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

In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise Lindelöf and locally Lindelöf topological spaces, which are generalizations of will-known concepts: Lindelöf topological space (1) "A topological space X is called a Lindelöf space if for every open cover of X has a countable subcover" and locally Lindelöf topological space (1) "A topological space X is called a locally Lindelöf space if for every point x in X, there exist a nbd U of x such that the closure of U in X is Lindelöf space". Either the new concepts are: "A fibrewise topological space X over B is called a fibrewise Lindelöf if the projection function p : X→B is Lindelöf" and "The fibrewise topological space X over B

Air pollution from various sources is one of the most serious environmental problems, especially after pollutants are deposited on the surface of the soil and leaves of the plants and then transferred to the rest of the plant and entering food chains. The present study was conducted to determine the effects of air pollution on different biochemical parameters in Eucalyptus sp. and calculation the Air Pollution Tolerance Index. The selected plant leaves were collected from five sites, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and close to the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. The leaves were taken on a seasonal basis for the period from Octo

 The present study is an attempt for detection of A. baumannii by conventional and PCR methods using species-specific primers for these A. baumannii. A total of 87 samples were collected from hospitals in Baghdad (Al-Rasafa and Al-Karkh Hospitals) during the period from 2019 to 2020.The samples included: 40 specimens, from wounds, respiratory infections (sputum), burns, CSF and 47 samples from the hospital environment (swabs), while samples collected from intensive care unit including patient beds, surgical instruments and appliances, emergency lobby and baby incubators. A. baumannii isolate identification depending on the morphologic characteristics on the culture media including, blood agar, MacConkey  agar, as well as t

Sewage sludge samples were collected from Al-rasafa and Al-karkh refinement stations which represent the main stations of Baghdad city. Samples were collected from all treatment stages: before, after, and during refinement processes. The High Purity Germanium Coaxial Detector system with energy resolution 1.8 keV for energy line 1333 keV of Co – 60 radioactive sources was used to measure radioactivity from both natural and artificial sources. GENIE – 2000 analysis the results statistically and qualitatively. The results showed that all sewage sludge samples exhibited natural radioactive level and sometimes less than the international regular standards, but Al–Karkh station showed increment in radioactive levels than Al– Rasa

Congenital toxoplasmosis (CT) and congenital rubella (CR) infections are well-known causes potentially leading to devastating consequences. This report aims to address the prevalence of each of these infections among suspected infants in a pediatric hospital in Baghdad.

The study sample includes 120 blood samples of suspected infants consulting Al-Alwyia pediatric teaching hospital over one year. This report represents an extension of a previous article published in Al-Kindy College Medical Journal KCMJ about cytomegalovirus infection (CMV). Using the enzyme-linked immunosorbent assay (ELISA) method, the results show that 5.8% and 5% were positive for specific IgM antibodies for rubella and toxoplasmosis respectively. Results also

Research and Development Programs Effectiveness in the Central Library of Baghdad University

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te