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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
Sun Nov 23 2025
Journal Name
Iraqi Journal Of Biotechnology
DETECTION OF GENE EXPRESSION OF SERINE PALMITOYLTRANSFERASE (SPT2) IN MOUSE CELL LINE RAW264.7 INFECTED WITH LEISHMANIA MEXICANA AMASTIGOTES
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Leishmania species are the causative agent of a tropical disease known as leishmaniasis. Previous studies on the old world species Leishmania major, showed that the amastigotes form which resides inside the macrophage of the vertebrate host, utilize host’s sphingolipids for survival and proliferation. In this study, gene expression of serine palmitoyltransferase (SPT) subunit two (MmLCB2) of the mouse macrophage cell line (RAW264.7), which is the first enzyme in the de novo sphingolipid biosynthesis, was detected in both infected and non-infected macrophages. This was detected under condition where available sphingolipid was reduced, with the new world species Leishmania mexicana. Results of qPCR analysis showed that there was no differen

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Publication Date
Fri Mar 10 2023
Journal Name
Aspac J. Mol. Biol. Biotechnol
Influence of IL-28B serum level and gene polymorphism in a sample of Iraqi patients with ankylosing spondylitis
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Ankylosing spondylitis (AS) represents one kind of advanced arthritis formed via inflammatory stimuli long-term in the spin‘s joints. Interleukin (IL)-29 (interferon- lambda1(IFN- λ1)), interleukin (IL)-28A (interferon- lambda 2 (IFN- λ2)) and interleukin (IL)-28B (interferon- lambda 3(IFN-λ3)) are three interferon lambda (IFN- λs) molecules that have recently been identified as new members of the IFN family. IL-28B expression in ankylosing spondylitis (AS) is not well understood. 150 male healthy controls ((HC) and 160 males with AS as patients group participated in this study. Serum level and gene polymorphism were assessed using an enzyme-linked immunosorbent assay and Sanger sequencing for IL-28B, respectively. The results showed

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Publication Date
Wed Oct 05 2022
Journal Name
Heat Transfer
Numerical investigation of natural convection in a square enclosure partially filled with horizontal layers of a porous medium
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Abstract<p>Two‐dimensional buoyancy‐induced flow and heat transfer inside a square enclosure partially occupied by copper metallic foam subjected to a symmetric side cooling and constant heat flux bottom heating was tested numerically. Finite Element Method was employed to solve the governing partial differential equations of the flow field and the Local Thermal Equilibrium model was used for the energy equation. The system boundaries were defined as lower heated wall by constant heat flux, cooled lateral walls, and insulated top wall. The three parameters elected to conduct the study are heater length (7 ≤ <italic>ζ</italic> ≤ 20 cm), constant heat flux (150 ≤ <italic>q<</italic></p> ... Show More
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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Study of the Toxic effect of new Cadmium ( II) complex [ CdL2]. 1/2H2O on GPT and ALP activity in some organs of female mice comparable with anitumor drug Cyclophosphamide (CP)
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Cadmium has been known to be harmful to human healthy , manily Via contaminated drinking water , food supplies , tobacco and industrial pollutant . The aim of this study was to determine the toxicity of new Cadmium (II) complex ( Bis[ 5- ( P- nitrophenyl ) – ? 4 – Phenyl- 1,2,4- triazole -3- dithiocarbamatohydrazide] cadmium (II) Hydra ( 0.5) and compare it with anticancer drug cyclophosphamide ( CP) in female albino mice . This complex causes to several alterations in Enzymatic activity of Glutamate Pyruvate Transaminase (GPT) and Alkaline Phosphatase (ALP ) in three organs after the treatment of mice with different doses of a new cadmium (II) complex ( 0.09 / 0.25ml , 0.18/ 0.5ml and 0.25mg /0.7 ml /30 gm of mous

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Automated breast ultrasound: A comparison study with handheld ultrasound in detection and characterization of lesions in mammographically dense breast
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Background: Although mammography is a powerful screening tool in detection of early breast cancer, it is imperfect, particularly for women with dense breast, which have a higher risk to develop cancer and decrease the sensitivity of mammogram, Automated breast ultrasound is a recently introduced ultrasonography technique, developed with the purpose to standardize breast ultrasonography and overcome some limitations of handheld ultrasound, this study aims to evaluate the diagnostic efficacy of Automated breast ultrasound and compare it with handheld ultrasound in the detection and characterization of breast lesions in women with dense breasts. Objectives: To evaluate the diagnostic efficacy of Automated breast ultrasound and compare

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Publication Date
Thu Dec 31 2015
Journal Name
Wuhan University Journal Of Natural Sciences
Prolactin is a Novel Biochemical Marker in Sera of Iraqi Type-2 Diabetic Women With Metabolic Syndrome in Baghdad.
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Abstract Metabolic syndrome (MS) is a group of clinical and biological abnormalities included risk of insulin resistance , disorders in glucose metabolism , abdominal obesity and abnormal lipid profile these features confer a greater risk of cardiovascular diseases . Anyway, the co-occurrence of diabetes mellitus and metabolic syndrome potentiates the cardiovascular risk associated with each of the two conditions. The present study aimed to determine a relationship between prolactin level in type -2- diabetic Iraqi women and metabolic syndrome, as well to find a relationship between prolactin level and other studied biochemical markers. seventy menopausal diabetic women with metabolic syndrome with age in range (45-50) years were enrolled i

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Elevation in surface temperature of root canals obturated with different thermoplasticized gutta-percha obturation techniques-an in vitro study
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Background: Many studies have been conducted to evaluate the effect of using a hot material in the root canal and its potential for causing damage to the tooth supporting structure. Materials and methods: thirty permanent premolars were obturated with thermoplasticized Gutta-Percha using three different obturation techniques: soft core, Thermafil, and obtura to evaluate the rise in temperature on the root surface using a multipurpose digital thermometer. Results: temperature increases was significantly greater for Obtura versus Soft core (p<0.003), not significant for Thermafil versus Soft core (p<0.087), and Thermafil versus Obtura (p<0.125). Conclusions: temperatures rise on the root surface were below the critical level and, therefore, s

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Publication Date
Thu Dec 01 2022
Journal Name
Archives Of Razi Institute
Assessment of Interleukin-13(rs20541) Genomic Polymorphism in Patients with Acute Respiratory Distress Syndrome in Relation to COVID19 Infection
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Elevated Interleukin-13 (IL-13) may play an important role in the pathophysiology of COVID-19, yet, the attenuated response did not notice across all severe cases. Susceptibility to asthma in specific populations is associated with several SNPs of multifunctional cytokines, such as IL-13, IL-31 and IL-33. This prospective case-control study is designed to investigate the extent of genetic susceptibility in subsets of Iraqi patients with COVID-19 by targeting the variants of interleukin IL-13rs20541 polymorphism in relation to disease susceptibility and severity of clinical presentation. One hundred samples were obtained from the throat, nasopharyngeal and nasal swabs enrolled in this study. Eighty samples of the throat, nasopharyngeal and

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Scopus (2)
Scopus
Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Automated breast ultrasound: A comparison study with handheld ultrasound in detection and characterization of lesions in mammographically dense breast
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Background: Although mammography is a powerful screening tool in detection of early breast cancer, it is imperfect, particularly for women with dense breast, which have a higher risk to develop cancer and decrease the sensitivity of mammogram, Automated breast ultrasound is a recently introduced ultrasonography technique, developed with the purpose to standardize breast ultrasonography and overcome some limitations of handheld ultrasound, this study aims to evaluate the diagnostic efficacy of Automated breast ultrasound and compare it with handheld ultrasound in the detection and characterization of breast lesions in women with dense breasts.

Objectives:<

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Clinical And Diagnostic Pathology
Evaluation of transferrin saturation and serum ferritin in assessing body iron status in patients with end stage renal disease
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The study aimed to evaluate the benefits of transferrin saturation percentage (TSAT) and serum ferritin in assessing body iron status, which can influence erythropoietin treatment in patients with ESRD. Forty end-stage renal disease patients on regular hemodialysis participated in this study. Clinical data were obtained. Serum iron, total iron binding capacity, transferrin saturation, ferritin, albumin, creatinine, and C-reactive protein were investigated. Thirty healthy people were enrolled as a control group. ESRD patients had a mean age of 45.1±13.9 years, with 60% being males. They exhibited significantly lower hematocrit (25.3±6.5%), and higher platelet (285.7±148.1x10^9/L) and WBC (9.4±3.1x10^9/L) counts compared to healthy contro

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