The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

Twenty five vaginal swabs from outpatients' healthy women were collected from Kamal Al-Samarai Hospital, Baghdad, to isolate and identify of Lactobacillus acidophilus. Three isolates were diagnosed as L. acidophilus which represents 15% of the total number of lactic acid bacterial (LAB) isolates; other LAB types represent 65% (20 isolates).The ability of L. acidophilus to produce surlactin was detected after measuring its biological activity to inhibit the adhesion of biofilm formed by Pseudomonas aeruginosa to surfaces using test tube method. It was found that all isolates were able to produce surlactin but the activity of surlactin was varying in each isolate. Surlactin produced by isolates 1 and 13 was the most effective. Biological appl

The current study was conducted on 504(Ros-308) broiler chicks reared in Animal farms belong to College of Agriculture, University of Baghdad during the period 28/9/2017- 9/11/2018 to determine the effect of ginseng additive on the performance of chicks. Results of study showed a significant effect (p≤0.05) of exposure period an Red blood cells, 3.56×106ml3 of blood was in bird, which exposure to 2hr at heat shock. In 42 day at age 106 ×38 ml3 of blood can noticed in the blood at birds, which exposure to 2hr in 21-42 days at 3 days of age. No significant effect at ginseng on blood cells. The results showed a significant effect (p≤0.05) of interaction on red blood cells at 21 and 42 days of age and the average cells between these ages

This study was conducted to evaluate the efficacy of Saccharomyces cerevesiae as a growth promoting agent in tomato. Soaking the seeds in yeast suspension at 5 g/L for 12h increased germination percentage, root length, root fresh and dry weight, plant height, foliage fresh and dry weight, attained 88.5% ; 8.1 cm ; 84.3 mg ; 7.03 mg ; 10.75 cm ; 839 mg and 37.75 mg compared with 80% ; 5.33 cm ; 39 mg ; 4.8 mg ; 7.35 cm ; 608 mg and 25.5 mg in seedlings grown from non treated seeds respectively. Similar results were obtained with seedling from seeds soaked in S. cerevesiae filtrate for 12 hrs. with values of 77.5% ; 6.875 cm ; 91.5 mg ; 7.5 mg ; 9.5 cm ; 777 mg and 40.35 mg compared to 66% ; 5.8 cm ; 57.7 mg ; 5.03 mg ; 5.9 cm ; 493 mg

Straight tendons in pretensioned members can cause high-tensile stresses in the concrete extreme fibers at end sections because of the absence of the bending stresses due to self-weight and superimposed loads and the dominance of the moment due to prestressing force alone. Accordingly, the concrete tensile stresses at the ends of a member prestressed with straight tendons may limit the service load capacity of the member. It is therefore important to establish limiting zone in the concrete section within which the prestressing force can be applied without causing tension in the extreme concrete fibers. Two practical methods are available to reduce the stresses at the end sections due to the prestressing force. The first method based

Hyperthyroidism or thyrotoxicosis occurs due to excess release of thyroid hormone. These hormones regulate the body’s energy balance and have effects on adipokine level. There are several reports suggesting interrelation between adipokines (resistin and leptin) with thyroid dysfunction. Objectives: This study was established to investigate the effect of thyroid hormones in hyperthyroidism state on the level of some adipokines, leptin and resistin; in comparison with control. Patients and Methods: The present study included 50 Iraqi female patients with hyperthyroidism with age ranged between 30-58 years and 30 healthy controls with age ranged between 30-53 years. Serum samples were collected from study groups. The levels of thyroid hormon

The experiment was conducted to investigate the effect of prey type (Artemia nauplii, mosquito larvae and paramecium) on some reproductive aspects in crustacean zooplankton M. albidus which included reproductive period, post reproductive period, period spend to egg appearance and the period from appearance of egg to nauplii releasing. Results revealed that females fed on mosquito larvae had the highest mean of postreproductive period and lowest mean of the period spend to egg appearance, which differed significantly (P < 0.05) compared with the means of females who fed on Artemia nauplii and paramecium on the other hand the differences were not significant in reproductive period and the period from appearance of egg to nauplii releasing.

In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

Objectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item