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Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه
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        Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu

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Publication Date
Sat Sep 28 2024
Journal Name
Journal Of The Pakistan Medical Association
Investigating the correlation of the second derivative of digital pulse wave (DPW) with QT variability index in women
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Objective: To determine the correlation between the second derivative of digital pulse wave and the QT variability index. Method: The cross-sectional study was conducted from October 2021 to May 2022 at the Department of Physiology, College of Medicine, University of Mustansiriyah, Baghdad, Iraq, and comprised healthy women. Samples were raised by simple random technique. Digital pulse waves were captured using a fingertip pulse wave transducer. Lab Chart Pro version 7.2 was used to automatically detect and quantify the amplitude of A, B, C, D and E waves expressed by the second derivative. QT interval of each beat was recorded by electrocardiogram, and was calculated automatically via Lab chart Pro version 7.2 without averaging. D

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
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Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Building Engineering
The influence of earthquake characteristics on the seismic performance of reinforced concrete buildings in Australia with varying heights
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In Australia, most of the existing buildings were designed before the release of the Australian standard for earthquake actions in 2007. Therefore, many existing buildings in Australia lack adequate seismic design, and their seismic performance must be assessed. The recent earthquake that struck Mansfield, Victoria near Melbourne elevated the need to produce fragility curves for existing reinforced concrete (RC) buildings in Australia. Fragility curves are frequently utilized to assess buildings’ seismic performance and it is defined as the demand probability surpassing capacity at a given intensity level. Numerous factors can influence the results of the fragility assessment of RC buildings. Among the most important factors that can affe

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Safety Profile of Single Daily Dose of Aminoglycosides in Comparison with Multiple Daily Dose
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To overcome  the  problems  which  associated  with  the standard  multiple  daily  doses (MDD)

of aminoglycosides (AGs) like high incidence of toxicity(nephrotoxicity, ototoxicity)(5-25%) and high cost, an alternative approach was developed which was single daily dose (SDD).This new regimen was designed to maximize bacterial killing by optimizing the peak concentration/minimum inhibitory concentration(MIC)ratio and to reduce the potential for toxicity. The study includes 75 patients selected randomly, 50 of them received SDD regimen of age range of 17-79 years and the remaining received MDD regimen of age range of 13-71 years. The study was designed to evaluate the safety of SDD regim

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Publication Date
Sun Aug 22 2021
Journal Name
Biochemical & Cellular Archives
THE EFFICIENCY OF NERIUM OLEANDER PLANT IN PHYTOREMEDIATION OF SOILS CONTAMINATED WITH LEAD AND CADMIUM
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Publication Date
Sat Feb 14 2009
Journal Name
Anbar Journal Of Agricultural Sciences 7 (1)‏
Effect of foliar sprays with Copper and Zinc in the vegetative characters of citrus rootstocks‏
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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Advanced Research
Evaluation of anti-Helicobacter pylori IgG level in the serum of patients with Rheumatoid arthritis
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Rheumatoid arthritis is an inflammatory chronic disease with an autoimmune pathogenesis. To determine the role of Helicobacter pylori as a trigger agent, twenty five patients with rheumatoid arthritis of ages (15-47) years have been investigated and compared with twenty healthy individuals. All the studied groups were carried out to measure the rheumatoid arthritis (RA) IgM, anti-CCP antibody IgG and IgA by ELISA test and by measured anti-IgG antibody level of H. pylori by using ELISA and IFAT techniques. The present study showed significant differences (P< 0.05) of anti-H. Pylori in sera of RA patients than control group, this lead to suggest that H. pylori had a role in pathogenesis of RA.

Publication Date
Sun Sep 26 2021
Journal Name
Modern Sport
The effect of special exercises in developing the strength endurance of the arms of the national team players with the goal ball for the blind
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The importance of the research lies in preparing an experimental curriculum according to a scientific method that will contribute to the development of the special strength(endurance the strength of arms) in order to contribute to the attempt to develop the basic skills of the national team players ‏with the goal ball for the blind ‏As for the research problem, it lies in the weakness of the strength endurance of the national team players with the goal ball for the blind, as the research problem is clearly evident in the last minutes of the match, as well as the former studies in the field of goal ball game for the blind at the country level ‏The research aims to prepare special exercises for endurance of strength as well as t

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Level of Aligning Scientific Research in Omani Universities with the Era of the Fourth Industrial Revolution in the Light of Oman’s 2040 vision and the Ways of its Development
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The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

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Publication Date
Fri Mar 11 2016
Journal Name
International Journal Of Applied Linguistics And English Literature
The Illusion of Untranslatability: A Theoretical Perspective with Reference to the Translation of Culture-Bound Euphemistic Expressions in the Qur'an
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The present study investigates the notion of untranslatability where the concept of equivalence is reconsidered since the misconceptions, related to the said concept, inevitably lead to the emergence of untranslatability. Identifying equivalence as relative, approximate and necessary identity makes the notion of untranslatability a mere theorization. The objectives of the present study are (1) to investigate the notion of untranslatability in terms of the misconceptions associated with the concept of equivalence (2) to examine the possibility of translatability from Arabic into English focusing on culture-bound euphemistic expressions in the Quran as an area of challenge in translation. Data on the translation of culture-bound euphemistic e

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