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Should Iraq Adopt IFRSs?
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Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from its national Unified Accounting System (UAS) to International Financial Reporting Standards (IFRSs). The investigation used a qualitative research approach including two research methods. For archival resources to the accounting system and the pressure to change, content analysis was used. To ascertain the views of persons of significant importance, In-depth semi-structured interviews were conducted with academics, managers, consultants, CFO, CAO, and accounting professionals in Iraq based on the New Institutional Theory (Isomorphism) was used to analyze the interview transcripts. The results revealed that the current situation in Iraq is an example of institutional isomorphism, specifically coercive isomorphism by the World Bank and IMF; mimetic isomorphism by the IOCs and normative isomorphism by the Big 4 accounting firms. Further, this study highlights the need for further research into the impact o

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Anatomical study of the vegetative parts of the species Arum colocasia L. in Iraq
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The current investigation conducted to examine the anatomical aspects of the Arum colocasia L. cultured in Iraq. The study included the anatomical characteristics of the different plant parts, including the root, stem and leaf, the results of the study on the vegetative parts were shown the important anatomical characteristics in terms of the form of the sections reviewed and vertical in them, and the study of their tissues, as well as the stomata complexities and the thickness of the epidermis, vascular bundles, pith, additionally the dimensions of mesophyll and in blade of the leaf. The research was conducted as it is one of the monocotyledon plants and because of the lack of anatomical studies on it, therefore it was studied to know the

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
Using the general budget for the year 2019 to achieve sustainable development in Iraq
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The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

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Publication Date
Tue Oct 16 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Isolation and Detection of Candida tropicalis from Aborted Placenta in Al-Najaf city/Iraq
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Background: Candida tropicalis is one of the most causes of vulvovaginal candidiasis (VVC) in women. Systemic candidiasis and candidemia may also occur in pregnancies. Objective: This study was carried out to detect and isolate of this yeast from aborted placenta, which may cause severe complications such as spontaneous abortion. Materials and methods: Fresh aborted placenta were collected and washed by normal saline to remove the blood. Then, cut it into portions and place it in test tube containing 5 ml of normal saline. Finally, shake for 10 minutes, after that, cultured for microbial isolation. Isolation and detection were done by some conventional methods with Api candida and CHROMagar. Results: The results showed that four iso

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Publication Date
Thu Sep 03 2020
Journal Name
مجلة العلوم السياسية
The Requirement of the National Democratic project in Iraq post Daesh Terrorist Group Stage
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This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the e

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Concentrations, Sources and Distribution of Polycyclic Aromatic Hydrocarbon (PAHs) Compounds in Basrah soils, Iraq
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  Anthropogenic activities cause soil pollution with different serious pollutants, such as polycyclic aromatic hydrocarbon (PAHs) compounds. This study assessed the contamination of PAHs in soil samples collected from 30 sites divided into eight groups (residential areas, oil areas, agricultural areas, roads, petrol stations, power plants, public parks and electrical generators) in Basrah city-Iraq during 2019-2020. The soil characteristics including (moisture, pH, EC and TOC) were measured. Results showed the following ranges (soil moisture (0.03-0.18%),pH (6.90-8.16), EC (2.48-104.80) mS/cm and TOC (9.90-20.50%)). Gas Chromatography (GC) was used to measure PAHs in extracted soil samples. The total PAH range (499.96 - 5864.86) ng/g dr

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Publication Date
Tue Oct 01 2019
Journal Name
2019 12th International Conference On Developments In Esystems Engineering (dese)
Roadway Deterioration Prediction Using Markov Chain Modeling (Wasit Governorate/ Iraq as a Case Study)
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Publication Date
Fri Mar 31 2023
Journal Name
Iraqi Geological Journal
Subsurface Structural Image of Galabat Field, North East of Iraq Using 2D Seismic Data
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This research had been achieved to identify the image of the subsurface structure representing the Tertiary period in the Galabat Field northeast of Iraq using 2D seismic survey measurements. Synthetic seismograms of the Galabat-3 well were generated in order to identify and pick the reflectors in seismic sections. Structural Images were drawn in the time domain and then converted to the depth domain by using average velocities. Structurally, seismic sections illustrate these reflectors are affected by two reverse faults affected on the Jeribe Formation and the layers below with the increase in the density of the reverse faults in the northern division. The structural maps show Galabat field, which consists of longitudinal Asymmetrical narr

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Publication Date
Fri Jul 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
IXODIOD TICK FAUNA INFESTING SHEEP AND GOATS IN THE MIDDLE AND SOUTH OF IRAQ
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    A total of 215 sheep and 87 goats were carefully searched for ixodid ticks from January to December 2015 at different regions of the middle and south of Iraq. The detached ticks count 1533 ticks from sheep with intensity of 8.4 and count 332 ticks from goats with intensity of 6.8. Tick species recovered from sheep and their incidence rates were: Rhipicephalus turanicus (39%), Hyalomma anatolicum (28%), R. (Boophilus) annulatus (11%), Hyalomma sp. (9%), H. turanicum (6%), H. excavatum (6%) and R. leporis (1%) while the tick species recovered from goats and their incidence rates were: R. turanicus (64%), H. anatolicum (24%)

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimation Mean Wind Speed in Iraq By Using Parametric And Nonparametric Linear Mixed Models
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In this research, the one of the most important model and widely used in many and applications is linear mixed model, which widely used to analysis the longitudinal data that characterized by the repeated measures form .where estimating linear mixed model by using two methods (parametric and nonparametric) and used to estimate the conditional mean and marginal mean in linear mixed model ,A comparison between number of models is made to get the best model that will represent the mean wind speed in Iraq.The application is concerned with 8 meteorological stations in Iraq that we selected randomly and   then we take a monthly data about wind speed over ten years Then average it over each month in corresponding year, so we g

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Natural Products of Lactococcus Overcome Nosocomial Infection in Some of Baghdad Hospitals in Iraq
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Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol

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