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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

  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
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of the Crude Terpenoids Compounds of Melia Azedrach Leaves and Fruits on Some Biological Aspects of Whitefly Bemisia tabaci

This study was carried out to determine the effects of crude terpenoid compound extracts of Melia azedarach L. leaves and fruits on some biological aspects of whitefly Bemisia tabaci (Genn.) under laboratory conditions of 25 ± 2°C and relative humidity of 65-70%. The results indicated a significant effect on eggs and immature stages when treated with 0.5, 1, 1.5, and 2 mg/ml of leaves and fruits. The mortality rate increased with concentration. It reached 98.68, 100, 100, 95.70, 86.30, and 42.68% for eggs, 1st, 2nd, and 3rd nymphal instars, pupa, and adults, respectively, at a concentration of 2 mg/ml for leaves extract. At the same time, it reached 94.86, 100,100, 100, 87.89, and 44.90% for eggs, 1st, 2nd, and 3r

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Algal study in springs and streams from Shaqlawa district, Erbil Province, Iraq I- Euglenophyta

In an intensive study of the various species of the Euglenophyceae under different environmental conditions, the algal samples were collected monthly in twelve springs and six related streams from September 2019 to August 2020 within Shaglawa district-Erbil Province in virgin areas for phycolimnological study. Twenty species of Euglenophyceaen are identified as a new record for the algal flora. These taxa consist of Colacium vesiculosum, Lepocinclis salina and L.wangi, Eutreptia viridis, Euglena chlamydophora, E. clavata,

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Publication Date
Sun Jan 10 2021
Journal Name
Acta Medica Iranica
Early Stages Non-Traumatic Avascular Necrosis of Femoral Head Treated by Core Decompression With and Without Platelets Rich Plasma Injection: A Comparative Study

Core decompression is one of the commonest used techniques in the handling of osteonecrosis of the pre-collapsed head of the femur. Core decompression had succeeded in preserving the hip joint and delaying the requisite for total hip replacement, but it had failed in the induction of osteogenesis in the necrotic area, thus augmenting core decompression with biological agents to induce osteogenic activity. To assess the effects of platelet-rich plasma in non-traumatic avascular necrosis of the hip joint (early stage) after core decompression. Interventional comparative study for twenty-four patients (32 hip joints) with AVN of the head of the femur was involved in this prospective study, and they were separated into two groups of 16

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Publication Date
Wed Nov 01 2017
Journal Name
Materials Chemistry And Physics
DFT + U and ab initio atomistic thermodynamics approache for mixed transitional metallic oxides: A case study of CoCu 2 O 3 surface terminations

This study develops a systematic density functional theory alongside on-site Coulomb interaction correction (DFT + U) and ab initio atomistic thermodynamics approachs for ternary (or mixed transitional metal oxides), expressed in three reservoirs. As a case study, among notable multiple metal oxides, synthesized CoCu2O3 exhibits favourable properties towards applications in solar, thermal and catalytic processes. This progressive contribution applies DFT + U and atomistic thermodynamic approaches to examine the structure and relative stability of CoCu2O3 surfaces. Twenty-five surfaces along the [001], [010], [100], [011], [101], [110] and [111] low-Miller-indices, with varying surface-termination configurations were selected in this study.

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Comparative Study of Genomic DNA Extraction Protocols from Whole Blood for P53 Gene Polymorphism in Persons with and without Prostate Cancer

In latest decades, genetic methods have developed into a potent tool in a number of life-attaching applications. In research looking at demographic genetic diversity, QTL detection, marker-assisted selection, and food traceability, DNA-based technologies like PCR are being employed more and more. These approaches call for extraction procedures that provide efficient nucleic acid extraction and the elimination of PCR inhibitors. The first and most important stage in molecular biology is the extraction of DNA from cells. For a molecular scientist, the high quality and integrity of the isolated DNA as well as the extraction method's ease of use and affordability are crucial factors. The present study was designed to establish a simple, fast

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Surface Characterization of PEKK Modified by stron-tium –hydroxyapatite coating as implant material Via the magnetron sputtering Deposition technique

Background: The best material for dental implants is polyetherketoneketone (PEKK). However, this substance is neither osteoinductive nor osteoconductive, preventing direct bone apposition. Modifying the PEKK with bioactive elements like strontium hydroxyapatite is one method to overcome this (Sr-HA). Due to the technique's capacity to provide better control over the coating's properties, RF magnetron sputtering has been found to be a particularly useful technique for deposition. Materials and methods : With specific sputtering conditions, the RF magnetron technique was employed to provide a homogeneous and thin coating on Polyetherketoneketone substrates.. the coatings were characterized by Contact angle, adhesion test, X-ray

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Investigation the Optimum Combined Dosages of Date Seeds Powder as Natural Coagulant with Chemical Coagulants in Domestic Wastewater Pretreatment

The pretreatment process can be considered one of the important processes in wastewater treatment, especially coagulation process to decrease the strength of many pollutants. This paper focused on using powdered date seeds as natural coagulant in addition to chemical coagulants (alum and ferric chloride) to find the optimum dosage of each coagulant that makes efficient removal of turbidity and chemical oxygen demand (COD) from domestic wastewater as a pretreatment process, then finding the optimum combined dosages of date seeds with alum, date seeds with ferric chloride that make efficient removal for both pollutants. Concerning turbidity, the optimum dosage for date seeds, alum and ferric chloride were 40 mg/l (79%), 70

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Surface Characterization of PEKK Modified by stron-tium –hydroxyapatite coating as implant material Via the magnetron sputtering Deposition technique

Background: The best material for dental implants is polyetherketoneketone (PEKK). However, this substance is neither osteoinductive nor osteoconductive, preventing direct bone apposition. Modifying the PEKK with bioactive elements like strontium hydroxyapatite is one method to overcome this (Sr-HA). Due to the technique's capacity to provide better control over the coating's properties, RF magnetron sputtering has been found to be a particularly useful technique for deposition.

Materials and methods : With specific sputtering conditions, the RF magnetron technique was employed to provide a homogeneous and thin coating on Polyetherketoneketone substrates.. the coatings were characterized by Contact angle, adhesion test, X-ray dif

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Spectrophotometric determination of metoclopramide hydrochloride in pharmaceutical tablets, by diazotization-coupling method with 1-naphthol as the coupling agent

Simple, rapid and sensitive spectrophotometric method was proposed for the analysis of metoclopramide hydrochloride (MPH) in pure form as well as in pharmaceutical tablets. The method is based on the diazotization reaction of MPH with sodium nitrite in hydrochloric acid medium to form diazonium salt, which is coupled with 1-naphthol in sodium hydroxide medium to form azo dye, showing absorption maxima at 550 nm. Beer’s law is obeyed in the concentration range of 0.4 – 18 µg mL-1 of MPH with detection limit 0.5448 µg mL-1. The molar absorptivity and Sandell’s sensitivity are 3.4969 × 104 L mol-1 cm-1 and 0.0101 µg cm-2, respectively. The method was successfully applied to the determination of MPH in pharmaceutical tablets with

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