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Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)

The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high amounts of money. The research aims to develop a proposed program to audit the activity of research and exploration for natural resources and evaluating them according to the financial reporting standard No. (6) and to show the impact of the application of this standard on the data of the sample company to determine any of the exploration and evaluation expenditure that must be recognized as an asset and which should be recognized as an expense as well as the extent of the disclosure of financial statements based on the international standard No. (6) for research and exploration expenses for the purpose of knowing the financial position of the company.

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Estimation of Immune Response in Rabbits Infected with Attenuated Entamoeba histolytica by Gamma Radation

Out of 1279 stool sample only 245 were found to be infected with E.histolytica with total percentage 19% . Diagnostic study for E.histolytica by using techlab Eliza test showed that the non-pathogen E.dispar was significantly higher (78.9%) than E.histolytica (22%).We test the effect of the attenuated E. histolytica by gamma Radiation on the mortality rate in laboratory animals infected with E. histolytica by using increasing doses of radation (5,10,15,20and 25) Rad., the results showed that the percentage of mortality decrease when increase the dose of attenuated E.histolytica cyst in comparison with positive control group (non – attenuated group) it reached (100% ,66.7%, 33.3% 0% and 0%)respectively. Also we found that gamma radiatio

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Peristaltic Transport of a Viscoelastic Fluid with Fractional Maxwell Model in an Inclined Channel

This paper is devoted to the study of the peristaltic transport of viscoelastic non-Newtonian fluids with fractional Maxwell model in an inclined channel. Approximate analytical solutions have been constructed using Adomain decomposition method under the assumption of long wave boundary layer type approximation and low Reynolds number. The effect of each of relaxation time, fractional parameters, Reynolds number, Froude number, inclination of channel and amplitude on the pressure difference, friction force and stream function along one wavelength are received and analyzed.

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Demonstration of Net Solar Radiation Geographical Behavior Revers Correlation with Relative Humidity in Iraq

      It is common that extraterrestrial solar radiation Ra value lessen due to the interaction with atmosphere components to result a net solar radiation Rn value about one third of Ra for most measurements on earth. Net solar radiation had major impact on air temperature (To) value statement. So, its estimation is crucial for analyzing the interaction of (atmosphere-vegetation-soil).

Many methodologies available for this aim directly (with radiometer) or indirectly (with air temperature-based formula or soil plus air temperatures-based formula). The peak influences of global warming phenomenon were in eighties decade of the last century, yielding Iraq Rn rates to get cl

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Dysregulation of Micro RNA-155 as a Biomarker in Iraqi Patients with Prostate Cancer

Chronic inflammation can induce proliferative events and posttranslational DNA modifications in prostate tissues through oxidative stress. The miR-155 expression is abnormally increased in tumors. Therefore, this study aims to explore the clinical significance of serum TNF-α and IL-1α as well as miR-155 expression in prostate cancer (PC) patients.

A total of 50 blood samples from patients diagnosed with prostate cancer were collected from the Oncology Department, Baghdad Teaching Hospital, along with samples from 50 healthy volunteers. Serum TNF-α and IL-1α levels in Iraqi males with prostate cancer were estimated by using enzyme-linked immunosorbent

assay (ELISA). The total RNA was extracted from all subjects and con

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Measuring of C-reactive protein titer in patients with acute hepatitis-C Virus infection

Objective(s): To measure serum C-reactive protein (CRP) titer as a predictive diagnosis of acute hepatitis C virus (HCV)
infection.
Methodology: Two hundred and ten patients with acute HCV infection and 234 apparently healthy individuals as
control group were enrolled in this study in Baghdad medical city (Teaching Laboratories). The patents include
74(35.2%) females and 136 (64.8%) males with mean age (27±16.5) years. The control group includes 114 (48.7%)
females and 120 (51.3%) males with mean age (26±5.8) years. Blood samples were collected from out patients from
Alfadul in Baghdad city. Sera were separated and stored at 20 0
C. The diagnosis of acute HCV infection was based on
detection of HC Ag and anti- H

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Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
In vitro assessment of bracket adhesion post enamel conditioning with a novel etchant paste

Background: 37% phosphoric acid (PA) is the traditional enamel etching technique prior to bracket ‎adhesion, yet it has been implicated in numerous enamel injuries. The purpose of the current study was to create a calcium phosphate (CaP) etching paste in a ‎‎simplified capsule ‎formula that can underpin clinically ‎adequate bracket bond strength ‎without jeopardizing the ‎integrity of enamel upon ‎the debracketing procedure. Materials and Methods: micro-sized hydroxyapatite (HA) powder was mixed with 40% PA solution to prepare ‎experimental acidic CaP paste. Sixty human premolars were ‎assigned into two groups of 30 each. ‎Enamel conditioning was accomplished using 37% PA-gel‎ for control group and CaP paste for e

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Validity of serum Toll-like receptor-2 (TLR-2) in women with breast tumor

Background: Toll-like receptor -2 (TLR-2)play important roles in tumor biology; by activation and promotion of tumor cell proliferation, resistance to apoptosis andalso, enhancement of tumor cell invasion and metastasis by regulating metalloproteinase and integrin’s.As toll-like receptors are widely expressed on tumor cells and participatein the initiation and progression of cancer, they may thus serve an important target and have an effective perspective on breast cancer treatment.
Objectives:The aims of the present study was to determine the levels of TLR-2 in the sera of healthy people and patients with benign and malignant breast tumors and also to investigate the validity of using TLR-2 as specific diagnostic markers of breast

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Publication Date
Wed Jan 02 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Irrigtion of Gallbladder bed with bupivacaine for post- operative pain relief in laparoscopic cholecystectomy.

Background: Although pain after laparoscopic cholecystectomy is less intense than after open Cholecystectomy, some patients still experience considerable discomfort, and use of local anaesthetics irrigation is controversial.

Objectives :to evaluate the effect of intraperitoneal and port site instillation of local anaesthetics on pain relief in the first 6 hours postoperatively.

Patient and Method: Forty patients underwent elective laparoscopic cholecystectomy were included in this study and sample was divided into two equal groups. Group A received 20 ml of 0.9% normal saline instilled in the gallbladder bed, while group B received 20 ml of 0.25% bupivacaine instilled in

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
The effect of the Coefficient Function on the Solution Behavior for the Second-Order Complex Differential Equation

The purpose of this research paper is to present the second-order homogeneous complex differential equation   , where   , which is defined on the certain complex domain depends on solution behavior. In order to demonstrate  the relationship between the solution of the second-order of the complex differential equation and its coefficient of function, by studying the solution in certain cases: a meromorphic function, a coefficient of function, and if the solution is considered to be a transformation with another complex solution. In addition, the solution has been provided as a power series with some  applications.

 

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
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