The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

The solar energy is the major source of power for the future and an important source of renewable energy in Iraq and the world. Suitable climate conditions for solar energy are available in Iraq, especially the high temperature in the summer season which extends for more than six months in the year. Hence, the global solar radiation is abundant with high intensity, which is very essential in applicable models for researchers and solar applications. Therefore, nine first-order regression empirical equations of Angstrom-type correlations were used to estimate the more appropriate global solar radiation model for Baghdad city. Two equations were developed empirically in this work, using the most available and easy to get meteorological data

    Petrophysical properties including volume of shale, porosity and water saturation are significance parameters for petroleum companies in evaluating the reservoirs and determining the hydrocarbon zones. These can be achieved through conventional petrophysical calculations from the well logs data such as gamma ray, sonic, neutron, density and deep resistivity. The well logging operations of the targeted limestone Mishrif reservoirs in Ns-X Well, Nasiriya Oilfield, south of Iraq could not be done due to some problems related to the well condition. The gamma ray log was the only recorded log through the cased borehole. Therefore, evaluating the reservoirs and estimating the perforation zones has not performed and the drilled well was

     The aim of the study is the measuring of changes in the spectral reflectivity water quality, analyzing the seasonal difference of Tigris River within Mosul City in the north of Iraq using Geographic Information Systems (GIS) and remote sensing techniques during the period (2014-2018). For this paper, Satellite images of the 8 Landsat in 2018 for four seasons have been selected in order to study the seasonal changes on the river they took place during 2018.  A total of ten sample datasets were taken at the upstream, midstream and downstream along the Tigris River. This research focuses on analyzing the locational variance of reflectance, analyzing seasonal difference, and finding modeling algal amount change.

Background: Depression is a state of low mood and aversion to activity, it can affect a person's thoughts, behavior and sense of well-being. It can affect oral health and lead to an increased risk of dental caries. Dental caries is the most common oral infectious diseases that stresses the immune system and causes changes in cellular and molecular components of peripheral blood and C-Reactive Protein is one of these components, considered a key biomarker of inflammation. This study was conducted to assess the effect of depression status on dental caries among 17 years old secondary school female students in relation to salivary C-Reactive Protein. Materials and Methods: A cross sectional study was carried and the whole sample composed of

Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

     Klebsiella pneumoniae is among the most frequent microorganisms isolated from infections of burn wounds. This cross-sectional study aimed to investigate the distribution of multi-drug resistant (MDR) K. pneumoniae in two burn hospitals and the antibiotic resistance profile in different burn regions of the same patient. It was performed in two hospitals (Al-Zahraa and Al-Karama) in Al-Kut, Iraq, between January and May 2022. Totally, 100 burn swabs were collected from 40 patients of both genders suffering from burn wound infections, with ages ranging between 3 and 50 years. Klebsiella pneumoniae were isolated and identified using conventional methods followed by VITEK®2 system and confirmed via polymerase chain reaction targeting t

This study aimed to examine the effects of electronic training to improve the skills of designing electronic courses for teachers of Arabic language in the colleges of education in Iraq. The descriptive approach is applied and the sample included 145 teachers of Arabic who were selected randomly from the colleges of education in Iraq. Moreover, the results reflected that e-training is effective in improving the skills related to designing online educational courses for teachers of Arabic in the colleges of education in Iraq. Besides, there was no difference between the mean of the respondents' responses to the total score of the tool on the role of electronic training to develop the skills related to electronic courses designing for teacher