This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Abstract: Tin oxide thin films were deposited by direct current (DC) reactive sputtering at gas pressures of 0.015 mbar – 0.15 mbar. The crystalline structure and surface morphology of the prepared SnO2 films were introduced by X-ray diffraction (XRD) and atomic force microscopy (AFM). These films showed preferred orientation in the (110) plane. Due to AFM micrographs, the grain size increased non-uniformly as the working gas pressure increased.

One hundred and sixty samples from saliva and dental plaque were sellected from patients with caries active at ages from (4-65) years from Umm Qasr Primary School and Al-Ameria Specialist Dental Center in Baghdad. 15 isolates belong to Streptococcus mutans were identified by biochemical tests and Vitek 2 compact system while 22 isolates identified by using Polymerase Chain Reaction ﴾PCR﴿ techniques and sequencing of 16SrRNA with 120 bp by using 16SrRNA the result confermed that these isolates were belong to S.mutans.

This study investigated the potential of bacterial culture in bioremediation of gasoline pollutant soils. Klebsiella pneumoniae has shown a tremendous ability in bioremediation of gasoline. K.pneumoniae was isolated from three electrical generator pollutant soils with gasoline in different regions from Baghdad (Abu-Graib, Al-Khadra quarter and Al-Seleikh region. Bacteria was isolated and identified according to biochemical tests, with optimum temperature at 35°C and pH=5.
FTIR spectrum was tested the ability of the K.pneumoniae to biodegrade the gasoline according to the peak areas, which appeared and referred to degrade amino compounds at wave number 3000 cm-1 (2955.23, 2923.47) which refer to the C-H with amines compounds and decre

Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

This research is marked by " lighting and processors formalism for spaces of shops selling mobile phones ," aims to " reveal about the relationship between lighting treatments formal designs spaces own internal selling mobile phone in addition to the recognition criteria Altsamama to lighting techniques and processes formality spaces shops competent to sell mobile phone " and lies the importance of this research in the " active role of the lighting in the building processors formalities and processes to prepare designs and show the final form integrated functionally and aesthetically so as to be ready for implementation , taking into consideration the role expressionist in the recipient and to make these spaces more than meet the require

The objective of this work is to study the concept of a fuzzy -cone metric space And some related definitions in space. Also, we discuss some new results of fixed point theorems. Finally, we apply the theory of fixed point achieved in the research on an integral type.

Background: Obesity (body mass index >30) is increasing worldwide with an estimated 1.7 billion people currently affected by the disease, Gallstone represent the third most common disease observed among obese patients. Moreover about 30% of the patients who are candidates for bariatric surgery either have undergone a prior cholecystectomy or are found to present gallstones at time of surgery, On the other hand, newly formed gallstones may be diagnosed in 27% to 43% of patients who have undergone bariatric surgery within a very short period of time.
Objective: To determine the prevalence of gallstone disease requiring cholecystectomy after laparoscopic sleeve gastrectomy and roux en Y gastric bypass during a one year follow up and t

     Three sites, selected on the Great Garraf Drain Channel (GGDC) demonstrated the first ever study dealing with rotifers biodiversity features from August 2019 till July 2020. Seventy-two taxonomic units were identified. The high densities of rotifera ranged from 733.32 - 32300 Ind./m³. Brachionus urceolaris, Keratella quadrata (long spin), Keratella quadrata (short spin) and Syncheta obloga were the most common relative abundance recorded in the index. In contrast the results of the constant index showed that there were nine constant taxonomic units. The species richness index was recorded from 1.489- 6.900. Jaccard presence similarity index revealed a strong link between stations 2