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
Tue Apr 19 2022
Journal Name
Ishraqat Tanmawia
The reality of the divorce problem in Iraqi society Reasons, solutions and results
...Show More Authors

Praise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b

... Show More
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Anatomical histological structure of the cerebellum in the Iraqi frog Rana ridibunda ridibunda
...Show More Authors
Abstract<p>The current study was designed to investigate the histological structure of the cerebellum in the Iraqi frog <italic>Rana ridibunda ridibunda</italic>. The cerebellum was removed surgically from 20 Iraqi frogs, <italic>Rana ridibunda ridibunda</italic>, and preserved in fixative of 10% formalin solution for a period of 72 hr, then the histological sections were prepared by the method of paraffin. The results of the study showed that the cerebellum of the adult Iraqi frog is one of the rhombencephalon regions, and consists of three layers, molecular layer, purkinje cells layer, and granular layer. The present histological findings suggest that the cerebellum of the </p> ... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue May 12 2026
Journal Name
International Journal Of Health &amp; Medical Research
Histomorphological Study of the Spleen in the Iraqi Pin-Tailed Sandgrouse (Pterocles Alchata)
...Show More Authors

This study was conducted with the Iraqi Pin-tailed Sandgrouse (Pterocles alchata). For this purpose, five adult birds weighing between 195–250 g were dissected and the spleen was removed. The organs were placed in 0.9% normal saline and fixed in 10% formalin and then preserved in 70% alcohol. Histological sections were prepared using the paraffin wax method, which involves several steps: Dehydration, clarification and embedding. The present results show that the spleen is surrounded by a capsule of connective tissue containing collagen fibres and smooth muscle. A series of connective tissue trabeculae extend from this capsule and penetrate the parenchyma of the spleen. The parenchyma consists of two main regions: the white pulp an

... Show More
View Publication
Crossref
Publication Date
Fri May 25 2018
Journal Name
Drug Invention Today
Effect of uricol® and food with different samafurantin® doses on secondary pharmacokinetic parameters by applying urinary data
...Show More Authors

Introduction: Nitrofurantoin (NFT) is abroad spectrum bactericidal antibiotic. The bioavailability of NFT is affected by many factors. Samafurantin® tablets containing 50 mg NFT were manufactured by Samarra drug industry. Urinary excretion studies were employed since; the urinary tract is the main site of NFT action and excretion. Objective: The objective of the study was to investigate the effect of Uricol® and food on secondary pharmacokinetic parameters of Samafurantin® tablets with different doses by applying urinary data. Methods: Twelve healthy male volunteers participated in this study. Urine samples were collected from each volunteer after overnight fasting at a specified time intervals which considered as a blank sample for meas

... Show More
View Publication Preview PDF
Scopus
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
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
Mon Oct 28 2024
Journal Name
Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi
The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)
...Show More Authors

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona

... Show More
View Publication
Crossref
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 (1)
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