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 Objective: The objective of this study was to explore in-depth the impact of after-hours academic work at home on the wellbeing of college pharmacy faculty members. Methods: This qualitative study was conducted through face-to-face individual-based interview with faculty members at the College of Pharmacy, University of Baghdad in Iraq. A purposive sampling was used to enroll faculty with different levels in their academic carrier. Interviews were conducted till reaching the point of saturation. The interviews were conducted from Nov 7 through December 6, 2023. All interviews were audio-recorded. Qualitative interview data were analyzed using thematic analysis. Findings: Twenty faculty members participated in the study: 16 have a P

The current study investigates the impact of virtual reality technology on industrial product design. The focus of this study is on the development of industrial products that utilize virtual reality technology, specifically examining the effects of this technology on the visual and design aspects of these products. The aim is to continuously improve the functionality of industrial products and enhance the user experience through virtual reality integration.
The first chapter of the study addresses the research problem, which centers around exploring the technological influence of virtual reality used in industrial products and understanding the functionalities it brings to the design process. Virtual reality technology facilitates th

The research talks about the interest and its impact on polygamy as a legitimate social psychological issue, where she talked about the concept of polygamy, and evidence of the legitimacy of polygamy, and clarify the conditions, and then touched on the great interests for which the law allowed polygamy, and mentioned some practical models in polygamy, including What is in the interest of men in pluralism, including in the interest of women in pluralism, including in the interests of both sexes in pluralism . 

Background: Hypertension is a major global health concern that increases the risk of cardiovascular disease. Understanding the impact of age and treatment types on blood pressure control is essential for optimizing therapeutic strategies. Aim: This study aims to assess how different treatment types and patient age influence blood pressure control in hypertensive patients. Methodology: A binary logistic regression model was employed to analyze data from 48 patients diagnosed with hypertension. The study investigated the impact of two treatment regimens and patient age on the likelihood of achieving optimal blood pressure levels. The statistical significance of the findings was evaluated using chi-square tests and p-values. Results: T

Erythrocytes aggregation is an important physiological phenomenon in the circulation of blood, and is a basic characteristic of normal blood that plays a major role in cardiovascular system especially in the microcirculation. Blood samples have been taken from (30) volunteers (15 male, and 15 female), their ages (20-30) years. The Erythrocytes Sedimentation Rate (ESR) for those subjects was measured at different Packed Cells Volume (PCV) (10%-25%), and also it was measured at different temperature (10oC-25oC). The results show that there was a highly significant decrease (P<0.01) in ESR when the PCV increase and a highly significant increase (P<0.01) in ESR when the temperatures increase. The conclusion from these results is that the ESR va

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

Since start studying the subject of this research, I have been busy with several queries; most of them were trying to reach the relation of technical civilization development and its role in the appearance & transformation the modern painting schools. This had been enhanced by checking the artistic works for different times and trying to understand and study the subjects of these paintings and how those works had been done. Did we reach to the result that the great success of the modern techniques had caused intellectual and psychological change inside the artist himself, making him changing his subjects & turning over the roof of his portrait and minimizing the time needed to fulfill the portrait and its ingredients. This can be touchable

Interleukin-6 (IL-6) is a proinflammatory cytokine implicated in the immunopathogenesis of tuberculosis (TB). TB is recognized worldwide as an important public health issue. To study the relationship between the age of patients with pulmonary TB and serum IL-6 levels, from the other hand, the severity of this disease with IL-6 levels. This study included 30 patients (16 female and 14 male) with pulmonary TB and 10 healthy persons (5 female and 5 male) as control group for comparison. An ELISA assay was used to quantify IL-6 in the sera. The results showed a significant increase of IL-6 levels with increase of age of patients, in (23-38) year old patients the IL-6 levels (median= 17.9 pg/ml, range 12.3-29.1), while in (50-70) year old patien