The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This study was conducted to know the effect of some phenotype characteristics of corn plant on infection by (CSB), using 13 genotypes of corn plant, planting during autumn season 1997 and 1998. The result revealed that the mean of plant height (with male flowering) was (183-219) cm, the mean of leaf No./ plant in all genotypes was (16-18) leaf but the leaf area of plant was (4350-6249) cm2, there were significant differences of phenotype characteristics between genotypes ,the percentage of infection by (CSB) was (5.9-35.9),% the result showed that the phenotype characteristics had non effect on the infection percentage by (CSB) and the correlation coefficient was not significant.

Background: Lateral cephalometric radiography is commonly used as a standard tool in orthodontic assessment and treatment planning. This study aimed to determine the tongue and surrounding space area in a sample of Iraqi adults with class I dental and skeletal pattern. Materials and methods: The study included thirty healthy subjects (15 males and 15 females) with an age ranged between 23-34 years and class I dental and skeletal pattern with no history of any sleep related disorders. The assessed cephalometric measurement included length and height of the tongue and position of hyoid bone from cervical line. Descriptive statistics were obtained for the data. Genders difference was evaluated by independent sample t-test. Results: There wer

Background: While warfarin and direct oral anticoagulants (DOACs) are used to manage thromboembolic events, they possess several features that impact adherence. Objective: To assess medication adherence and self-efficacy in patients receiving warfarin or DOAC treatment. Methods: A cross-sectional study was performed at Ibn Al-Bitar Hospital in Baghdad from December 2022 to May 2023 on patients receiving either warfarin or DOACs. The Arabic version of the Adherence to Refills and Medications Scale (ARMS) questionnaire and the Self-Efficacy for Managing Chronic Disease 6-Item Scale (SES6C) questionnaire were used to assess adherence and self-efficacy. Results: 181 patients were enrolled in the study, of whom 56.9% received warfarin an

Objective: the aim of this study is to determine the level of students' knowledge about the environmental health.
Methodology: The cross-sectional study was conducted at the College of Health and Medical Technology in Baghdad
city during the period from 1st march till 1st of July 2012. Data was collected by self-recording of a previously designed
questionnaire to obtain socio-demographic information such as (age, gender, department, year of grade).
Results: The highest rate of students were in the 2nd year followed by the 3rd year, highest rate of students had low
level of knowledge followed by intermediate level of knowledge, while lowest rate of students on had high level of
knowledge .Females had higher level of know

Although many technological improvements are occurring in power production worldwide, power plants in third world countries are still using old technologies that are causing thermal pollution to the water bodies. Power facilities that dump hot water into water bodies are damaging aquatic life. In the study, the impact of the Al Dora thermal power plant on a nearby stretch of Tigris River in Baghdad city was assessed by measuring the temperature of the disposed of hot water in various cross-sections of the selected stretch of Tigris River, including measuring the thermal mixing length. The measurements were conducted in winter, spring, and summer. For field measurements, it was found that the impact of recovery distances

The study aims to select suitable ornamental plant species that can survive relatively with high concentrations of acetaminophen and methylparaben in constructed wetlands. Alternanthera spp, Asparagus aethiopicus and Chlorophytum comosum are examined to withstand three initial concentrations, 20, 100 and 200 mg/L of acetaminophen and methylparaben. A total of 21 plastic pails with each 3 L capacity consisting of nine pails are used for each pharmaceutical and personal care products (PPCPs) compounds (acetaminophen and methylparaben) for three ornamental plants (Alternanthera spp, Asparagus aethiopicus and Chlorophytum comosum), with three pails as plant controls. The results reveales

Introduction: A Pap test can detect pre-cancerous and cancerous cells in the vagina and uterine cervix. Cervical cancer is the easiest gynecologic cancer to be prevented and diagnosed using regular screening tests and follow-up. This study aimed to estimate the cytological changes and the precancerous lesions using Pap smear test and visual inspection of the cervices of Iraqi women, and also to determine the possible relationship of this cancer with patients’ demographic characteristics. Methods: The study included 140 women aged (18-67) years old referred to the National Cancer Research Center (NCRC), Baghdad, Iraq, during the period 2011-2016. Both visual inspections of the uterine cervix and Papanicolaou smear screening were performed

Background: Occupational exposure to hazardous drugs occurs in all aspects of anticancer drug handling. Proper recommendations and guidelines should be applied to control and reduce exposure. Objective: To assess pharmacists' knowledge and practice regarding the safe handling of anticancer drugs. Methods: A cross-sectional study was conducted at seven major hospitals in Baghdad City, Iraq, from December 2023 to February 2024. A pre-designed questionnaire was given to pharmacists who handled anticancer drugs in chemotherapy units. The questionnaire comprises sociodemographic data, knowledge of the safe handling of cytotoxic drugs and thoughts about exposure and risk, practices for safely handling cytotoxic drugs, and challenges for s

The main source of water supply in Iraq is the surface water, especially Tigris and Euphrates Rivers and their tributaries. In the recent years there was a great drop in the water levels of Tigris River within Baghdad City which had affected the operation of twelve water supply projects located on the banks of Tigris River in Baghdad City, due to significant climate changes, and the expansion of hydraulic construction (dams) and implementation of new irrigation projects in Turkey, these factors have greatly reduced the water flowrates of river by about 46%. In the present study the flow characteristics of Tigris River within Baghdad City was studied, the reach involved was about 49km in which it represents the urban zone