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Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.

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Publication Date
Thu Sep 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
REMOVAL of HEAVY METALS IONS from AQUEOUS SOLUTIONS USING BIOSORPTION onto BAMBOO
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Feasibility of biosorbent of England bamboo plant origin was tested for removal of priority metal ions such as Cu and Zn from aqueous solutions in single metal state. Batch single metal state experiments were performed to determine the effect of dosage (0.5, 1 and 1.5 g), pH (3, 4, 4.5, 5 and 6), mixing speed (90, 111, 131, 156 and 170 rpm), temperature (20, 25, 30 and 35 °C) and metal ion concentration (10, 50, 70, 90 and 100 mg/L) on the ability of dried biomass to remove metal from solutions which were investigated. Dried powder of bamboo removed (for single metal state) about 74 % Cu and 69% Zn and maximum uptake of Cu and Zn was 7.39 mg/g and 6.96 mg/g respectively, from 100 mg/L of synthetic metal solution in 120 min. of contact t

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Publication Date
Fri Sep 29 2023
Journal Name
International Journal Of Applied Mechanics And Engineering
Fuzzy logic control of active suspension system equipped with a hydraulic actuator
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In this paper, the Active Suspension System (ASS) of road vehicles was investigated. In addition to the conventional stiffness and damper, the proposed ASS includes a fuzzy controller, a hydraulic actuator, and an LVDT position sensor. Furthermore, this paper presents a nonlinear model describing the operation of the hydraulic actuator as a part of the suspension system. Additionally, the detailed steps of the fuzzy controller design for such a system are introduced. A MATLAB/Simulink model was constructed to study the proposed ASS at different profiles of road irregularities. The results have shown that the proposed ASS has superior performance compared to the conventional Passive Suspension System (PSS), where the body displacemen

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Carbamazepine Via Oxidative Coupling Reaction with 2,4-dinitrophenyl hydrazine
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 An accurate and sensitive spectrophotometric method has been developed for the determination of carbamazepine (CRN.) in pure and dosage forms. The method is based on the oxidation of 2,4-dinitrophenylhydrazine (2,4-DNPHz) by potassium periodate than coupling with carbamazepine (CRN.) in alkaline medium to form a stable yellowish brown colored water-soluble dye with a maximum absorption at 485 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of     (4-50 μg.mL-1) with molar absorptivity of (6.7335×103 L.mol-1.cm1). The limit of detection was (0.1052 μg.mL-1) and Sandell’s sensitivity value was 0.0350 μg.cm-2.

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Publication Date
Mon Mar 05 1990
Journal Name
وقائع المؤتمر العلمي الخامس لمجلس البحث العلمي في المجلة العراقية
INACTIVATION OF SELECTED ANTIBIOTICS AGAINST ESCHERICHIA COLI BY VAMIN NUTRITIO- NAL SUPPLEMENTATION
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Posible interference of vamin with the activity of several antibiotics against E. coli was evaluated in vitro. In MBS- glucose medium, significant growth delay was induced by 8 ug/ml of terramycin (oxytetracycline- polymyxin B) and bactrim (trimethoprim-sulphamethoxazole), and by 16 ug/ml of refocin, lincomycin, and chloramphenicol. Rapid growth inhibition was induced by 32 ug/ml of all an- tibiotic tested separately. Significant inactivation of up to 64 ug/ml of licomycin and bactrim was in- duced by the addition of vamin at a concentration of 1:20 v/v of the medium. This effect was found to be due to the presence of specific amino acids in vamin. Among them is valine, leucine, isoleucine tyrosine, tryptophan, phenylalanine, cysteine, meth

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Publication Date
Sun Jan 01 1995
Journal Name
المجلة العراقية للاحياء المجهرية
NUMERICAL CHARACTERIZATION OF HALOBACTERIUM SPECIES ISOLATED FROM LOCAL HIGH SALIENT DESERTIFICATION SOILS
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ABSTRACT Fifty extremely halophilic bacteria were isolated from local high salient soils named Al-Massab Al-Aam in south of iraq and were identified by using numerical taxonomy. Fourty strains were belong to the genus Halobacterium which included Hb. halobium (10%). Hb. salinarium (12.5%), Hb.cutirubrum (17.5%), Hb-saccharovorum (12.5%), Hb. valismortis (10%) and Hb. volcanii (37.5%). Growth curves were determined. Generation time (hr) in complex media and logarithmic phase were measured and found to be 10.37±0.59 for Hb. salinarium. 6.49 ± 0.24 for Hb.cutirubrum. 6.70±0.48 for Hb-valismonis, and 11.24 ± 0.96 for Hb. volcanii

Publication Date
Tue Nov 07 1989
Journal Name
Proc. 5th Sci.conf./src
INACTIVATION OF B*- LACTAM ANTIBIOTICS AGAINST E. COLI BY VAMIN NUTRITIONAL SUPPLEMENTION
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ABSTRACT Possible interference of vamin nutritional solution with the activity of several B-lactam antibiotics against E.coli was evaluated in vitro.In Minimal basal salts-glucose medium rapid growth inhibition of sensitive E. coli was induced by 4 µg/ml of ampicillin / cloxaillin, 8 µg/ml of ampicillin, 6 µg/ml of carbencillin, hostacillin, and cephalotin, and by 32 µg/ml of penicillin G and cloxacillin. Significant inactivation of up to 32 µg/ml of carbencillin, cephalotin, penicillin G, and hostacillin was induced by addition of 1:20 v/v vamin. This inactivation was due to the presence of specific amino acids in the mixture. Deletions of amino acids revealed that valine, leucine, isoleucine, tyrosine, tryptophan, phenylalanine, cys

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Publication Date
Wed Jan 01 2014
Journal Name
Our Dermatology Online
Treatment of active acne vulgaris by chemical peeling using 88% lactic acid
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KE Sharquie, AA Noaimi, EA Al-Janabi, Our Dermatology Online, 2014 - Cited by 11

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Publication Date
Thu Dec 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
FLUID CATALYTIC CRACKING OF PETROLEUM FRACTION (VACUUM GAS OIL) TO PRODUCE GASOLINE
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In this work, fluid catalytic cracking of vacuum gas oil to produce gasoline over prepared faujasite type Y zeolite was investigated using experimental laboratory plant scale of fluidized bed reactor.
The catalytic activity of prepared faujasite type NaY, NaNH4Y and NaHY zeolites was investigated. The cracking process was carried out in the temperature range 440 to 500 oC, weight hourly space velocity (WHSV) range 10 to 25 h-1 ,and atmospheric pressure . The catalytic activities of the prepared faujasite type NaY , NaNH4Y and NaHY zeolites were determined in terms of vacuum gas oil (VGO) conversion, and gasoline yield . The conversion at 500oC and WHSV10 hr-1 by using faujasite type NaY, NaNH4Y and NaHY zeolite were 50.2%, 64.1% and 6

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Publication Date
Mon Sep 09 2013
Journal Name
Plant Biology
Comparing simple root phenotyping methods on a core set of rice genotypes
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Abstract<p>Interest in belowground plant growth is increasing, especially in relation to arguments that shallow‐rooted cultivars are efficient at exploiting soil phosphorus while deep‐rooted ones will access water at depth. However, methods for assessing roots in large numbers of plants are diverse and direct comparisons of methods are rare. Three methods for measuring root growth traits were evaluated for utility in discriminating rice cultivars: soil‐filled rhizotrons, hydroponics and soil‐filled pots whose bottom was sealed with a non‐woven fabric (a potential method for assessing root penetration ability). A set of 38 rice genotypes including the Oryza<styled-content style="fixed-case">SNP</styled-content></p> ... Show More
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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Congenital Club Foot Treated By Of Ponseti Method : A Short-Term Results
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Background: Congenital club foot is a complex deformity of foot .It is a collection of different abnormalities, with different etiologies. Consequently, Severity varies with   difficulties in evaluating treatment strategies with outcome results. The treatment of congenital club foot remains controversial. Usually, the orthopedist's goal is to obtain anatomically and functionally normal feet in all patients.                                Objective: To asses short term follow up result of conservatively treated club feet in relation to the age

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