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Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values ​​ Do not reflect current market indicators.

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Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Curcumin at Various Doses on the Pharmacokinetic Profile of Tacrolimus in Healthy Rabbits
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The purpose of present study is to evaluate the effect of co-administration of curcumin (CUR) at various doses on the pharmacokinetic (PK) profile of tacrolimus (TAC), a CYP 3A4 substrate in healthy male rabbits. Healthy male rabbits (n=18) were employed in an in vivo, parallel-randomized study. Three groups of rabbits were selected and separated: The rabbits in the first group (control group) received 1 mg/kg TAC orally. Blood samples (1.5-2 mL) were drawn from rabbits' ear marginal veins at the following time frames:  15.0, 30.0, 45.0, 60.0, 90.0, 120.0, 150.0, 180.0 and 300 minutes after TAC administration post dosing and analyzed by using a TAC chemiluminescent enzyme immunoassay (CLIA) detection kit. In the second and third gro

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
The effective of partial replacement of barium by yttrium on HgBa2-xYxCa2Cu3O8+δ superconducting compound
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Publication Date
Sun May 01 2022
Journal Name
Civil Engineering Journal
Phases of Urban Development Impact on the Assessment of Thermal Comfort: A Comparative Environmental Study
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Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Study of the effect of some pregnancy parameters on Malon dialdehyde concentration in pregnant women
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The present study aimed to evaluate the concentration of Malon dialdehyde (MDA) in pregnant women during different stages of pregnancy (stage of pregnancy, abortion, contraceptives and parity number).The study included (120) blood samples from normal pregnant women in age of the procreating were subdivided into three trimesters of pregnancy (40/group), and (40) samples from non-pregnant women as a control group. The results showed a significant increase in MDA in three stages of pregnancy compared with the control group. The concentration of MDA increased significantly in pregnant women with multipregnancy when compared with pregnant women for the first time, and in pregnant women whom was using contraceptions compared with p

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemistry And Cell Biology
EFFECT OF ADDED ALGAE POWDER (ASCOMAX) TO THE DIET ON SOME PRODUCTION TRAITS OF BROILERS
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The study was conducted in the poultry field, College of Agriculture, Al-Muthanna University from 1/3/2018 to 6/4/2018 to determine the effect of commercial Ascomax powder produced from seaweed (Ascophyllum nodocum) on some productive performance of broilers. A total of 400, one day, Ross 308 broiler chicks were used for 35 days. The chicks were randomly distributed to 4 treatments, four replicates per treatment (25 chick / replicate). The treatments were as follows: T1: (control treatment), while T2, T3 and T4 added diet by Ascomax powder by 1, 1.5 and 2 g per 1 kg of the basal diet, respectively. The results of the study showed a significant superiority (P <0.05) for the added Ascomax powder treatments compared to the treatment of control

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Scopus
Publication Date
Sun Mar 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology,
Effect of algal extracts on the growth of tow bacterial types isloated from pollutants discharge
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Effect of Chlorococcum humicola alcoholic algae extract was studied on the growth of, Pseudomonas aeruginosa, and Klebsiella pneumonia, which were isolated from contaminated water. The extract of Ch. humicola showed a high efficiency in reducing the numbers of the two types of bacteria. . The removal rate of K. pneumonia were 0.0, 48.4 and 57.0, The removal rate of P. aeruginosa were 63.1, 79.8 and 82.9% after24,48, 72 h respectively. The results improved that the K. pneumonia is more sensitive than P. aeruginosa for algae extract concentrations used in study ,and the beast effective time is 24h for the two bacterial species The aim of the study was to eliminate microorganisms using the Alcoholic algae extract. Especially P. aeruginosa and

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study of some effective factors on the production of garamicidin from locally isolated Bacillus brevis
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The optimum cultural conditions for garamicidin production by local isolate B.brevis were studied.Best result was obtained when the isolate B.brevis was grown on media composed of 1%glucose as carbon source,1% ammonium chloride as a nitrogen source ,0.5% Dipotassium hydrogen orthophosphate as a phosphate source and after 48 hours of incubation at 30C .Garamicidin has been extracted and purified through acid precipition and then extracted by organic solvent (ether& acetone ).Using HPLC the garamicidin antibiotic showed three types A,B and C garamicidin .

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Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Audit Committees on Corporate Governance Effectiveness of Iraqi Special Banks (Filed Study)
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Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Feed Concentration on the Production of Pregelatinized Starch in a Double Drum Dryer
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Double drum dryer is operated for producing pregelatinized maize starches using feed starch slurries of different
solids(7, 10 and13 g/100 g )content . Steam pressure (2,3,and 4 bar), the level of pool between the drums (4,7,and 10
cm) , and speed of drums rotation (3,4,and 6 rpm) are varied together with the feed solids content in a practical range of
values. The response of the dryer is registered by measuring several output variables, i.e. external drum temperature,
product moisture content, mass flow rate.

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Publication Date
Sat Aug 01 2015
Journal Name
International Journal Of Research In Science And Technology
EFFECT OF ESSENTIAL OIL EXTRACTED FROM THE YELLOW PEEL OF CITIRUS AURANTIUM ON SOME FUNGI
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This study was aimed to investigate the effect of essential oil extracted from the yellow peels of Citrus aurantium on the growth of four species of fungi: Penicillium expansum, Penicillium oxalicum, Fusarium oxysporum and Fusarium proliferatum and effect of one fungicide: Aliette (fosetyl-aluminum) against these fungi. The results showed that the essential oil of C. aurantium inhibited the radial growth of P. oxalicum at concentration 4.5% while P. expansum and F. oxysporum at concentrations 5% and F. proliferatum at concentrations 5.5% additionally the one fungicide tested showed inhibitory effect on radial growth of these fungi. So that there is a negative relationship between the increasing of concentration and radial growth of fungi.