perforation for at least 2 weeks duration. It is an important cause of preventable hearing loss, particularly in the developing world.Objective: To get an overview on the bacterial ear infection profile in general and to assess the antibiotic resistance of Pseudomonal infection (PS) particularly since it is usually the commonest infection to cause otitis media and the most difficult to treat due to the problem of multi drug resistance..Methods: A cross sectional study was done which included 405 patients of CSOM patients, 196 (48%) case were mal

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
Relationship between Chronic Hepatitis B Virus and Pathogenicity of Celiac Disease in the Iraqi Patients
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To determine the relationship between chronic hepatitis B virus and autoimmune celiac disease, seventy five patients with chronic hepatitis B virus of ages (8-70) years have been investigated and compared with 50 healthy individuals. All the studied groups were carried out to measure antiGliadin antibodies IgA and IgG by ELISA test and anti-reticulin antibodies IgA and IgG by IFAT. There were significant elevation (P<0.05) in the concentration of AGA IgA and IgG antibodies compared to control group. The prevalence of AGA antibodies IgA and IgG was 8% and 9.33% respectively. There were a highly significant differences (P<0.01) between studies groups. The prevalence of antireticulin antibodies ARA IgA and IgG was 6.67% and 4.0% respectively i

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Distribution of Rotavirus Genotypes in Vaccinated and non Vaccinated Children in Babylon Province
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Rotaviruses, a major cause of gastroenteritis in children worldwide accounts for around half a million deaths annually. Vaccine against the virus has been recommended by the WHO to be involved in the national immunization program.To evaluate the genetic characterization of rotavirus among children with acute gastroenteritis in Babylon province is warranted. Children complained of diarrhea with rotavirus infection detected in their stool were involved in the study. The age range was 10 months to 60 months and with retrogradechecking of rotavirus vaccine history. Rotavirus genotypes were detected by reverse transcription-polymerase chain reaction (RT-PCR).A total number of 40 children with rotavirus gastroenteritis were used to examine the

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Influence of Ramadan Fasting on Some Hematological and Biochemical Parameters in Healthy Adult Males
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Objective(s): Ramadan is the Holy month of the Muslims, where they are required to abstain from food and drinks
from dawn till the beginning of night. This study was conducted in Ramadan to investigate the effect of fasting on
hematological incidences, lipid profile, renal and liver function tests among healthy adult males.
Methodology: The present study was carried out in Ramadan – 1431 of Higira (August-September 2010). The study
sample was 56 healthy adult males. Five samples of blood were taken at five intervals (Before, at day 1, 15, 28 and
after Ramadan). Estimation was done for hematological markers, (hemoglobin, white blood cells count, platelet
count); renal function tests (blood urea, serum uric acid, serum

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