The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
This study includes the application of non-parametric methods in estimating the conditional survival function of the Beran method using both the Nadaraya-Waston and the Priestley-chao weights and using data for Interval censored and Right censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy Considering age is continuous variable, through using (MATLAB) use of the (MSE) To compare weights The results showed a superior weight (Nadaraya-Waston) in estimating the survival function and condition of Both for chemotherapy and radiation therapy.
Introduction: Biocides are commonly used for disinfection in a variety of contexts. They are generally used to avoid infection by controlling biofilm on medical equipment. However, the literature lacks information on the effect of biocide on efflux pump gene expression. Objective: To determine the influence of biocide on biofilm development and efflux pump acrA and ramA gene expression. Methodology: The microtiter plate method was used to identify biofilm development in 80 isolates of K. pneumoniae. The minimal inhibitory concentrations (MIC) of three biocides (quaternary ammonium compound (QAC), chlorohexidine digluconate, and chloroxylenol) were estimated. The effect of QAC on the intensity and viability of biofilms was investigated as we
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Complexes of Au(III) ,Pd (II) , Pt (IV ) and Rh(III) with S – propynyle -2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro – elemental analysis (CHN).The probable structures of the new complexes have been suggested.
Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital
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Background: Chronic renal failure (CRF) is a clinical syndrome that occurs when there is gradual decline in renal operation overtime.
Objective: This study aims to investigate the prevalence of depression among medical students at university of Baghdad, college of medicine in Iraq and the association between some variables and depression.
Aim: This study aimed to identify the impact of tobacco use in the etiology of chronic renal failure among Sudanese patients in Omdurman Military Hospital and Omdurman Kidney Dialysis Center
Materials and methods: This descriptive community-based study was conducted in Khartoum State. A random sample of 100 cases with chronic renal failure and 100
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The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the
... Show MoreThe morphology of the Pleurogenoides medians from Rana ridibunda in Iraq was studied by light and scanning electron microscopy. The light microscopical studies confirmed the original observations with the ventral sucker being smaller than the oral sucker and the genital pore being laterally situated. Electron micrographs of adult P. medians revealed that the body surface had a rough appearance by hand-like spines, which are more sparsely distributed towards the posterior end with a presumed function in nutrient absorption.
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