The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

The silver nanoparticles synthesized have to be handled by humans and must be available at cheaper rates for their effective utilization; thus, there is a need for an environmentally and economically feasible way to synthesize these nanoparticles. Therefore, this study aimed to synthesis of silver nanoparticles using phenolic compounds extracted from Rosmarinus officinalis. The maceration method and Soxhlet apparatus were used to prepare aqueous and methanolic Rosmarinus officinalis leaves extracts respectively, Furthermore, Rosmarinus officinalis silver nanoparticles (RAgNPs) were prepared from the aqueous and methanolic leaves extract of this plant and diagnosed using the ultraviolet (UV) spectroscopy, scanning electron microscopy (SEM),

In this research a study process to calculate the factor accumulation of gamma rays for aluminum and exporters cobalt 60 Mika Atktron volts and actively radiation Vdrh 1.406 Mika Bq been studying the effect of the angle of reimbursement and the distance between the shield and detector In measurements factor accumulation Adhrt results in line with the theoretical results published

Anabolic androgenic steroids (AAS) are man-made derivatives of the male sex hormone testosterone, originally designed for therapeutic uses to provide higher anabolic potency with lower androgenic effects. Increasing numbers of young athletes are using these agents illicitly to enhance physical fitness, appearance, and performance despite their numerous side effects and worldwide banning.  Today, their use remains one of the main health problems in sports because of their availability and low price.  The present study focuses on investigating the adverse effects of anabolic androgenic steroid abuse on sex hormones, liver and renal function tests, fasting glucose levels and lipid metabolism in Iraqi male recreational bodybuilders

Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

The field of Optical Character Recognition (OCR) is the process of converting an image of text into a machine-readable text format. The classification of Arabic manuscripts in general is part of this field. In recent years, the processing of Arabian image databases by deep learning architectures has experienced a remarkable development. However, this remains insufficient to satisfy the enormous wealth of Arabic manuscripts. In this research, a deep learning architecture is used to address the issue of classifying Arabic letters written by hand. The method based on a convolutional neural network (CNN) architecture as a self-extractor and classifier. Considering the nature of the dataset images (binary images), the contours of the alphabet

Background: Cisplatin is one of the most
commonly used anti-cancer drugs , but its
clinical use was limited by its nephrotoxicity .
Methods: In this study we try to investigate the
renoprotective effect of captopril and
aminophylline against cisplatin induced
nephrotoxicity .For this purpose a 36 Sprague
Dawley rats was divided randomly to 6 groups ,
each group consist of 6 rats. The first group
given normal saline and act as control group,
while the other 5 groups given cisplatin ( 7.5
mg/kg ) , captopril ( 60 mg/kg ) , aminophylline
( 24 mg/kg ) , captopril with cisplatin and
aminophylline with cisplatin respectively. All
drugs are given as single dose through
intraperitonial route. After 6

In this research, the Williamson-Hall method and of size-strain plot method was employed to analyze X- ray lines for evaluating the crystallite size and lattice strain and of cadmium oxide nanoparticles. the crystallite size value is (15.2 nm) and (93.1 nm) and lattice strain (4.2 x10−4 ) and (21x10−4) respectively. Also, other methods have been employed to evaluate the crystallite size. The current methods are (Sherrer and modified Sherrer methods ) and their results are (14.8 nm) and (13.9nm) respectively. Each method of analysis has a different result because the alteration in the crystallite size and lattice strain calculated according to the Williamson-Hall and size-strain plot methods shows that the non-uniform strain in nan

Anti-tumor necrosis factor treatments for inflammatory bowel disease face challenges like primary nonresponse and secondary loss of response, often due to antidrug antibodies that increase drug clearance. The Fc-gamma receptors type3A (FCGR3A) (rs396991) polymorphism affects infliximab pharmacokinetics and immunogenicity. This study investigates its influence on trough levels, anti-infliximab antibody development, and clinical outcomes in Iraqi ulcerative colitis (UC) patients. This single-center study involved patients on maintenance infliximab therapy who were enrolled. Serum infliximab trough levels and anti-infliximab antibodies (antibodies to infliximab) (free and total) were measured using enzyme-linked immunosorbent assay. Genotyping