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.
The purpose of this research was to investigate the beneficial effects of phosphatidylcholine in reducing changes in both lipid and protein profiles in addition to atherogenic index in adult rats with fructose-induced metabolic syndrome. Thirty-six mature Wistar Albino female rats (Rattus norvegicus) (aged 12-15 weeks and weighing 200±10 g) were divided randomly into four groups (G1, G2, G3, and G4); then variable treatments were orally administered for 62 days as follows: G1 (Control group), received distilled water; G2, treated with phosphatidylcholine (PC) orally (1 g/kg BW); G3 (Fr), orally dosed with 40% fructose and 25% fructose mixed with drinking water; G4 (Fr+PC), were also intubated with 40% fr
... Show MoreTo study the effect of iron overload due to continuous blood transfusions on peroxidation products, such as malondialdehyde (MDA) and peroxynitrite, with evaluation of some antioxidants like, glutathione (GSH), superoxide dismutase (SOD), vitamin A, vitamin C, vitamine E, Ceruloplasmin, uric acid and albumin in thalassemia patients. Forty patients with thalassemia major, aged 5 to 15 years, were carried out in Abn-Alatheer Teaching Hospital in Mosul city, during the period from October 2007 to April 2008. They were on Chelation therapy with desferÂrioxamine. They were divided into two groups, the first one without iron overload (90,97±12.92), and the second one with iron overload (157.75±7.57). All the patien
... Show MoreThe protective effect of ginger extract against cisplatin-induced hepatotoxicity and cardiotoxicity was evaluated in 30 albino white rats(weighing 200-300 gm ) classified into 5groups (6 rats per each group). The rats were treated with 0.5g/kg/day or 1g/kg/day ginger extract orally 5 successive days before and 5 successive days after induction of toxicity with intraperitoneal (IP) injection of (10mg/kg ) cisplatin, resulted in a significant reduction in the levels of aspartate aminotransferase (AST), alanine aminotransferase (ALT) , total serum billirubin(TSB) , lactate dehydrogenase (LDH) and creatine kinase(CK) enzymes in comparison with the cisplatin treated animals; ginger extract
... Show MoreShatt al-Arab is the only navigational artery in Iraq, extending from the city of Qurna to its mouth in the Arabian Gulf at the city of Al-Fao within the governorate of Basrah for a length of approximately 204 km. Its width ranges from 400 m to 2000 m, and its depth ranges from 8 m to 20 m. The southern part of it, 93 km long from Umm al-Rassas Island to Ras al-Bisha, represents the international border between Iraq and Iran, where the Thalweg line represents the border between the two countries, which is the deepest point in the riverbed (according to the 1975 Algiers Agreement). The western bank (the Iraqi side) within the common border of Shatt al-Arab is subject to continuous erosion, which leads to the shifting of t
... Show MoreThis research shows the experimental results of the bending moment in a flexible and rigid raft foundation rested on dense sandy soil with different embedded depth throughout 24 tests. A physical model of dimensions (200mm*200mm) and (320) mm in height was constructed with raft foundation of (10) mm thickness for flexible raft and (23) mm for rigid raft made of reinforced concrete. To imitate the seismic excitation shaking table skill was applied, the shaker was adjusted to three frequencies equal to (1Hz,2Hz, and 3Hz) and displacement magnitude of (13) mm, the foundation was located at four different embedment depths (0,0.25B = 50mm,0.5B = 100mm, and B = 200mm), where B is the raft width. Generally, the maximum bending
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... Show MoreThe research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve
... Show MoreThis paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th
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