The aim of the research is to investigate potential effects of the finance industry and block-chain to general business of financing in particular, as well as its shortcomings and difficulties. To answer the research questions, the researcher used the objective narrative-analytical descriptive approach and included a qualitative analysis of Blockchain technology. The process of Blockchain technology based on their industries, the authors were selected based on their reputation in the Blockchain field. The research found that Blockchain can improve the efficiency of the banking industry's various sections. It has the ability to upgrade and transfer wages across borders, financial reporting and compliance, as well as trade finance

Abstract Diabetic nephropathy (DN) is a prevalent chronic microvascular diabetic complication. As inflammation plays a vital role in the development and progress of DN the macrophages migration inhibitory factor (MIF), a proinflammatory multifunctional cytokine approved to play a critical function in inflammatory responses in various pathologic situations like DN. This study aimed To assess serum levels of MIF in a sample of Iraqi diabetic patients with nephropathy supporting its validity as a marker for predicting nephropathy in T2DM patients. In addition, to evaluate the nephroprotective effect of angiotensin-converting enzyme (ACE) inhibitors in terms of their influence on MIF levels. This is a case-control study involving ninety

In the present work, pulsed laser deposition (PLD) technique was applied to a pellet of Chromium Oxide (99.999% pure) with 2.5 cm diameter and 3 mm thickness at a pressure of 5 Tons using a Hydraulic piston. The films were deposited using Nd: YAG laser λ= (4664) nm at 600 mJ and 400 number of shot on a glass substrate, The thickness of the film was (107 nm). Structural and morphological analysis showed that the films started to crystallize at annealing temperature greater than 400 oC. Absorbance and transmittance spectra were recorded in the wavelength range (300-
4400) nm before and after annealing. The effects of annealing temperature on absorption coefficient, refractive index, extinction coefficient, real and imaginary parts of d

Abstract

          The aim of the research is to measure the effect of changing the exchange rate on bank loans, and in order to achieve this goal, the (official exchange rate) was chosen as an independent variable and its effect was studied on the dependent variable, which is bank credit. Commercial Gulf, Baghdad, A Shore International for Investment (and the financial indicators (growth rate of loans) and the statistical program (Eviews 12) were used to measure the impact of the exchange rate change on the bank credit of banks, the research sample for the period 2012-2022, and the research reached a group Among the conclusions, the most important of which is that the

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

Pure cadmium oxide films (CdO) and doped with zinc were prepared at different atomic ratios using a pulsed laser deposition technique using an ND-YAG laser from the targets of the pressed powder capsules. X-ray diffraction measurements showed a cubic-shaped of CdO structure. Another phase appeared, especially in high percentages of zinc, corresponding to the hexagonal structure of zinc. The degree of crystallinity, as well as the crystal size, increased with the increase of the zinc ratio for the used targets. The atomic force microscopy measurements showed that increasing the dopant percentage leads to an increase in the size of the nanoparticles, the particle size distribution was irregular and wide, in addition, to increase the surfac

Green synthesis is depending on preparation of nano composited SiO₂/V₂O₅ by using the modified sol-gel method depending on rice husk ash as a source for the extraction of silica gel and the product powder of nano composited SiO₂/V₂O₅ characterization by many techniques such as X-ray diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), and N₂ adsorptions/desorption isotherms (BET). This study also includs the biological effectiveness of SiO₂/V₂O₅ and its effect on inhibiting bacterial growth after the prepared nanomaterial was applied to wound dressings, which gave a promising result for its use as

The emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c

Abstract

In this manuscript, a simple new method for the green synthesis of platinum nanoparticles (Pt NPs) utilizing F. carica Fig extract as reducing agent for antimicrobial activities was reported. Simultaneously, the microstructural and morphological features of the synthesized Pt NPs were thoroughly investigated. In particular, the attained Pt NPs exhibited spherical shape with diameter range of 5-30 nm and root mean square of 9.48 nm using Transmission Electron Microscopy (TEM) and Atomic Force Microscopy (AFM), respectively. Additionally, the final product (Pt NPs) was screened as antifungal and antibacterial agent against Candida and Aspergillus species as well as Gram-positive Staphyllococcus aureus and G

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o