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 it

Background:The effects of contraception on Trichomonas vaginalis have important implications for women who suffer from infections associated with disruptions in the vaginal ecology, such as bacterial vaginitis and urinary tract infections.

Objective: To find the association of the common types of contraceptions with the Trichomonasvaginalis infection in women admitted to the Al-BatoolTeaching Hospital for Maternity and Children in Baqubah city.

Type of study: Cross-sectional study

Methods: This study consist of 75 women with contraception use and71 apparently healthy non contraception user women  admitted to outpatient in Al

Background: The incidence of oral cancers is increasing all over the world. Early detection ofthis important public health matter makes them more amenable to treatment and allows the greatest chance of cure.The aim of this study was to investigate the awareness and knowledge on oral cancer among final -year dental students in Iraq. Materials and methods: Questionnaires were delivered to 160 final–year dental students in the College of Dentistry in Baghdad. The questionnaire focused on the awareness/knowledge of oral cancer, earlyand common clinical signs and symptoms andassociated risk factors. Results: It was found that 87% of students were aware of oral cancer. The followings were recognized as signs and symptoms of oral cancer: persis

Mammary tumors (CMT) in dogs in Iraq may be induced by carcinogenic war ordnance. In our study, 10 virgin un- spayed military/pet bitches aged 5-15 years presented with abnormal masses in the abdomen with painful oedema, swelling, anorexia, weight loss, weakness and mild fever. Examination of regional lymph nodes and thoracic radiography confirmed metastasis. Tumors were excised and determined to be mostly adenocarcinomas involving multiple glands, solid in texture, 5-15 cm in size, mostly in the inguinal mammary glands at stage T3: >5 cm. Microscopy confirmed presence of adenocarcinoma in 8 dogs and solid carcinoma in 2 with half of tumors being grade III. Tumors had pleomorphic hyperchromatic cell nuclei in stroma, epithelial cells of duc

This study deals with establishing the depositional environment of the Fatha Formation through facies analysis. It also deals with dividing the formation into units based on the rhythmic nature. Data from selected shallow wells near Hit area and deep wells at East Baghdad Oil field are used. Five major lithofacies are recognized in this study, namely, greenish grey marl, limestone, gypsum (and/or anhydrite), halite and reddish brown mudstone (with occasional sandstone).The limestone lithofacies is divided into three microfacies: Gastropods bioclastic wackestone microfacies, Gastropods peloidal bioclastic packstone, and Foraminiferal packstone microfacies.The lithofacies of the Fatha are nested in a rhythmic pattern or what is known as sh

    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).

The aim of this study is interpretation well logs to determine Petrophysical properties of tertiary reservoir in Khabaz oil field using IP software (V.3.5). The study consisted of seven wells which distributed in Khabaz oilfield. Tertiary reservoir composed from mainly several reservoir units. These units are : Jeribe, Unit (A), Unit (A'), Unit (B), Unit (BE), Unit (E),the Unit (B) considers best reservoir unit because it has good Petrophysical properties (low water saturation and high porous media ) with high existence of hydrocarbon in this unit. Several well logging tools such as Neutron, Density, and Sonic log were used to identify total porosity, secondary porosity, and effective porosity in tertiary reservoir. For

Artichoke (Cynara scolymus L.) is a nutritious vegetable that grown all over the world. It is a promising herbal plant, rich in bioactive components. It is considered as medicinal plant due to its nutritional and phytochemical composition, especially high proportion of phenolic compounds. The primary aim of this study was to achieve chemical profile analyses of artichoke for different phytochemcials, especially Scolymoside and Cynaroside. Methanolic crude was extracted from Artichoke leaves by rotary evaporator and separated by column chromatography. The fractions monitored by Thin Layer Chromatography (TLC), and identified in High-Pressure Liquid Chroma