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

The objective of this study was to investigate the release profile of different fat and water soluble bases using diazepam as a model drug , and then to develop  a satisfactory formula with a rapid release of diazepam from suppository bases .The study was conducted using theobroma oil ,glycerol-gelatin and glycerol-PEG1540 bases using conventional mold method for preparation .while the later base was utilized to incorporate diazepam ( buffered solution ) in a hollow type suppositories. The results indicated that all types of bases can be utilized to formulate diazepam as  rectal suppositories with acceptable disintegration time ( 12, 10, 6, and 6min.), respectively . While 100% of the  released drug had been shown differen

Statistical studies are reported in this article for an active galactic nuclei sample of different type of active galaxies Seyferts 1, Seyferts 2, and Quasars. These sources have been selected from a Catalogue for bright X-ray galaxies. The name of this index is ROSAT Bright Source Catalogue (RBSC) and the NRAO VLA Sky Survey (NVSS). In this research, multi-wavelength observational bands Radio at 1.4 GHz, Optical at 4400 A0, and X-ray at energy 0.1-2.4 KeV have been adopted in this study. The behavior of flux density ratios has been studied ,  with respect to the absolute magnitude . Furthermore, the Seyfert1 and Seyfert 2 objects are combined in one group and the QSOs are collectest in another group. Also, it has been found that t

Statistical studies are reported in this article for an active galactic nuclei sample of different type of active galaxies Seyferts 1, Seyferts 2, and Quasars. These sources have been selected from a Catalogue for bright X-ray galaxies. The name of this index is ROSAT Bright Source Catalogue (RBSC) and the NRAO VLA Sky Survey (NVSS). In this research, multi-wavelength observational bands Radio at 1.4 GHz, Optical at 4400 A⁰, and X-ray at energy 0.1-2.4 KeV have been adopted in this study. The behavior of flux density ratios has been studied ,  with respect to the absolute magnitude . Furthermore, the Seyfert1 and Seyfert 2 objects are combined in one group and the QSOs are collectest in another group. Also, it has been fo

Statistical studies are reported in this article for an active galactic nuclei sample of different type of active galaxies Seyferts 1, Seyferts 2, and Quasars. These sources have been selected from a Catalogue for bright X-ray galaxies. The name of this index is ROSAT Bright Source Catalogue (RBSC) and the NRAO VLA Sky Survey (NVSS). In this research, multi-wavelength observational bands Radio at 1.4 GHz, Optical at 4400 A0, and X-ray at energy 0.1-2.4 KeV have been adopted in this study. The behavior of flux density ratios has been studied ,  with respect to the absolute magnitude . Furthermore, the Seyfert1 and Seyfert 2 objects are combined in one group and the QSOs are collectest in another group. Also, it has been found that t

Beta-irradiation effects on the microstructure of LDPE samples have been investigated
using Positron Annihilation Lifetime Technique (PALT). These effects on the orthopositronium
(o-Ps) Lifetime t3, the free positron annihilation lifetime 2 t , the free-volume
hole size (Vh) and the free volume fraction (fh) were measured as functions of Beta
irradiation - dose up to a total dose of 30.28 kGy.
The results show that the values of t3, Vh and fh increase gradually with increasing Beta
dose up to a total dose of 1.289 kGy, and reach a maximum increment of 17.4%, 32.8% and
5.86%, respectively, while t2 reachs maximum increment of 211.9% at a total dose of 1.59
kGy. Above these doses, the values show nonlinear changes u

Background: Severe acute respiratory syndrome coronavirus 2 (SARS-Cov-2) is still a severe threaft for human health currently, and the researches about it is a focus topic worldwide.

Aim of the study: In this study, we will collect some laboratory results of the patients with coronavirus disease (COVID-19) to assess the function of liver, heart, kidney and even pancreas. 

Subjects and Methods: Laboratory results of the patients with COVID-19 are collected. The biochemical indices are classified and used to assess the according function of liver, heart, kidney; meantime, and blood glucose is also observed and taken as an index to roughly evaluate pancreas.

Results: There were some in

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science Ibn AL-Haitham, University of Baghdad for growing season 2017-2018 to evaluate effect of lead stress with concentrations (0, 50, 100, 150) mg.L -1 and Selenium concentrations (0, 15, 30) mg.L-1 on growth of dill plant using pots. The experiment was designed according to completely randomized design (CRD) with three replications. Result indicated that dill plants subjected to lead stress with height concentrations caused decrease in plant parameters (plant height, no. of branches. plant-1, root length, shoot dry weight, the content of nitrogen, phosphorus and potassium, protein concentration, no. of umbe

Research summary

The Quranic discourse focused on a lot of vocabularies that carry goals that help man to acquire good, according to a methodology relies on adopting lofty ideas and values. The individual towards society, and the responsibility of society towards the individual. In our present age, the Muslim individual lives in a state of confrontation with deviant ideas, which unfortunately possess the means that make their impact great on society. The study concluded that the Holy Quran contains indicators and determinants of misguided and deviant thought, Which must be avoided because of the seriousness of its effects. Religion, in its general sense, represents a culture that transcends the limits of human ins

This experiment was performed to investigate the effect of dietary supplementation with linseed on egg quality of laying quail. A total of 320 9-week-old Japanese quail (Coturnix coturnix japonica) 9-wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) linseed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-d periods. Egg quality criteria involved in this experiment were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perce