The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. T

After restoration of Iraqi marshes during 2003, three locations were chosen, one in each main marsh (Um Al-Naaj site in Al-Hwaizeh marsh; Al-Nagarah site in Al-Hammar marsh and Al-Baghdadia site in Al-Chebaysh marsh) to determine the concentrations of nutrients (Nitrate, Nitrite, Phosphate and Silicate) in water seasonally for the period winter, spring, summer, and autumn at 2007. Five water replicates were collected from each site, seasonally. In the Lab., the samples were analyzed by colorimetric methods; the results showed that Um-Al-Naaj site has the highest nutrients level, while Al-Nagarah site has the lowest level. The statistical program t-test was applied at the significant levels (P-value < 0.01) and (P-value < 0.05) to know

Background: Complete removal of filling material from the root canal is an essential requirement for endodontic retreatment. The purpose of the present study is to evaluate and compare the dissolving capabilities of various solvents (Xylene, Eugenate Desobturator, Eucalyptol, EDTA and Distilled water (as a control)) on four different types of sealer (Endofill, Apexit Plus, AH Plus and EndoSequence bioceramic sealer). Materials and method: Eighty samples of each sealer were prepared according to the manufacturers' instructions and then divided into ten groups (of 8 samples) for immersion in the respective solvents for 2 and 5 min immersion periods. Each sealer specimen was weighed to obtain its initial mass. The specimens were immersed in

Cryptosporidium is a protozoan parasite of medical and veterinary significance that causes gastroenteritis in a number of vertebrate hosts. Several studies have recorded different degrees of pathogenicity and virulence among Cryptosporidium species and isolates of the same species as well as evidence of variation in host susceptibility to infection. Nevertheless, important progress has been made in determining Cryptosporidium's putative virulence factors. Since the publication of C parvum and C. Hominis this development has been accelerated genomes, identified by a range of immunological and molecular techniques with the characterization of over 25 putative virulence factors, which are proposed to be involved in aspects of host-pat

The current research aims to find out the effect of strategic sensitivity in enhancing organizational immunity at the leadership levels in the Iraqi Ministry of Education, as the strategic sensitivity variable includes two dimensions (strategic foresight and strategic Insight), and the organizational immunity variable addresses three dimensions (organizational learning, organizational memory and organizational DNA). The main purpose of this research was related to the extent to which the Ministry’s immunity was achieved through the role played by strategic sensitivity. A sample of (349) individuals was selected . The questionnaire was relied upon to collect data, and the number of questionnaires suitable for analysis was (330). Re

Sediment accumulated in sewers is a major concern source as it induces numerous operational and environmental problems. For instance, during wet weather flow, the re-suspension of this sediment accompanied by the combined sewer overflow may cause huge pollutant load to the receiving water body. The characteristics of the sewer sediment are important as it shapes its behaviour and determines the extent of the pollution load. In this paper, an investigation of sewer sediment and its characterization is done for a case study in Baghdad city. Sediment depth covers more than 50% of the sewer cross-sectional area; several operational causes are comprised to cause this huge depths of sediment depositions. The testing and analysis of the s

أن كرة السلة بما تتضمنه من مهارات حركية متنوعة تتطلب من ممارسيها امتلاك عدد من القدرات الحركية الخاصة وبشكل خاص التوافق العضلي العصبي والرشاقة والقوة المميزة بالسرعة، فضلاعن قدرات الإدراك الحس- حركي (إدراك المكان وقوة دفع الكرة سواء بالطبطبة العالية أو الواطئة .... الخ ) لذا تكمن أهمية البحث في إيجاد الطرق والوسائل التي تطور قدرة الطالبة على إدراك قوة دفع الكرة والإحساس بها أثناء تعلم وتدريب الطبطبة بأنواعها ب