Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

This study evaluated the toxicity of ciprofloxacin to spleen and liver when used for the treatment of mice infected with S. typhi for seven days. The dose concentration used in these experiments was 100mg/kg. Mice were divided into two groups . The first group (negative control) was not given ciprofloxacin, but rather a sterile phosphate buffer solution (PBS) as an alternative. Ciprofloxacin was administered to the second group. After seven days , the animals were sacrificed and organs (liver and spleen) were collected . The histopathological examination showed normal hepatocytes in the liver  and normal structure of  spleen cells in animals of control group . However, the treated group showed dilated and congested blo

         In the present work, the magnetic dipole and electric quadrupole moments for some sodium isotopes have been calculated using the shell model, considering the effect of the two-body effective interactions and the single-particle potentials. These isotopes are; ²¹Na (3/2+), ²³Na (3/2+), ²⁵Na (5/2+), ²⁶Na (3+), ²⁷Na (5/2+), ²⁸Na (1+) and, ²⁹Na (3/2+). The one-body transition density matrix elements (OBDM) have been calculated using the (USDA, USDB, HBUMSD and W) two-body effective interactions carried out in the sd-shell model space. The sd shell model space consists of the active 2s_1/2, 1d_5/2,

In this study, Iraqi bentonite taken from Trefawi area/ Al-Anbar region province/ Iraq, was activated to enhance its rheological and filtration properties and increase its quality by decreasing the non-clay minerals (impurities), in order to be used in Iraqi oil companies instead of commercial bentonite. Bentonite was characterized by X-ray diffraction (XRD), X-ray fluorescence (XRF) and particle size distribution (PSD) before and after activation to show the effects on its mineral and chemical properties. The rheological properties of bentonite were enhanced by using different weights (0.4, 0.5, 0.6, 0.7 and 0.8 gm) of sodium carbonate (Na₂CO₃), whereas the filtration properties were enhanced by using different weights (0.5

Current research included preparation, characterization of some new chitosan- hydroxy benzaldehyde-Schiff bases with maleic anhydride. The present study aimed to the synthesis and characterization of novel chitosan Schiff base compounds using para- hydroxy benzaldeh and maleic anhydride. The  derivative of the  schiff-chitosan base, which is associated with different drugs, has been replaced with   different  amino  and  hydroxy  drugs.  The derivative is characterized by different analytical techniques. The results of FT-IR studies clearly indicate construction of the chief amine group in chitosan and the emergence of new bands that correspond to the association of maleic anhydride with the chitosan base. TGA, ¹

Background: CYP1A1 gene polymorphisms and tobacco smoking are among several risk factors for various types of cancers, but their influence on breast cancer remains controversial. We analyzed the possible association of CYP1A1 gene polymorphisms and tobacco smoking-related breast cancer in women from Iraq. Materials and methods: In this case-control study, gene polymorphism of CYP1A1 gene (CYP1A1m1, T6235C and CYP1A1m2, A4889G) of 199 histologically verified breast cancer patients' and 160 cancer-free control women's specimens were performed by using PCR-based restriction fragment length polymorphism. Results: Three genotype frequencies (TT, TC, and CC) of CYP1A1m1T/C appeared in 16.1, 29.6, and 54.3% of women with breast cancer, respectiv