Preferred Language
Articles
/
vReiuZIBVTCNdQwCLb4M
The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
...Show More Authors

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.

Crossref
View Publication
Publication Date
Thu Feb 06 2020
Journal Name
Political Sciences Journal
The effect of the media in forming knowledge and political awareness
...Show More Authors

Abstract The dissemination of knowledge is no longer confined to schools and universities, not even books. For nearly two centuries, the media have become prominent in disseminating knowledge and culture, in its public and particularly political aspects. After the development of the media from newspapers and magazines to the visual media, their role has increased from the dissemination of abstract information and abstract knowledge towards the process of forming new knowledge through what it publishes and broadcasts from different programs such as drama, news and talk shows. The impact of the media has changed the overall community awareness. Half a century ago the media was not so powerful and widespread. The evolution of the 1990s made

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The aesthetic effect of vocal recitation in building the theatrical image
...Show More Authors

Between the duality of sound and image, the completeness of the actor’s personality at the director comes to announce the birth of the appropriate theatrical role for that character as the basic and inherent element of the artwork, within his working system in the pattern of vocal behavior as well as motor/signal behavior as he searches for aesthetic and skill proficiency at the same time.
This is done through the viewer’s relationship with the theatrical event, which the director considers as an area of active creative activity in relation to (the work of the actor) through vocal recitation and the signs it broadcasts in order to fulfill the requirements of the dramatic situation and what it requires of a visual vision drawn in t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 06 2021
Journal Name
Webology
The Role Of Digital Informatics In The Quality Of Scientific Research In In University Libraries: An Analytical Study Of Iraqi Libraries
...Show More Authors

View Publication
Publication Date
Tue Dec 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the esthetic smile in a sample of Iraqi population
...Show More Authors

Background: The aim of the present study is to evaluate the esthetic smile in sample of Iraqi adults and to assess the gender differences. Materials and Methods: 100 persons (50malesand 50 females had class I normal dental and skeletal selected for this study.Clinical examination and digital photograph with posed smile were performed for each individual. Six linear soft tissue parameters in each photograph using AutoCAD program 2011. Five visual and four quantitative evaluations of the smile were studied for eachsubject. The smile arch and index, buccal corridor spaces (BCSs) were studied.Descriptive statistics of the measurements were calculated. Independent student’s ttestswere used to evaluate the gender differences. Statistics: Desc

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effect of mineral levels in the mother’s circulation on the outcome of pregnancy
...Show More Authors

Background: Dietary intakes are critical during pregnancy, because inadequate amounts of key nutrients may compromise fetal development or maternal health. In addition to that maternal diet could be one of the methods to select the gender of the baby. The aim of the study is to correlate the level of the minerals in the mother’s blood with the gender and wellbeing of the baby after delivery.Patients and Methods: Fifty women were involved in this study with a mean age (23.92 ± 4.75), collected from the labor room during labor in the period between December 2013 and May 2014, in Baghdad teaching hospital. After taking a full history from the women, 10 ml of blood was withdrawn from them, 2ml in EDTA tubes for lead estimation and 8 ml in pl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 30 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
The effect of biomechanical feedback on the accuracy of the long serve in badminton
...Show More Authors

The primary aim of the study was to find out the values of some biomechanical variables for the long serve skill in badminton and to identify the effect of biomechanical feedback on the performance of long serve. The present study had a single group, pre-post experimental study design. The research community was determined by the intentional method of one group with a pre-and post-test. The players of the Assyrian badminton club constituted the research community. A total of 12 players were present in the research community. The badminton players falling within the age group of 15-17 years for the season 2020-2021 were recruited as the participants for the study. A total of five players were selected as the participant

... Show More
View Publication
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Effect of Bifidobacterium Probiotic in the Treatment of Giardiasis Infection in Mice
...Show More Authors

Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
...Show More Authors

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using financial ratio to compare performance of the commercial and the Islamic banks Listed on Palestine Exchange
...Show More Authors

        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Strategic leadership skills as a moderate of the impact of environmental challenges on effective management of the environment according to the model (VUCA Prime)
...Show More Authors

Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).

methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)

... Show More
View Publication Preview PDF
Crossref (1)
Crossref