This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Uropathogenic specific protein is a genotoxic protein targeting the DNA, leading to mutations and modifications in the normal cell's DNA and subsequently, cancer development. This study aims to determine the prevalence of the usp gene in Uropathogenic Escherichia coli isolated from females with urinary tract infections and study its correlation with biofilm formation. One hundred and five urine specimens were collected from female patients (20 to 55 years old) with urinary tract infections attending hospitals. Traditional laboratory methods using selective and differential culture media were used for initial bacterial isolation and identification, and molecular techniques that targeted a segment of the 16SrRNA gene with a specific primer pa

The importance of specifying proper aggregate grading for achieving satisfactory performance in pavement applications has long been recognized. To improve the specifications for superior performance, there is a need to understand how differences in aggregate gradations within the acceptable limits may affect unbound aggregate base behavior. The effects of gradation on strength, modulus, and deformation characteristics of high-quality crushed rock base materials are described here. Two crushed rock types commonly used in constructing heavy-duty granular base layers in the State of Victoria, Australia, with three different gradations each were used in this study. The gradations used represent the lower, medium, and upper gradation li

A microbial desalination cell (MDC) is a new approach to bioelectrochemical systems. It provides a more sustainable way to electrical power production, saltwater desalination, and wastewater treatment at the same time. This study examined three operation modes of the MDC: chemical cathode, air cathode, and biocathode MDC, to give clear sight of this system's performance. The experimental work results for these three modes were recorded as power densities generation, saltwater desalination rates, and COD removal percentages. For the chemical cathode MDC, the power density was 96.8 mW/m², the desalination rate was 84.08 ppm/hr, and the COD removal percentage was 95.94%. The air cathode MDC results were different

A many risk challenge in (settings hospital) are multi- bacteria are antibiotic-resistant. Some type strains that ability adhesion surface-attached bio-film census. Fifteen MRSA isolates were considered as high biofilm producers Moreover all MRSA isolates; M3, M5, M7 and M11 produced biofilms but the thickest biofilm seen M7strain. The MIC values of N. sativa oil against clinical isolates of MRSA were between (0.25, 0.5, 0.75, 1.0) μg/ml While MRSAcin (50, 75, 100, 125) µg\ ml. All biofilms treated with MRSAcin and Nigella sativa developed a presence of live cells after cultured on plate agar with inhibition zone between MIC (18 – 15) and (14- 11)mm respectively.Yet, results showed that MRSA supernatant developed a inhibitory ef

Background: Whey protein is the green-yellow colored, liquid portion of the milk, and it is also called the cheese serum, it is obtained after the separation of curd, during the coagulation of the milk. It contains a considerable amount of α-helix pattern with an evenly distributed hydrophobic and hydrophilic as well as basic and acidic amino acids along with their polypeptide chain. The major whey protein constituents include β-lactoglobulin (β-LG),α-lactalbumin (α-LA), immunoglobulins (IG), bovine serum albumin (BSA), bovine lactoperoxidase (LP), bovine lactoferrin (BLF) and minor amounts of a glycol macro peptide (GMP). Osseointegration can be defined as a process that is immune driven which leads to the formatio

In this study, experimental mortar combinations with 1% micro steel fibers, were examined to create geopolymer mortars. To test the effect of the fibers on the mortar's resistance, the geopolymer mortar was designed with various proportions of more environmentally friendly materials fly ash and slag. The percentage of fly ash by weight was 50, 60, and 70% of the slag. The best results were obtained when a 50:50 ratio of fly ash and slag were mixed with 1% micro steel fibers. The results showed that the mixtures containing fibers performed better in the considered tests (toughness index, ductility index, and resilience index). In the impact resistance test, the mixture contained 50% fly ash by weight of the slag with a temperature of

Introduction and Aim: Forkhead box P3 (FOXP3) and interleukin-10 (IL-10) are the key regulators controlling the activity of Treg cells, which are crucial for maintaining immune tolerance and reducing autoimmune reactions. The objective of this study was to investigate the potential utility of elevated levels of FOXP3 and IL-10 gene expression as a diagnostic indicator in patients with rheumatoid arthritis (RA).   Materials and Methods: The study used quantitative polymerase chain reaction (qPCR) to examine the expression levels of FOXP3 and IL-10 transcripts in whole blood samples from Iraqi patients with rheumatoid arthritis. A group of healthy control subjects were also included in the study.   Results: In blood samples taken fr

Taking into account the significance of food chains in the environment, it demonstrates the interdependence of all living things and has economic implications for people. Hunting cooperation, fear, and intraspecific competition are all included in a food chain model that has been developed and researched. The study tries to comprehend how these elements affect the behavior of species along the food chain. We first examined the suggested model's solution properties before calculating every potential equilibrium point and examining the stability and bifurcation nearby. We have identified the factors that guarantee the global stability of the positive equilibrium point using the geometric approach. Additionally, the circumstances that would gu