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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi
... Show MoreComputer Aided Designing Tools of Electron Lenses (CADTEL) is a software packages cares about design, compute and plot simultaneously of the objective and projector properties of electron magnetic lenses. The developments in CADTEL software leads to contain a large fields and methods, adding to previous publish in 2013. The current improvement is inserting of some important parameters which are the resolution and focusing parameters. These parameters are angular semi-angle (α), focusing power (β), resolution limit (δ), image rotation (θ), spherical aberration (Cs), defocus (ΔZ), wave aberration (Χwab), depth of field (Dfld), and depth of focus (Dfoc) a
... Show MoreCustomers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w
... Show MoreThe genus Serrasentis is one of important acanthocephalan parasites, parasitizing fish, birds and other vertebrates. Twenty two out of 500 fish specimens (4.4%) were found to be naturally infected with adult and cyst of worms of Serrasentis sp. which were collected from the stomach and intestine of Synaptura orientalis; Johnius belangrii, Otolithus ruber and Upeneus sulphureus fish species', from locations of Khor Abdullah, Arabian Gulf, Iraqi marine waters (29°58,33, N48°28, 20E) during the year 2017.The light and SEM study revealed that the adult worm have elongated and cylindrical body, anterior extremity with hooks forming combs arranged on the ven
... Show MoreThis study aimed to investigate the impact of implementing Glycetin by injection on the productive features of local Iraqi chickens. 100 female hens and 20 roosters from a local Iraqi chicken population, at age 26 weeks. The sample was divided into three groups, in addition to a control group. Each experimental group had 25 female hens, with the same procedure being performed for each individual hen, and 20 roosters, which were reared separately for the purpose of artificial insemination. The avian specimens were housed in separate enclosures, and the experimental conditions were allocated as follows: the initial condition (Control Group) did not receive any injections, whereas condit
One of the most opportunistic mycosis globally is the Candida ssp., which is considered as the most agent that cause nosocomial urinary tract infections (UTIs), oral candidiasis and genitourinary candidiasis. This study included 100 samples of Iraqi subjects suffering from urinary tract infections. Identification of Candida have been done by different methods such as; characteristic of colony on culture, gram stain, and microscopically. This study aimed to isolation and identification of Candida spp from urine sample of UTI patients and find the relevance of ages and blood group of patients with the infections rate, also determine the effect of age on ESR and CRP levels in the patients. The results showed the higher frequency of
... Show MoreHuman cytomegalovirus (HCMV) has a worldwide distribution and extremely common infections. The presence of HCMV genome and antigens has been detected in many kinds of human cancers especially breast cancer. In Iraq, the incidence of breast cancer generally exceeds any other type of malignancies among Iraqi population. The study was performed in the period between October 2016 and June 2017 in Central public health laboratory/Baghdad. It involve samples from 90 women including 60 breast cancer patients, 20 benign tumor patients, and 10 normal breast tissues. A blood sample was obtained from each woman included in this study. Anti-HCMV IgG antibody was presented in 9/10 (90%) of normal women, benign breast tumor patients 19/20 (95%) and malig
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