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Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
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  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight  on the hypothesis that the existence of correct valuation procedures for the stock of strategic commodities leads to honest and fair data, and to prove the research hypothesis based on the financial statements of the company for the years (2008-2010).

     Based on the above, the research came with  conclusions, the most important of which was the absence of a local standard that regulates the accounting transactions of those companies that are based on their continuation on the grants provided to them in general or government support in particular. Accounting prevailing for measuring and evaluating stocks last term in the financial statements in accordance with the accounting standard No. (5) for inventory that does not mean measuring support for stocks last term in the statements of support value achievement, which is a flaw in measuring the amount of support and as a result of the activity.

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Publication Date
Sun Nov 01 2020
Journal Name
Applied Surface Science
Sol-gel derived ITO-based bi-layer and tri-layer thin film coatings for organic solar cells applications
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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Chromogenic in Situ Hybridization for Human Cytomegalovirus-DNA Detection in Tissue Subsets with Prostatic Adenocarcinoma and Benign Hyperplasia
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     Human cytomegalovirus (HCMV) infects a wide range of human cells, resulting in both benign and malignant tumors. In the last few decades, proteins and/or nucleic acids of the virus were found to be often highly expressed in in patients with basal cell hyperplasia and prostatic neoplasia.

This research aimed to unravel the rate of HCMV infections among prostatic tissue subsets from Iraqi patients with adenocarcinoma and benign hyperplasia.

One hundred, formalin-fixed and paraffin embedded prostatic tissues were obtained from 40 tissue samples collected from different grades of prostate carcinoma; 40 from benign prostatic hyperplasia and 20 from apparently healthy prostatic tissues. These tissue spe

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status in relation to nutritional status among institutionalized autistic children and adolescents in Baghdad city, Iraq
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Background: The autism spectrum disorder (ASD) describes a wide range of symptoms, including difficulty with social interaction and communication skills. Controversial thinking about oral health of children with ASD, in general may have a lower hygiene level than healthy individuals, low caries rate and high body weight in comparison to healthy children. This study was conducted to assess the oral health status in relation to nutritional status among institutionalized autistic children and adolescents. Materials and methods: From 12 institutes in Baghdad, the study group contained 364 child and adolescent with ASD (Male= 294, Female=70), while control group included 441 normal child and adolescent (Male=357, Female=84) from primary and seco

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Analytical Chemistry
Ion Pair-dispersive Liquid–Liquid Microextraction Combined with Spectrophotometry for Carbamazepine Determination in Pharmaceutical Formulations and Biological Samples
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A simple, economical and selective method employing ion pair dispersive liquid−liquid microextraction (DLLME) coupled with spectrophotometric determination of carbamazepine (CBZ) in pharmaceutical preparations and biological samples was developed. The method is based on reduction of Mo(VI) to Mo(V) using a combination of ammonium thiocyanate and ascorbic acid in acidic medium to form a red binary Mo(V) thiocyanate complex. After addition of CBZ to the complex, extraction of the formed CBZ−Mo(V)−(SCN)6 was performed using a mixture of methylene chloride and methanol. Then, the measurement of target complex was performed at the wavelength of 470 nm. The important extraction parameters affecting the efficiency of DLLME were studied and o

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Publication Date
Thu Jun 25 2020
Journal Name
Scientific Reports
Lysophosphatidylcholine acyltransferase 2 (LPCAT2) co-localises with TLR4 and regulates macrophage inflammatory gene expression in response to LPS
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Despite extensive investigations, an effective treatment for sepsis remains elusive and a better understanding of the inflammatory response to infection is required to identify potential new targets for therapy. In this study we have used RNAi technology to show, for the first time, that the inducible lysophosphatidylcholine acyltransferase 2 (LPCAT2) plays a key role in macrophage inflammatory gene expression in response to stimulation with bacterial ligands. Using siRNA- or shRNA-mediated knockdown, we demonstrate that, in contrast to the constitutive LPCAT1, LPCAT2 is required for macrophage cytokine gene expression and release in response to TLR4 and TLR2 ligand stimulation but not for TLR-independent stimuli. In addition, cells transfe

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Publication Date
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
Correlation Between Serum Interleukinslevels with Anthropometric Data and Lipid Profiles in Obese Iraqi Women With Polycystic Ovary Syndrome
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This study was performed to assess the correlation of serum interleukins (ILs) levels with anthropometric data and lipid profile status in blood samples obtained from 100 Iraqi obese women with polycystic ovary syndrome PCOS. Obese non PCOS healthy women (n=75) matching in age (19-38 years) and body mass index(29.9-33.4kg/m2) served as a control group. The samples were collected from Kamal Al-Samurai Teaching hospital during the period of December 2017- June 2018.ELISA kits were used to measure serum levels of IL-6,IL-10,IL-18, IL-29,IL-33,tumor necrotic factor (TNF-α),high sensitive C-reactive protein (hsCRP),  insulin, total testosterone, and sex hormone binding globulin(SHBG).The biochemical measure

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Novel methods to design wild bacteriophages into highly lytic and therapeutic bacteriophages to extensively drug-resistant Mycobacterium tuberculosis
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Background: The emergence of multiple drug resistant (MDR) Mycobacterium tuberculosis (M.TB) and extensive drug resistant (XDR) M.TB lay huge burden on TB endemic countries such as Iraq.
Objectives: Bacteriophage (phage) therapy can be used as alternative approach to tackle this problem. Patients and methods: Forty isolates of M.TB were cultured from TB-positive sputum specimens with three ATCC strains. Phage passaging and biokinetic based techniques were used to optimize wild anti-M.TB phages. Three chemical, non genetic- designing techniques, tween-80, mycobacterial lysis buffer, and xyelen, were used to change the specificity of wild anti-TB phages towards phage-resistant target M.TB.
Results: Five wild anti-M.TB phages were iso

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
CALCULATION BIASES FOR COEFFICIENTS AND SCALE PARAMETER FOR LINEAR (TYPE 1) EXTREME VALUE REGRESSION MODEL FOR LARGEST VALUES
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Abstract

Characterized by the Ordinary Least Squares (OLS) on Maximum Likelihood for the greatest possible way that the exact moments are known , which means that it can be found, while the other method they are unknown, but approximations to their biases correct to 0(n-1) can be obtained by standard methods. In our research expressions for approximations to the biases of the ML estimators (the regression coefficients and scale parameter) for linear (type 1) Extreme Value Regression Model for Largest Values are presented by using the advanced approach depends on finding the first derivative, second and third.

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Correlation between Albuminuria Levels and Chitinase 3 like 1 Protein in Iraqi Patients with Type 2 Diabetes Mellitus
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          Diabetes mellitus (DM) is a metabolic diseases attributed to lack of insulin secretion, insulin activity, or both. The most serious medical problems in hyperglycemia is diabetic nephropathy (DN), originating from the aggregation of inflammatory cells in high numbers. Chitinase 3 like 1 protein (CH3L1P) is a new biomarker for chronic and severe inflammatory conditions. It has been suggested to have a role in the progress of diabetes-associated micro and macro-vascular complications. This paper aims to measure CH3L1P levels and examine their correlation with albuminuria levels in Iraqi patients with type 2 diabetes mellitus (T2DM). Our study involved 66 T2DM patients

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