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.
In the present research, the chemical washing method has been selected using three chelating agents: citric acid, acetic acid and Ethylene Diamine Tetraacetic Acid (EDTA) to remove 137Cs from two different contaminated soil samples were classified as fine and coarse grained. The factors that affecting removal efficiency such as type of soil, mixing ratio and molarity have been investigated. The results revealed that no correlation relation was found between removal efficiency and the studied factors. The results also showed that conventional chemical washing method was not effective in removing 137Cs and that there are further studies still need to achieve this objective.
Orthodontic tooth movement is characterized by tissue reactions, which consist of an inflammatory response in periodontal ligament and followed by bone remodeling in the periodontium depending on the forces applied. These processes trigger the secretion of various proteins and enzymes into the saliva. The purpose of this study was to evaluate the activity of the lactate dehydrogenase (LDH) in saliva during orthodontic tooth movement using different magnitude of continuous orthodontic forces. Thirty orthodontic patients (12 males and 18 females) with ages 17-23 years with class II division I malocclusion all requiring bilateral maxillary first premolar extractions. Those patients were randomly divided into 3 groups according to the magnitude
... Show MoreCollapsible behaviour of soil is considered as one of the major problems in the stability of roadway embankment, the lack of cohesion between soil particles and its sensitivity to the change of moisture content are reasons for such problem. Creation of such cohesion may be achieved by implementation of liquid asphalt and introduction of Nano additives. In this work, silica fumes, fly ash and lime have been implemented with the aid of asphalt emulsion to improve the unconfined compressive strength of the collapsible soil. Specimens of 38 mm in diameter and 76 mm height have been prepared with various percentages of each type of Nano additive and fluid content. Specimens were subjected to unconfined compressive strength determination at dry a
... Show MoreWarm Mix Asphalt (WMA) is a modern energy-saving process that uses environmentally friendly materials, has lower mixing and compaction temperatures, and uses less energy and releases less contaminants than conventional hot mix asphalt. Moisture damage poses one of the main challenges of the material design in asphalt pavements. During its design life, the asphalt pavement is exposed to the effect of moisture from the surrounding environment. This research intends to investigate the role of the polypropylene fibres for modifying the moisture susceptibility for the WMA by using different percentages of polypropylene (namely 2, 4, and 6%) by weight of the binder of the control mixture (WMA). In this paper, the physical characteristics
... Show MoreResults showed that the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2 by submerged culture could be achieved by using inulin as carbon source at a concentration of 2% with mixture of yeast extract and ammonium sulphate in a ratio of 1:1 in a concentration of 1% at initial pH 5.5 after incubation for 42 hours at 30ºC.
The transfer of chemical pollutants from bottled water into water due to heat, sunlight and poor storage is one of the most serious threats to human health around the world, the objective of this study was to estimate the pH value and the transport of heavy metals from plastic bottles to water, for this purpose, 30 bottles of water for 10 local brands were collected and divided into three groups, the first was left at room temperature 25°C, The second was placed in a heat oven at 25°C and the third in another oven at 50°C for two weeks. The results showed significant differences at (P<0.05) between water samples, pH value and concentrations of heavy metals (Sb, Pb, Ni, Cu, Cr, Cd and Fe) we
... Show MoreThis study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in spreading this or that rumor, as the Internet is considered an easy means in the production, spreading and re-spreading of
... Show MoreАннотация
В данном исследовании рассматривается символичность (( Джикора )) в лирике иракского поэта ас-Саййаба и перевода лирики o деревне и городе с арабского на русский. Русский читатель пока не имеет возможности познакомиться с стихотворениями Бадра Шакера.
Abstract
The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village an
... Show MoreBackground: The oral cavity is considered as a complex ecological niche, its complex microbial community is reflected to it. Streptococcus mutans has been implicated as one of the major etiological factor of dental caries. Tooth surfaces colonized with Streptococcus mutans are at a higher risk for developing caries, while lactobacilli are considered as the secondary invaders, not initiators of the carious lesion. The main purpose of this study was to correlate the dental caries (for primary and permanent teeth) in the upper jaw with the streptococcus mutans and lactobacilli count in the dental plaque and saliva, also to correlate the dental caries (for primary and permanent teeth) in the lower jaw with the streptococcus mutans and lactobaci
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