The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

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

The inhibitory action of four lactobacilli isolates Lactobacillus bulgaricus, L. acidophilus, L. plantarum and L. fermentum, isolated from four different samples; yoghurt, vinegar, saliva and vagina respectively, on Escherichia coli and Staphylococcus aureus adhesion to uroepithelial cells were investigated. Results showed that all Lactobacillus isolates or their supernatant were able to reduce the number of the uropathogens attached to uroepithelial cells. However, inhibition level of lactobacilli cells was higher than their supernatant. Nevertheless, the human indigenous lactobacilli (L. fermentum and L. plantarum) were more competitive than food lactobacilli (L. acidophilus and L. bulgaricus).

ZnIn2(Se1-xTex)4 (ZIST) chalcopyrite semiconductor thin films at various contents (x = 0.0, 0.2, and 0.4) are deposited on glass and p type silicon (111) substrate to produce heterojunction solar cell by using the thermal evaporation technique at RT where the thickness of 500 nm with a vacuum of 1×10-5 mbar and a deposited rates of 5.1 nm/s. This study focuses on how differing x content effect on the factors affecting the solar cell characteristics of ZIST thin film and n-ZIST/p-Si heterojunction. X-ray diffraction XRD investigation shows that this structure of ZIST film is polycrystalline and tetragonal, with (112) preferred orientation at 2θ ≈ 27.01. Moreover, atomic force microscopy AFM is studying the external morphology of

Anumerical solutions is presented to investigate the effect of inclination angle (θ) , perforation ratio (m) and wall temperature of the plate (T_w) on the heat transfer in natural convection from isothermal square flat plate up surface heated (with and without concentrated hole). The flat plate with dimensions of (128 mm) length × (64 mm) width has been used five with square models of the flat plate that gave a rectangular perforation of (m=0.03, 0.06, 0.13, 0.25, 0.5). The values of angle of inclination were (0^o, 15^o 30^o 45^o 60^o) from horizontal position and the values of wall temperature (50^oC, 60 ^oC, 70 ^oC, 90 ^oC, 100^o<

Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

The primary aim of this study was to find out the effect of a training program on the development of physical abilities in football goalkeepers. The current study was conducted on goalkeepers of the Academy of Espanyol Sports Club in the premises of Haifa Sports Club Stadium. The study was completed by the researchers within the timeline of May 2021 to August 2021. A total of 7 goalkeepers falling within the age group of 15-17 years were recruited as the sample participants for the study. Out of 7 goalkeepers, 5 goalkeepers were included in the primary experiment and 2 of them were excluded. The training program applied had a positive effect on the development of physical abilities in the football goalkeepers of the sa