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The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
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The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Diversity of Temporal Workings in the Narrative of the Feature Film: عباس فاضل عبد
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  Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Use of zeolite to reduce the radioactivity of cesium -137 in the liquid waste
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 Prepared zeolite type A was used for theremoval of cesium ions from aqueous solution. The experimental data were analyzed by Langmuir, Freundlich isotherms. Various parameters, such as contact time, zeolite weight, pH, and initial concentration, were studied. The results indicated that the highest removal efficiency was95.53% at (2h time, 0.04 g weight, and pH=6.8). The results also showed that the Freundlic model fits well with the experimental results and is better than the Langmuir model.

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
The Applicability of Multiple MCDM Techniques for Implementation in the Priority of Road Maintenance
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Priority of road maintenance can be viewed as a process influenced by decision-makers with varying decision-making power. Each decision-maker may have their view and judgment depending on their function and responsibilities. Therefore, determining the priority of road maintenance can be thought of as a process of MCDM. Regarding the priority of road maintenance, this is a difficult MCDM problem involving uncertainty, qualitative criteria, and possible causal relationships between choice criteria. This paper aims to examine the applicability of multiple MCDM techniques, which are used for assessing the priority of road maintenance, by adapting them to this sector. Priority of road maintenance problems subject to internal

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Publication Date
Tue Apr 01 2025
Journal Name
Sustainable Materials And Technologies
Current developments in the use of nanotechnology to enhance the generation of sustainable bioenergy
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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physical Education
The effect of e-learning on learning the skills of short Service and front-dimensional blow for badminton players under the age of 15 years.
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AO Dr. Ali Jihad, Journal of Physical Education, 2021

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Publication Date
Thu Feb 19 2026
Journal Name
Wasit Journal Of Sports Sciences
The effect of RTX traning and plastic hurdles on some kinematic variables and learning the performance of the event of 100 mH for female students
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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Effect of Low Level Acute of Aflatoxin on Performance in Faw- Bro Broiler
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This study was conducted in the Poultry farm of the animal during the Production department, Iraqi during the (Ministry of Science and Technology) period from 3-9-2001 to 8-4-2002. The objectives of this study were to evaluate the effect of low – level chronic aflatoxicosis on performance (body weight, feed conversion efficiency and mortality), Serum biochemistry and activity of some enzymes (GOT,GPT, ALKP, LDH). A total of 300 male chicks of broiler breeder (Faw–Bro) were used. Chicks at day 1 of age were fed diets contaminated with aflatoxine at levels of 0, 0.3, 0.6, 0.9, 1.2, and 1.5 the feeding period were extended to 8 weeks. The data were subjected to analysis of variance by the completely randomized design. The results showed

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Effect of Atmospheric Mixing on Spectral Reflectivity in Sentinel Images of Baghdad Province
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The lowest layer of the atmosphere is called the atmospheric mixed layer, characterized by small-scale, irregular air motions defined by winds that change in speed and direction. Aerosol radiative effects impact the atmospheric boundary layer (ABL), which holds most aerosols in the lower atmosphere. Aerosol absorption and scattering both lower the quantity of solar energy that reaches the ground, which has an impact on the spectral signature of the land coverings. In this study, 51 locations in downtown Baghdad were chosen for four different types of land cover (water bodies, farms, open areas, and residential areas) for Sentinel 2 satellite imagery, and the time the pictures were taken was 8:00 am ( 22 March, 22 June, 20 September,

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Effect of Aspirin drug in Liver tissue of swiss white mice Mus musculus
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This study was designed to identify the extent of the effect of drug Acetylsalicylic acid (aspirin) on histological structure of liver in Swiss albino mice Mus musculus.(16) mice were used and divided into two groups. The first groupwas orally treated with )0.5ml(of aspirinat concentration of (50 mcg / kg) and the second group was considered as control group Treated with distiled water lasted for 30 days. Treatment with Aspirin led to the occurrence of histopathological cases included liver necrosis ,cellular infilitration, congestion in central vein and a case of Hemorrhage. The results also showed the absence of radial arrangement of the constituents of hepatic cells from tissue due to these changes with the control group.

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Nano and Mineral NPK in Vegetative Growth Parameter of Pear Saplings
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Abstract<p>An experiment during the two seasons 2019, 2020. The experiment conducted according to Split Plot Design by two factors; the first was addition Nano NPK with five levels (control, addition 7.5 g.plant<sup>-1</sup>, addition 15 g.plant<sup>-1</sup>, spray 1 g.L<sup>-1</sup>, spray 2 g.L<sup>-1</sup>). The second factor was four levels of Mineral NPK which were (control, 50 g.plant<sup>-1</sup>, 100 g.plant<sup>-1</sup>, 50 g.plant<sup>-1</sup>+1.5 g.L<sup>-1</sup>) respectively. N<sub>3</sub> (spray 1 g.L<sup>-1</sup> ) increased plant height, stem diameter first season, branch number se</p> ... Show More
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