Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Background: Obesity is an increasing health problem in developed countries and has grown into a major global epidemic. Recent studies suggested colonization of the stomach by Hpylori might affect gastric expression of appetite- and satiety-related hormone and patients cured of H pylori infection gained weight. Obesity and Helicobacter pylori (H. pylori) are important because of the problems they lead and their frequency of occurrence.

Objectives: To find out the prevalence of H. pylori infection in obese.

Type of the study:A cross-sectional study

Methods: A total of 32 obese female admitted to the study. Body mass indices (BMI) of all subjects wer

In this research, 152 clinical samples were collected from different hospitals in
Baghdad city, 30 isolates of Proteus spp. were identified from urine, wounds and
burns by using different bacteriological and biochemical assays. It was found that 20
(66.6%) samples were identifies as Proteus mirabilis and 10 (33.3%) samples were
Proteus vulgaris. Among the 30 isolates of Proteus spp., 18 isolates (60%) were
isolated from urine samples; 7 (23.3%) isolates from wounds samples and 5 (16.6%)
isolates from burns samples. Out of 20 isolates of P. mirabilis, 13 (65%) isolates
were from urine samples, 4 (20%) isolates were isolated from wounds samples and 3
(15%) isolates from burns. According to the gender, out of 30 Prot

Human cutaneous leishmaniasis (CL) is caused by Leishmania sp. parasite and endemic in Iraq. The current study was including analysis of available database from Iraqi CDC to determine the distribution of CL cases for the period (2008-2015 years) in Iraq. Total reported cases for this period were 17001 (range 2.9-10.5 per 100,000 individuals). Highest reported cases were recorded in the year 2015 (4000 cases). Male infections cases of CL (50.8%) were more than female infections (49.2%). Highest infections of CL were observed in the age group (5-14yr.) as (34.6%), While the lowest infection of CL were observed in the age group (>1yr.) as (4.3%). Highest infection case of CL was observed in the middle and west of Iraq (53%). In contrast,

Background: Fibromyalgia has been associated with physical and emotional trauma including invasive medical procedures. Both Fibromyalgia and ischemic heart disease have been linked with depression. The aim of the study is to assess the prevalence of fibromyalgia syndrome in patients with ischemic heart disease.Patients and Methods: A cross-sectional comparative study was done in the Iraqi Center for Heart Disease. One hundred patients, angiographically proved to have ischemic heart disease, were subjected to rheumatologic examination by another physician, and compared to hundred healthy individuals as a control group. Diagnosis of fibromyalgia was based on 1990 American College of Rheumatology Classification criteria for the diagnosis of

Polycystic ovary syndrome (PCOS) is a mainly common endocrine disorder. Hyperandrogenism is the major standard in the diagnosisof PCOS development.Eighty women diagnosed with PCOS and twenty healthy women(aged 20-40 years)were enrolled in this study which was conducted at the infertility clinic of Kamal AL-Samaraay Hospital/ Baghdad. The diagnosis of PCOS was made according to the Rotterdam criteria. Body mass index (BMI, Kg/m²)was calculated by a specific formula. History of menstrual irregularity, hirsutism, acne, and alopecia was taken. Hormone levels in serum, namely luteinizing hormone (LH), follicle stimulating hormone (FSH), and testosterone were measured in all patients and control subjects.There was a statistically si

The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

A cumulative review with a systematic approach aimed to provide a comparison of studies’ investigating the possible impact of the active form of vitamin D3, calcitriol (CTL), on the tooth movement caused by orthodontic forces (OTM) by evaluating the quality of evidence, based on collating current data from animal model studies, in vivo cell culture studies, and human clinical trials. Methods: A strict systematic review protocol was applied following the application of the International Prospective Register of Systematic Reviews (PROSPERO). A structured search strategy, including main keywords, was defined during detailed search with the application of electronic database systems: Medline/Pubmed, EMBASE, Scopus, Web of Science, and

In solar-thermal adsorption/desorption processes, it is not always possible to preserve equal operating times for the adsorption/desorption modes due to the fluctuating supply nature of the source which largely affects the system’s operating conditions. This paper seeks to examine the impact of adopting unequal adsorption/desorption times on the entire cooling performance of solar adsorption systems. A cooling system with silica gel–water as adsorbent-adsorbate pair has been built and tested under the climatic condition of Iraq. A mathematical model has been established to predict the system performance, and the results are successfully validated via the experimental findings. The results show that, the system can be operational