This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

Abstract Physical requirements are an important priority for the development of football gymnastics coaches because the nature of performance is interconnected and interconnected in terms of the player's duties in the match. In the gameplay situations, the player must perform the skill with strength and speed coupled with accuracy and the reactions of the colleague and competitor alike, which represents the normal reality of the football gymnasium Skilled exercises are one of the most suitable technical side exercises as they are built according to the components of the skill requirements of the game and the nature of its performance, which appear on the gro

The study aims to enrich the information of planners, policymakers, and water resources managers for planning and operating dams. This research aims to address the following question: What are the environmental, economic, and social impacts of the construction and operation of dams on the environment and society? The study assumes that good management is the ideal solution to solve the problems of negative effects resulting from the construction and operation of dams. The research relied on the descriptive analytical approach in studying the positive and negative impacts of Haditha Dam and the government's role. A questionnaire was conducted for 30 specialists in urban and regional planning to find out the most important strategies for sust

The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

Background: Nanotechnology has emerged as a pivotal domain in material science research with extensive applications across various sectors including biotechnology and medicine. Nanoparticles offer unique properties facilitating advancements in nanobiotechnology, particularly in nanomedicine, to combat bacterial infections and antibiotic resistance. This study aimed to determine the application of nanoparticles, specifically nano-TiO2, in treating plasmid-mediated antibiotic resistance in both Gram-negative and Gram-positive bacteria. Method: We evaluated antibiotic and nanomaterial sensitivity through disc diffusion and broth microdilution assays. Plasmid curing experiments were conducted using varying concentrations of nano-TiO2 an

The current research aims to identify the effect of the Bransford and Stein model on the achievement of fifth-grade literary students for geography and their reflective thinking. To achieve the objective of the research, the following two null hypotheses were formulated:

• There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who studied geography using the Bransford and Stein model and the average scores of the control group students who studied the same subject in the usual way in the achievement test. 2- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental gr

Has influenced technology contact on social values in the Arab community in general and
the Iraqi community in particular whether this positive change or a negative effect on the level
of the individual and society is reflected this influence through socialization and human
relations as well as the behavior of individuals and dealing with others, where the world was
to soon pass changes slow, and the amounts that can be measured and trends can be calculated
and the effect of points can be identified and controlled, but the technological changes and
openness cognitive features that seemed evident in the last decade of the twentieth century
brought about a change in all scales and distances traditional considerations.<

Pseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphe­tamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE