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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 May 07 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF MINERAL AND MICROBIAL CONTAMINATION IN CEREAL AND IT,S PRODUCTS: DETECTION OF MINERAL AND MICROBIAL CONTAMINATION IN CEREAL AND IT,S PRODUCTS
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The results shows existence of metals such as copper, iron, Cadmium, lead and zinc in most of examined samples , the highest concentration are up to (2.26, 40.82, 282.5, 31.02, 19.26, 4.34) Part per million) ppm) in pasta hot (Zer brand), Indomie with chicken, granule (Zer brand), brand (Zer brand), and rice (mahmood brand) respectively, with presence nickel in spaghetti( Zer brand), granule, Zer brand with concentration reached to 4.34 ppm and 1.06 ppm respectively.
The results of cereals group and its products show that two kinds of fungi, Aspergillus spp. and Penicillin spp. were found in rice (Mahmood brand) with numbers got to 1.5×103 Colony Forming Unit/ gram (c.f.u./g),while Bacillus cereus and Staphylococcus aureus were isola

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Sun Jun 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Hydrodynamics, Mass and Heat Transfer in Reactive Distillation
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      The ethyl acetate synthesis via heterogeneous reactive distillation is studied experimentally using ethanol and acetic acid. Three types of cation exchanging resins were used as catalysts: Zerolit 225, Zerolit 226 and Ambylite 400. Experiments were carried out in two units of the same dimensions. Each unit consisted of three sections: rectifying, reactive and stripping sections of heights (60+25+20) cm respectively and 2.5cm column diameter. The first unit (column-A-) was a fractionation type and the second unit (column-B-) was packed column. The packing type was hollow glass cylinders with 10 mm height, and 4, 5 mm inner and outer diameter respectively.

      The experiment

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
An investigation into the performance of counter rotating floating ring journal under different working conditions
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The steady state performance of the counter rotating floating ring Journal bearing is analyzed with isothermal finite bearing theory. The effect of different parameters affecting the performance of the bearing (namely speed ratio, clearance ratio and radii ratio), have been investigated. The load carrying capacity of the bearing increasing with decreasing the radii ratio (R2/R1) of the ring and clearance ratio (c1/c2), in the other hand, the coefficient of friction increases with increasing the clearance and radii ratios, while decreases with incre4asing the bearing to journal speed ratio (γ). It is shown during this work that different operating conditions are greatly enhanced the performance

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between the prices of wheat and rice importer in Iraq and crude oil prices and the exchange rate using the ARDL model
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Since the beginning of 21st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The socio-psychological implications on the investigators of police directorate in Hebron district
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The present study aims to identify the socio-psychological implications that police investigators experience regarding the variable of gender, age, place of residence, qualification, military rank, and work experience. The study included 6 individuals who were working in investigation department in Hebron district as a sample. The results demonstrated that the targeted sample had a dump attitude toward the socio-psychological implications. The psychological implications reflected 2.8739, the social side represents 3.2956.

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Publication Date
Sun Nov 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Marginal leakage of amalgam and modern composite materials related to restorative techniques in class II cavity (Comparative study)
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Background: Restoration of the gingival margin of Class II cavities with composite resin continues to be problematic, especially where no enamel exists for bonding to the gingival margin. The aim of study is to evaluate the marginal leakage at enamel and cementum margin of class II MOD cavities using amalgam restoration and modern composite restorations Filtek™ P90, Filtek™ Z250 XT (Nano Hybrid Universal Restorative) and SDR bulk fill with different restoratives techniques. Materials and method: Eighty sound maxillary first premolar teeth were collected and divided into two main groups, enamel group and cementum group (40 teeth) for each group. The enamel group was prepared with standardized Class II MOD cavity with gingival margin (1 m

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
The relationship between the economic structure and the development of the spatial structure Abu Ghraib District
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The phenomenon of spatial variation in the economic, social and urban development levels is considered prevalent in most of the economic and social systems,this relates to the concentration of most of those activities in certain regions and because of their rarity in other regions , that led to the emergence of the problem of the sharp contrast between the most developed areas and least developed areas within the same region or within the regions of the same country,
Reduction of this variables , in addition to the development of areas through following up and relying on an effective regional development enabling to reduce unemployment as well as to stop the migration of the unplanned for population,
And the ideal use of available

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Publication Date
Wed Mar 01 2023
Journal Name
International Journal Bioautomation
Photobiomodulation Effect of 850 nm Near-infrared Diode Laser on the Release of M1-related Cytokines Inmonocytic THP-1 Cells
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Photobiomodulation (PBM) is a form of the use of visible red and Near-infrared (NIR) light at low power, where a laser light photon is absorbed at the electronic level, without heat production. PBM can be applied in wide range of treatment to help the wound, inflammation, edema, and pain reduction. However, there is a lack of scientific documentation regarding its actual effects. Objectives: This study assesses the impact of PBM on the release of M1-related cytokine in monocyte cells with particular emphasis on interleukin-1β (IL-1β) and Tumour Necrosis Factor α (TNF-α). Methods: Tamm-Horsfall Protein 1 (THP-1) macrophages M1 cells have been exposed to the light from the diode laser of 850nmat different doses (0, 0.6, 1.2 and 3.

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

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