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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
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Estimation of Some Genetic Parameters in Faba Beans (Vicia faba L.) Affected by Nitrous Acid Mutagen
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To estimate some of the genetic parameters and genotypic phenotypic coefficient of variation and to find the interaction between varieties and generations in the morphological traits and yield,yield components. Three varieties of Faba beans were treated by nitroso acid mutagen, field experiments were conducted during 2010-2013. The results showed that variances values were different among traits, and the values of genetic and phenotypic variance were greater than the environmental variance values for most of the traits. Heritability in the broad sense has reached the highest value in most of the studied traits for M1 and M2 generations. Heritability in the broad sense varied among the traits. Highest heritability in most of the traits in

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary antioxidants in relation to dental caries among a group of lead-acid batteries factory workers
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Background: Lead-acid battery workers are at higher risk for systemic diseases as well as oral diseases like dental caries. The aim of this study was to assess selected salivary antioxidants and their relation with dental caries among lead acid battery factory workers in comparison with non-exposed group. Materials and methods: The sample consisted of 35 subjects aged 35-45 year-old who worked in Babylon lead acid battery factory in Baghdad city and matching group that not exposed to lead were selected as a control. Dental caries severity was recorded by using DMFS index, stimulated salivary samples were collected and analyzed for the measurement of salivary antioxidants (uric acid, total protein, catalase and glutathione peroxidase enzymes

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Publication Date
Sat Sep 30 2017
Journal Name
Pharmacy Practice
Physician-pharmacist agreement about off-label use of medications in private clinical settings in Baghdad, Iraq
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Publication Date
Sun Jan 01 2023
Journal Name
Bionatura
Detection of lukf-pv gene in Staphylococcus aureus isolated from pregnant women with Urinary tract infection
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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Bridge Engineering
Torsional Analysis of Multicell Concrete Box Girders Strengthened with CFRP Using a Modified Softened Truss Model
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Geochemical Assessment of Some Trace Elements in Selected Locations at Thi-Qar Governorate Soil, Southeast Iraq
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     Trace elements (Co, Cr, Mn, Mo, Ni, Rb, Th, U, and V) in surface soil of Al-Aslah (NH1), Nasiriyah refinery (NH2), Gharraf (NH3), and Tall Al-Laham (NH4) at Thi-Qar governorate, southeast Iraq, were studied. The study aims to detect their distribution and pollution levels to reduce the subtracted from industrial sources and avoid using contaminated areas for agricultural purposes before the soil treatment process. Inductivity Coupled Plasma Mass Spectrometry (ICP-MS) technique was used to determine the concentrations of these elements, and the results showed that there is a high concentration of Cr, Ni, Mo, and Mn in the soil of the study area, which exceeded the international levels compared with other elements (Co, Th, U, and

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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Association of Admission Serum Resistin Level with Acute ST-Segment Elevation Myocardial Infarction in Iraqi Patients
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Human resistin is an adipokine, with a possible link to coronary heart disease.A few studies were done about resistin in acute phase of ST-segment elevation myocardial infarction (STEMI) especially in Iraqi patients. Accordingly we design a study to investigate the association between resistin concentration and acute phase of STEMI in Iraqi patients.

The present study was carried out at Al-Yarmouk Teaching Hospital from December 2011 until June 2012. Serum resistin levels were measured in 50 patients with acute STEMI (mean age: 58.16 ± 11.73 years) at the first 12 hours of admission and 34 normal controls (mean age: 53.98 ± 15.46 years) matched for age, sex and other risk factors.

 Resistin level in patients wi

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Heat Transfer Characteristics of a Fluid Flow in Multi Tube Heat Exchanger Fitted with Perforated Fins
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The heat transfer and flow resistance characteristics for air flow cross over circular finned tube heat exchanger has been studied numerically and experimentally. The purpose of the study was to improve the heat transfer characteristics of an annular finned-tube heat exchanger for better performance. The study has concentrated on the effect of the number of perforations and perforations shapes on the heat transfer and pressure drop across a staggered finned tube heat exchanger. The Numerical part of present study has been performed using ANSYS Fluent 14.5 using SST Turbulent model, while the experimental study consist from a test rig with different models of heat exchangers and all required measurement devices were build

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