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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
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Modification Of Rheological Properties Of Asphalt Effect Of Addition Of Asphaltenes And Oxidized Asphaltenes On The Compatibility Of Asphalt- Sulfur Blends
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This study is a complementary one to an extended series of research work that aims to produce a thermodynamiclly stable asphalt –sulfur blend. Asphalt was physically modified wiht different percentages of asphaltenes , oxidized asphaltenes and then mixed with sulfur as an attempt to obtaine a stable compatible asphalt-sulfur blend. The homogeneneity of asphalt-asphaltenes[oxidized asphaltenes]-sulfur blends were studied microscopically and the results are prsented as photomicrographs. Generally more stable and compatible asphalt-sulfur blends were obtained by this treatment.

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Publication Date
Wed Mar 01 2017
Journal Name
Journal Of Al-nahrain University-science
Cytological Effects of Mutagenic Agents and NaCl on Mitotic Division in Two Iraqi Rice (Oryza sativa L.) Genotypes
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This study was carried out to determine the effects of NaCl (0.00, 50, 100, 150, 180 or 200) mM and two different types of mutagens chemical mutagen ethyl methyl sulphonate (EMS) at 0.5% and physical mutagen UV-B irradiation (40 min time exposure), on mitotic division in two Iraqi rice genotypes Amber 33 (A33) and Amber Baghdad (AB). Different concentrations of NaCl were used. Mitotic index (MI %) was decreased significantly by increasing NaCl concentration, however the highest mitotic index was recorded in mutated genotypes with EMS and UV-B. Different abnormal chromosomes were noticed in mutated plants. Results showed high percentage of abnormal chromosomes in EMS mutated genotypes. In addition no significant differences between genotypes

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Publication Date
Sun May 12 2013
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
PLEIOTROPIC EFFECTS OF ATORVASTATIN ON PRO-INFLAMMATORY CYTOKINES IN NEWLY DIAGNOSED IRAQI PATIENTS WITH TYPE 2 DIABETES MELLITUS
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Objective: Atorvastatin therapy is now recommended for reduction of cardiovascular risk in type 2 diabetic patients (T2DM), based on convincing evidence of reductions in mortality and vascular events in major clinical outcome trials. The aim is to evaluate the effects of atorvastatin on proinflammatory markers (TNF-α, IL-6), HbA1c andleptin in obese patients with type 2 diabetes. Methods: Sixty fivenewly diagnosed T2DM patients were randomly allocated into 2 groups; group I treated with metformin only; in group II atorvastatin was added with metformin. Twenty healthy subjects were enrolled as control group. While maintaining their usual eating habits, fasting blood samples were collected at baseline and after 12 weeks of treatment. Results

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Scopus
Publication Date
Tue May 26 2020
Journal Name
Connect Journals
DIAGNOSTIC VALUE OF N-TERMINAL PRO BRAIN NATRIURETIC PEPTIDE (NT-PRO BNP) IN IRAQI CHILDREN WITH HEART FAILURE
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Heart failure (HF) is characterized by family history and clinical examination combined with diagnostic tools such as electrocardiogram, chest x-ray and an assessment of left ventricular function by echocardiography. An early diagnosis of heart failure is still based on symptoms of dyspnea, fatigue and signs of fluid overload. Serum N-terminal pro-B-type natriuretic peptide (NT-pro BNP) is cardiac biomarker has emerged as potential predictor of heart failure. It is used as a sensitive biomarker in diagnosis and assessment severity of heart failure. This study assed the diagnostic value of (NT-pro BNP), in Iraqi children patients with heart failure and its correlation with LVEF% especially in emergency rooms of hospitals.Ninety (90) consecut

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Publication Date
Mon Dec 02 2024
Journal Name
Iranian Society Of Parasitology
Single Nucleotide Polymorphism of IL-18 (Rs 1946519) in Recurrent Aborted Iraqi Women and Its Association with Toxoplasmosis
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
IGG and IGM response in a group of Iraqi health care worker following SARS-CoV-2 mRNA vaccine
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Publication Date
Wed Feb 01 2023
Journal Name
Eurasian Chemical Communications
Assessment of systemic oxidative stress and antioxidants in Iraqi women with newly diagnosed and tamoxifen-treated breast cancer
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Breast cancer (BC) is one of the most frequently observed malignancy in females worldwide. Today, tamoxifen (TAM) is considered as the highly effective therapy for treatment of breast tumors. Oxidative stress has implicated strongly in the pathophysiology of malignancies. This study aimed to investigate the changes in the levels of oxidants and antioxidants in patients with newly diagnosed and TAM-treated BC. Sixty newly diagnosed and 60 TAM-treated women with BC and 50 healthy volunteers were included in this study. Parameters including total oxidant capacity (TOC), total antioxidant capacity (TAC), and catalase (CAT) activity were determined before and after treatment with TAM. The serum levels of TOC and oxidative stress index (OSI) were

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Scopus
Publication Date
Tue Dec 01 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Association between ABO blood groups and susceptibility to COVID-19: profile of age and gender in Iraqi patients
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Abstract<sec> <title>Background

A case-control study was performed to examine age, gender, and ABO blood groups in 1014 Iraqi hospitalized cases with Coronavirus disease 2019 (COVID-19) and 901 blood donors (control group). The infection was molecularly diagnosed by detecting coronavirus RNA in nasal swabs of patients.

Results

Mean age was significantly elevated in cases compared to controls (48.2 ± 13.8 vs. 29.9 ± 9.0 year; probability [p] < 0.001). Receiver operating characteristic anal

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Publication Date
Thu Dec 25 2025
Journal Name
Sultan Qaboos University Medical Journal
Clinical and Molecular Analysis of ATP7B Variants Identified by Next-Generation Sequencing in Iraqi Adults With Wilson Disease
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Objectives: This study aimed to identify and analyse ATP7B variants in Iraqi adults with Wilson disease (WD) by long-read next-generation sequencing. Methods: This cross-sectional study was conducted at the Poisoning Consultation Center at Ghazy Al-Hariri Hospital for Surgical Specialties and the Gastroenterology Consultation Clinic at Baghdad Teaching Hospital, Medical City in Baghdad, Iraq. Unrelated patients with clinical and biochemical features suggestive of WD were recruited between October 2022 and October 2023. DNA was extracted from peripheral blood samples. Variants in the ATP7B gene were identified using long-read next-generation sequencing and then analysed by in-silico tools. Results: A total of 45 patients were recruited in

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Scopus
Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Semiotics of Musical Sign in Iraqi Pantomime Show (Ahriman) as a Model: علي عدي صاحب-شيماء حسين طاهر
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The musical sign was associated with the first appearances of acting that are based on human gestures and expressive and silent movements, and they contributed in accentuating and clarifying these gestures and explain their meanings and indications, and they remained with them until these gestures turned into artistic theatrical shows so that the musical sign would have many functions and constitute the main pillars for this kind of show.
The musical sign is a language not much different than the human language in the semiotic analysis. There has been an increased interest in it and its use in the mime shows by the graduates who realized its necessity and significance in the pantomime show intellectually, artistically and aesthetical

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