Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

The study aimed to prepare a nanocapsules formulation from the acetonic extract of Moringa oleifera leaves, using polymeric capsules, and test its toxicity against the third instar larvae of Culex pipiens mosquitoes. The leaf extract was prepared using acetone as a solvent, and the nano polymeric capsules were prepared using the synthetic polymer polyethylene glycol 4000. The results showed the successful preparation of nano polymeric capsules from the leaf extract, with an average particle size of 259.2 nm, and a nanocapsule diameter of 263.83 nm, as determined by DLS and SEM analysis, respectively. The toxicity results indicated that the nano polymeric capsules of the leaf extract exhibited higher mortality rates, reaching 97.6% a

The wound healing process is incredibly intricate, consisting of a series of cellular activities. Although, this complex process has the potential to degenerate and result in chronic wound problems that are resistant to biological healing mechanisms. Nanoparticles can help to reduce inflammation, promote tissue regeneration, and accelerate wound healing. The proteolytic enzymes are believed to break down proteins and other molecules that can cause inflammation and impede the healing process. Wound was created in vivo using adult mice, and by taking blood samples the hematological parameters were evaluated to detected the effects of bromelain, silver nanoparticles and Br-AgNPs. The results shows an increased in white blood cells WBC, RBC, MC

Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h^-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H

The aim of this work is to calculate the one- electron expectation value of the electronic charge of atomic system Z=2,3….7 and we compare with He atom . the electronic density function D(r1) of He atom and like ions are evaluated . using Hartree –Fock wave.

      Will address this research interaction and coordination between fiscal and monetary policies and the impact of this interaction and coordination on economic stability and growth، and how the financial implications of monetary policy may stimulate action monetary policy and treatment side effects and the nature of responsiveness and bounce between procedures both two policies and their impact on the balance of overall economic and explained in the folds of searchjustifications coordination and the extent necessary in order to address the imbalances in economic activity through twinning actions of monetary and fiscal، has embodied this coordination and interaction between policies and their impact m

When the number of confirmed coronavirus disease cases rose in Iraq in the middle of February 2021, the Iraqi government performed a closure approach to constrain mobility and factory operations and enforce social distancing. In this research, the concentrations of air components (PM_2.5, PM₁₀, nitrogen dioxide (NO₂) and ozone (O₃)), which represent herein the degree of air quality index, were recorded, drawn and evaluated over central (Baghdad, the capital), northern (Kirkuk Province) and southern (Basra Province) Iraq before and during the closure. The experimental duration of this research was 6 months (from 1 January 2021 to 30 June 2021), which

          The research deal with three variables of exceptional importance to organization business firms. These variables are emotional intelligence, transformational leadership, and organizational performance. The aim of this research is to determine the effect of emotional intelligence and transformational leadership on organizational performance at the banking sector, which is represented by Al-Rafidain Bank. The problem of the research is expressed by many questions related with the nature of the interrelationships and effects among research’s variables. The researcher has depended upon the descriptions - analytical approach. on a random sample of (80 ) managers