The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Abstract

To evaluate the effectiveness of Phenolic Compound of Salvia Frigida on induced atopic dermatitis (AD) of mice. Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with tacrolimus 0.1% ointment, and induced AD treated with Phenolic Compound of Salvia Frigida cream 5%. Examination of histopathology was done and skin homogenates levels also measured. Levels of WBC, Eosinophil, skin tissue homogenate of IL-13 and IL-4, serum IgE, and histopathological scores were significantly increased among induced non treated AD group in comparison with control group. Comparisons of non-treated induced AD

The current study seeks to evaluate teacher preparation programs in the scientific disciplines at the College of Education in Al-Aqsa University in the light of the requirements of the labor market. It further aims to reveal the significance of the differences in the sample members’ response averages of to the availability of labor market requirements in the program that prepares the teacher of scientific disciplines at the Faculty of Education in Al-Aqsa University taking into account the (gender, program) variables. The study followed the descriptive analytical approach, and so a questionnaire was distributed to a sample of scientific discipline students in the teacher preparation program adopted in Al-Aqsa University, (200) male and

This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

This study aims at suggesting flow as a strategy for training female EFL student-teachers in the teaching training course and finding out the effect of this strategy on their performance and their flow state. The training course syllabuses will be constructed according to the flow nine factors and the teaching skills. The measurement tools are the student-teacher performance checklist that has already been used by the department of English language and SHORT Flow State Scale (S FSS-2). The study population is represented with the (60) female student-teachers/ fourth stage/ evening studies at theEnglish department /college of education for women/the University of Baghdad. The study is used the experimental design in that (30) of the student-

Wireless Body Area Sensor Network (WBASN) is gaining significant attention due to its applications in smart health offering cost-effective, efficient, ubiquitous, and unobtrusive telemedicine. WBASNs face challenges including interference, Quality of Service, transmit power, and resource constraints. Recognizing these challenges, this paper presents an energy and Quality of Service-aware routing algorithm. The proposed algorithm is based on each node's Collaboratively Evaluated Value (CEV) to select the most suitable cluster head (CH). The Collaborative Value (CV) is derived from three factors, the node's residual energy, the distance vector between nodes and personal device, and the sensor's density in each CH. The CEV algorithm operates i

LED is an ultra-lightweight block cipher that is mainly used in devices with limited resources. Currently, the software and hardware structure of this cipher utilize a complex logic operation to generate a sequence of random numbers called round constant and this causes the algorithm to slow down and record low throughput. To improve the speed and throughput of the original algorithm, the Fast Lightweight Encryption Device (FLED) has been proposed in this paper. The key size of the currently existing LED algorithm is in 64-bit & 128-bit but this article focused mainly on the 64-bit key (block size=64-bit). In the proposed FLED design, complex operations have been replaced by LFSR left feedback technology to make the algorithm perform more e

Fencing is characterized by rapid and sudden changes that require speed in decision-making and motor responses. In addition, it requires high sensorimotor awareness and strong coordination between leg, arm, and eye movements. In the current study, the researchers used cognitive coordination response speed exercises and physical and skill exercises in order to develop performance in the time counterattack. The aim of the study is to identify the effect of cognitive coordination response speed exercises on the performance of the time counterattack of female foil fencers. An experimental method was used on the female fencing team players at the College of Physical Education and Sports Sciences for Women/University of Baghdad in the spo