This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

Objective This study aims to investigate the impact of integrated training on kinematics variables and defensive accuracy in volleyball, focusing on enhancing balance and muscle tension control through proprioceptive neuromuscular facilitation (PNF) exercises. Methods The sample consisted of 14 male volleyball athletes from the first volleyball league of Al-Jaish Sports Club were divided into experimental (n=7) and control group (n=7). In the pre- and post-intervention periods, dynamic balance, muscle tension control and kinematic variables (during a lateral reaching task) as well as defensive performance accuracy upon fatigue onset of recoil laser strikes were assessed. Exposure the intervention program was carried out for six weeks, and t

Adenosine deaminase (ADA; Ec: 3.5.4.4), 5´- Nucleotidase (5´– NT; Ec: 3.1.3.5), and AMP – amino hydrolase (AMP – deaminase AMPDA; Ec: 3.5.4.6) activities were measured in sera of ovarian cancer patients before surgery, and after chemotherapy. The results indicated that ADA specific activity increased significantly (P<0.05), while 5´-NT and AMPDA specific activity decreased significantly (P<0.05) in ovarian cancer patients before surgery in comparison with those of their corresponding control women and benign tumors groups. When the activities of these enzymes were measured after chemotherapy, a significant decrease (P<0.05) in ADA activity, and a significant increase (P<0.05) in 5´- NT and AMPDA activities w

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

The experiment was conducted to study the effect of sodium chloride (NaCl) at the concentrations of 0.0, 0.5, 1.0 and 1.5% on the callus cells. The Iraq wheat variety was grown in vitro for the purpose of knowing the effect of salt stress on some indicators and cellular components of callus by using a randomized complete design, at the laboratories of tissue culture propagation date palm unit in the College of Agriculture / University of Kufa during the period 2014-2015. Fresh and dry weight, the rate of absolute growth, percentage of dry matter of callus, content of the callus cells of proline, total soluble carbohydrates, sodium and potassium ions, effectiveness of the enzymes catalase and peroxidase study shock salt proteins in callus we

Asthma is chronic inflammatory disease affecting 5% of world population. Characterized by eosinophilic type2 inflammation. FKBP51 immunophilin, important modular protein of glucocorticoid receptor (GR). We aimed to evaluate immunocytochemical localization of GR and FKBP51 in induced sputum cells by using immunocytochemical method and immunofluorescent ant-FKBP51 and anti –GR antibody and estimation of IgE and Type 2 inflammatory cytokine IL-5,IL-13 by ELISA technique.GR in the sputum show non-significant decrease of cytoplasmic distribution of the patient groups and highly significant increase in steroid treated patients and non-significant increase in nuclear distribution in non-steroid, FKBP51 nuclear localization show non-significant i

Background: Asthma is a common chronic disease in children in which the body’s airways swell, preventing the lungs from filling with air, there are many different inflammatory cells involved in asthma which can synthesize and release cytokines which are recognized to be important in chronic inflammation and play a critical role in the inflammatory response. Objectives: to assess the local effect of ICS on oral tissue by measuring Interlukine-12 level and Candida albicans colony in saliva among12 year's old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non-asthmatic children of the same age and gender.Type of the study: Cross –sectional study.Methods: The total samp

This study was designed to evaluate the effect of aqueous extract of Arabidopsis thaliana seeds on reducing glucose level for white albino mice. Twenty adults mice were used, divided randomly into four groups (five mice per each group). The first group (normal mice) was administrated with 0.1 ml of distilled water as a control, the second group (normal mice) was administrated with 0.1 ml of the plant extract, whereas the third and fourth groups (diabetic mice) were administrated with single dose of alloxan (150 mg/kg of the body weight) to induce diabetes, and the fourth group was administrated with 0.1 ml of the plant extract for 10 days, then blood glucose level was measured for all of the experimental animals (diabetic and no