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Should Iraq Adopt IFRSs?
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Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from its national Unified Accounting System (UAS) to International Financial Reporting Standards (IFRSs). The investigation used a qualitative research approach including two research methods. For archival resources to the accounting system and the pressure to change, content analysis was used. To ascertain the views of persons of significant importance, In-depth semi-structured interviews were conducted with academics, managers, consultants, CFO, CAO, and accounting professionals in Iraq based on the New Institutional Theory (Isomorphism) was used to analyze the interview transcripts. The results revealed that the current situation in Iraq is an example of institutional isomorphism, specifically coercive isomorphism by the World Bank and IMF; mimetic isomorphism by the IOCs and normative isomorphism by the Big 4 accounting firms. Further, this study highlights the need for further research into the impact o

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparing the Quality of Life among Patients with Relapsing Remitting Multiple Sclerosis in Iraq Using Different Disease Modifying Therapies
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Multiple sclerosis (MS) is a chronic, inflammatory, immune mediated disease of the central nervous system, mostly affecting young adults with mean age of 30 years, twice as high in women compared to men. The etiology of MS is not fully elucidated. MS symptoms are directly related to demyelination and axonal loss, along with other psychological symptoms, can result in functional limitations, disability and reduced quality of life (QoL).  The QoL assessments in patients with a chronic disease may contribute to improving treatment and could even be of prognostic value. The goals  of this study were  to  compare the QoL of  Iraqi patients with relapsing remitting multiple sclerosis (RRMS),using three different diseas

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between human investment and economic growth in Iraq(1985-2010) and measuring return of investment of human
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Abstract:

Investment in human capital of renewable energy can be relied upon to get to achieve the goals of development is important for Iraq through the intellectual community cards creative able to innovate and develop what is so is study the effect of human investment on economic growth through the adoption of the index of national income as a function of variables independent ( human capital, physical capital) and this is built on the premise that the relationship direct correlation between economic growth and human investment, and it can measure the return on human investment, which is an incentive to increase human capital through education and the development of the economy in general have shown th

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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
The Impact of Osteoporosis on Teeth Decay in relation to Salivary Vitamin D among Menopause in Baghdad city, Iraq
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Background: Osteoporosis is a systemic skeletal disorder that has an impact on general health, dental health and salivary composition. The mineralization of teeth happens simultaneously with that of the skeleton, but if mineral metabolism is disrupted, tooth failures will resemble those that affect bone tissue. Vitamin D plays a key role in bone and tooth mineralization.

Objective: to evaluate the impact of osteoporosis on teeth decay in relation to salivary vitamin D among menopause in Baghdad city.

Subjects and Methods: This study was cross sectional study. The study group consists of

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Publication Date
Sat Jul 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF MYCETOPHAGOUS NEMATODE APHELENCHUS AVENAE IN IRAQ WITH DESCRIPTION AND TESTING THEIR PROPAGATION ON DIFFERENT FUNGUS CULTURE
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Aphelenchus avenae was isolated from the wheat crown in Summel distract- Duhok, Kurdistan region-Iraq infected by a crown rot disease which is caused by Fusarium spp;    wheat's crown culturing on Potato Dextrose Agar (PDA) and incubating at 25°C A. avenae was found associated with fungal culture which meant that fungal nematode was parasitic on crown rot fungi on wheat crown, this species was described for the first time in Iraq.

Fungal Nematode incubated with Fusarium graminearum, F. oxysporum and Verticillium dahliae reproduce in both solid and liquid media, best results of nematode reproduction were recorded on F. graminearum followed by F. oxy

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Publication Date
Thu Dec 01 2016
Journal Name
Croatian Journal Of Fisheries
Morphometric Characteristics of Catfish<i>Silurus triostegus</i>(Heckel, 1843) from the Tigris and Shatt Al-Arab Rivers, Iraq
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Abstract<p>Thirteen morphometric characters of catfish<italic>Silurus triostegus</italic>were studied from three localities on the Tigris and Shatt al-Arab rivers, Iraq. Monthly samples revealed no significant differences between genders. Positive allometric growths for all morphometric characters studied were observed. This study gives information to fishery biologists about morphometric characters of<italic>S. triostegus</italic>from the Tigris and Shatt al-Arab rivers to assist in planning of conservation strategies for this fish species.</p>
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Publication Date
Fri Apr 29 2022
Journal Name
Iraqi Journal Of Agricultural Sciences
STABL ISOTOPES AND HYDROCHEMICAL PARAMETER AS INDICATORS OF AL-RAZZAZA LAKE WATER INTERACTION WITH GROUNDWATER SURROUNDING / KARBALA GOVERNORATE- IRAQ.
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This research was aimed to study the exposure of Razzazah Lake  to major hydrological changes in recent years as a result of natural climatic changes  and  drought, high evaporation in lake due to stop discharge from Habbaniyah Lake  by Al- majera channel. During 2019, we collected surface water samples at three locations, and three samples from groundwater, in addition one samples from each location Imam Ali Drop and Sewage water  of Karbala. The Results  show that the heavy isotopes in lake and groundwater well are enriched during the warm period, and depleted during the cold period. Chemically, The dominant cations and anions in Al-Razzaza lake water are mainly of in Order  Ca > Na > Mg and  Cl>SO4 and the water

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Identification and Isolation of Caffeic, Chlorogenic and Ferulic Acids in Aerial Parts of Capparis spinosa wildly grown in Iraq
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Capparis spinosa is one of the oldest genera grown in Iraqi land with worldwide traditional medicinal uses beside the culinary uses. These uses were own to the presence of many phytochemical including flavonoids, polyphenols. Among the reported polyphenolic acids are caffeic, chlorogenic and ferulic acids with well-known powerful antioxidant properties. The present work aimed to identify the presence of these polyphenolic acids in Iraqi caper naturally gown in the rural area of middle Iraq following standard chromatographic procedures. Aerial parts of the plant (buds, berries and leaves) were extracted with hydroalcoholic solvent by maceration method. Thin layer chromatographic techniques and HPLC analysis were performed to iden

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Publication Date
Wed May 12 2021
Journal Name
Annals Of The Romanian Society For Cell Biology
Determining Grades and Standard Levels for the Most Important Physical and Motor Abilities of Sepak Takraw Juniors in Iraq
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(Sepak takraw) is a game that mixes football and volleyball, it is played on a court similar to a badminton court, in which players have the right to play the ball with any part of the body except the arm and hand. The object of the game is to return the ball to the opponent's court and score a point. Since it is a newly emerging game, all aspects related to it must be studied and covered in order to reach the highest levels, and it is known that each game or sporting activity has its own physical and motor capabilities, which is important to determine the level of technical performance, as the game's abilities contribute to mastering the skills. The importance of research in determining standard levels of physical and motor abilities for y

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Publication Date
Tue Aug 02 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
AN ECONOMIC ANALISYS FOR PRICING POLICY AND POLICY OF FORIGEN TRADE OF AGRICULTURAL SECTOR IN IRAQ DURING 2003-2013
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There is no doubt that Agricultural Policy is the main responsible for the degrading in Agricultural sector in Iraq during the period 2003-2013, and that was very clear from magnitude of indicators because of little sharing of each of agricultural product in GDP because it was (9.38%) in average during the study period and the annual changing of it was negative (-5.82%), and there is increasing in deficit of trade balance in Agriculture during the study period about (4185.73) million US$, and the percentage of agricultural exports from total exports was (0.14%) in average only. The foreign trade policy in Agricultural products also cannot determine map of Revealed Comparative Advantage (RCA) of Agricultural products and crops. The study sh

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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
The Response of Bitter Orange Citrus Aurantium Trees to the Infestation of Oriental Yellow Scale Aonidiella Orientalis in Iraq
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Abstract<p>Laboratory studies were carried out to investigate the differences between uninfested and infested bitter orange <italic>Citrus aurantium</italic> leaves with oriental yellow scale <italic>Aonidiella orientalis</italic> in Iraq. From this experiment, it is reasonable to determine that releases of volatile organic compounds from both uninfested and infested bitter orange <italic>C. aurantium</italic> as a response to the infestation of the oriental yellow scale <italic>A. orientalis</italic>. Some volatile organic compounds were found in uninfested leaves, while GC-MS did not detect others. Infested leaves by oriental yellow scale insects emitted</p> ... Show More
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