This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

         A representative sample of a thousand volunteer university students was screened for evidence of thalassemia minor.Complete blood counts using automated blood cell analysers and blood smears were examined. Patients having anemia, abnormal red cell indices or morphological features of thalassemia minor like hypochromia, microcytosis, target cells erythrocytosis and family history of thalassemia were then investigated for determination of  HbA2 & HbF levels. Estimation of hemoglobin A₂ was performed by micro-column chromatography while HbF was done using alkali denaturation. Seventy seven out of the thousand samples tested positive for thalassemia minor. They all showed a hemoglobin A

KE Sharquie, SM Al-Tammimy, S Al-Mashhadani, RK Hayani, AA Al-Nuaimy, Dermatology online journal, 2006 - Cited by 34

230 stool samples were collected from 2 state homes for (males and females) to investigate
the infection of different intestinal parasites (pathogenic and non-pathogenic).
The infection rate was higher among males 15.7% than females 6%, these rates were
increased when concentration method was employed up to 54.8% for males and 8.7% for
females significantly.
Most infected orphans were found to harbor single parasite followed by double, triple
parasites.
The highest rate of infection was found among young age group (1-5) years old, while
the older age groups got lowest rates.
Of helminthes, the commonest parasite was Hymenolepis nana 5.7% and of protozoa, the
commonest intestinal parasite was Giardia lamblia

Background: In December 2019, an episode of COVID-19 caused by severe acute respiratory syndrome coronavirus 2 (SARSCoV2) was reported in Wuhan, China and has spread around the world, increasing the number of contagions. Cytomegalovirus (CMV) and Epstein-Barr virus (EBV) are common herpesviruses that can cause persistent latent infections and affect the developing immune system.The study was conducted to explore the prevalence and reactivation of CMV and EBV antibodies in COVID-19 patients group in comparison to healthy group and to investigate the association between the presence of these viruses with each of severity of disease and oral hygiene. Materials and Methods: Eighty Five subjects were participated in this case control study (5

    The current phase distinguish by the rapid scientific development, which pushes individuals to have the necessities of scientific and practical life through the proper scientific thinking which contribute to the development of invention and creativity away from memorizing and indoctrination and encouraging individuals to looking for information and then attempting to process and develop these information instead of being a passive receiver. The investment of minds becomes the logical investment in all societies by preparing the citizen to become able to face life changes and its necessities. It is very important to take care of individuals and develop their mental abilities and thinking skills. The constructive strateg

Background׃ Halitosis is a common condition and is most often caused by a buildup of bacteria in the mouth because of gum disease, food, or plaque. It can result in anxiety among those affected, it is also associated with depression and symptoms of obsessive compulsive disorder. The aim of this study isto assess the prevalence of self-reported halitosis and associated factors (dental plaque, gingival condition and dental caries) in 15 years old male students in Karbala city in Iraq. Additionally, we studied adolescents’ concern with their own breath and whether anyone had ever told them that they had halitosis. Methods׃ A cross sectional observational survey was conducted to15 years old high school students from public and p

Colibactin is a genotoxin produced by Enterobacteriaceae via a polyketide synthase (pks) island cluster. There is less knowledge regarding the distribution of colibactin genes in E. coli isolates in Iraq and its correlation with biofilm and antibiotic susceptibility. Therefore, this study aimed to investigate the frequency of some colibactin genes (CIbA and CIbQ) in uropathogenic E. coli in Iraq and evaluate the correlation with biofilm and antimicrobial resistance. Between October 2023 and January 2024, 70 E. coli isolates were isolated from 120 females diagnosed with UTIs. Isolates were identified first by biochemical methods and confirmed molecularly by amplification of 16S rRNA gene with specific primers. PCR was employed to detect the