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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
Thu Feb 23 2023
Journal Name
Chalcogenide Letters
Studying the effect of copper on the p-ZnTe/n-AgCuInSe2/p-Si for thin films solar cell applications
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A thin film of AgInSe2 and Ag1-xCuxInSe2 as well as n-Ag1-xCuxInSe2 /p-Si heterojunction with different Cu ratios (0, 0.1, 0.2) has been successfully fabricated by thermal evaporation method as absorbent layer with thickness about 700 nm and ZnTe as window layer with thickness about 100 nm. We made a multi-layer of p-ZnTe/n-AgCuInSe2/p-Si structures, In the present work, the conversion efficiency (η) increased when added the Cu and when used p-ZnTe as a window layer (WL) the bandgap energy of the direct transition decreases from 1.75 eV (Cu=0.0) to 1.48 eV (Cu=0.2 nm) and the bandgap energy for ZnTe=2.35 eV. The measurements of the electrical properties for prepared films showed that the D.C electrical conductivity (σd.c) increase

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Publication Date
Sat Jan 01 2022
Journal Name
Arab Journal For Plant Protection
Toxicity Stress of the Durah Power Plant Ash and its Effect on the Alga Chlorococcum humicola (Naeg) Rabenhorst 1868
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Al-Naymi, N.A.Sh., H.A.S. AL-Nuaimi and M.R. Nashaat. 2022. Toxicity Stress of the Durah Power Plant Ash and its Effect on the Alga Chlorococcum humicola (Naeg) Rabenhorst 1868. Arab Journal of Plant Protection, 40(2): 188-192. https://doi.org/10.22268/AJPP-040.2.188192 This study illustrates the acute toxic effect of ash released from Durah power plant (DPP) on the biology of the phytoplankton species Chlorococcum humicola in Iraq. The results showed that the median lethal concentration for killing 50% of the Alga population (LC50) was 0.15 and 0.13 ppt (parts per thousand) for 24 and 48 hours exposure to crude ash concentrations, respectively. In contrast, no LC50 value was recorded for 72 and 96 hrs after exposure. The reduction

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Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Crystallization firing effect on the marginal discrepancy of the IPS. emax CAD crowns using two different CAD/CAM systems
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Background: Marginal adaptation is critical for long – term success of crown and bridge restoration. Computer aided design / computer aided manufacture (CAD/ CAM) system is gaining more importance in the fabrication of dental restoration. Objective: The aim of this study is to evaluate the effect of crystallization firing on the vertical marginal gap of IPS. emax CAD crowns which fabricated with two different CAD/CAM systems .Materials and Methods: Twenty IPS e.max CAD crowns were fabricated. We had two major groups (A, B) (10 crowns for each group) according to the CAD/CAM system being used: Group A: fabricated with Imes - Icore CAD/CAM system; Group B: fabricated with In Lab Sirona CAD/CAM system. Each group was subdivided into two s

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process
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The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process

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Publication Date
Thu Feb 26 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 16, Nº. 6, 2021, Págs. 9-13
The effect of Competitive Fitness (cross fit) exercises on the lactic ability and some biochemical variables for weight trainees
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Autorías: Amwag Mohammed Ali Qasim, Ghassan Adeeb Abdulhasan. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2021. Artículo de Revista en Dialnet.

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Publication Date
Thu Jul 03 2008
Journal Name
مجلة التقني المجلد الحادي والعشرون العدد3
THE EFFECT OF ULTRA VIOLET, SOME AMINO ACIDS AND VITAMINS ON THE SUSCEPTIBILITY TO SOME ANTIBIOTICS AGAINST STAPHYLOCOCCUS AUREUS
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Abstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.

Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Educational Program Based on the (Guttmann) Model for Developing Awareness and Emotional Experience among University Students
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Abstract

The aim of the research is to identify the level of awareness and emotional experience among university students and to identify the effect of the educational program based on (Guttmann) model for developing awareness and emotional experience among university students by verifying the validity of the following zero hypotheses: 1) There are no statistically significant differences in the development of awareness and emotional experience among university students at the level of (0.05) between the mean scores of the experimental group in the pre and post-tests. 2) There are no statistically significant differences in the development of awareness and emotional experience among university students at the lev

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Publication Date
Sun Jan 22 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes .
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               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Developing Tenth Grade Female Students' Attitudes in Critical Reading Skills Using the Reflective Thinking Method in the Sultanate of Oman
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        This study aimed to developing the skills of critical reading for the tenth basic school female students through a training program using the reflective thinking method. The study sample consisted of (64) students. To achieve the objective of the study, the researcher uses the quasi-experiment approach consisting of a control group (32 students) and an experimental group (32 students). The researcher used three research inventories as follows: 1) A list of critical reading skills included (30) skills within three aspects (Recognition – Deduction – Evaluation and Judgment). 2) An executive program using reflective thinking for developing critical reading skills. 3) Achievement test to measure

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Employing Microteaching in Acquiring Teaching Skills for Students Teaching The Basic Stage in Al-Aqsa University- Gaza
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The study aims to identify the effectiveness of employing microteaching in acquiring teaching skills of students teaching basic stage in Al-Aqsa University. The two researchers used the experimental method and a quota sample consisted of a group of (80) students who were distributed on the university two branches in Gaza and Khan younis and on males and females equally, and on four teaching courses counted (20) students for each. The study tool represented in an observation card ,and the results showed statistically significant differences between the level of all the skills of teaching and between the standard rate (75%) in favor of teaching skills, also showed statistically significant differences attributed to the variable of the univ

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