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

     In the last few years, the literature conferred a great interest in studying the feasibility of using memristive devices for computing. Memristive devices are important in structure, dynamics, as well as functionalities of artificial neural networks (ANNs) because of their resemblance to biological learning in synapses and neurons regarding switching characteristics of their resistance. Memristive architecture consists of a number of metastable switches (MSSs). Although the literature covered a variety of memristive applications for general purpose computations, the effect of low or high conductance of each MSS was unclear. This paper focuses on finding a potential criterion to calculate the conductance of each MMS rather t

The therapeutic value of the phenolic component and pure thymol was well known; this study comprised the extraction of crude phenol from two plants (Thymus vulgaris and Artemisia annua) which contain thymol with pure thymol and evaluate their effect on hematological and histological by using three different concentrations of each plant extract and pure thymol to tested them on lab mice. All the mice were allowed free access to water and feed for 21 days in laboratory conditions; orally, pure water was administered to the control mice (group I), while groups II, III, and IV were given orally with T. vulgaris, A. annua, combination of last two crude phenol plant extract 50:50 and pure thymol respectively. The levels of CHO, TRI, and HDL were

It is through a review of conversion of vegetable oils into glycidyl ethers focusing on their roles in achieving sustainability and improved epoxy resin performance. It involves functionalization of triglycerides in the form of epoxidation followed by glycidylation and yields bio-based monomers having improved mechanical as well as thermal properties. The review covers the underlying chemistry, production drivers, industrial applications, and future issues, supported by quantitative data and comparative studies. In addition, it integrates recent data on catalyst choice, feedstock flexibility, and environmental performance factors of bio-based resins, indicating their suitability for replacing traditional petroleum-based components.<

A simple, accurate, and cost-efficient UV-Visible spectrophotometric method has been developed for the determination of naphazoline nitrate (NPZ) in pure and pharmaceutical formulations. The suggested method was based on the nucleophilic substitution reaction of NPZ with 1,2-naphthoquinone-4-sulfonate sodium salt in alkaline medium at 80°C to form an orange/red-colored product of maximum absorption (λmax) at 483 nm. The stoichiometry of the reaction was determined via Job's method and limiting logarithmic method, and the mechanism of the reaction was postulated. Under the optimal conditions of the reaction, Beerʼs law was obeyed within the concentration range 0.5–50 μg/mL, the molar absorptivity value (ε) was 5766.5 L × mol–1 × c

This study deals with knowing the types of research in public relations studies at the Faculty of Mass Communication for the period from 1989 to 2007 and knowing the methods that researchers used in their studies, as well as knowing the methods and tools of scientific research that were used, and whether one method or tool is used more than others, and knowing Samples used in the analysis. As well as the contents and types of this research The institutions that were subjected to the study, and the preparation of the respondents This research aims to answer the following questions:. A- What are the types of research and methods that were used in university theses that dealt with the topic? Public Relations at the Faculty of Media from 1989

Background: Prolonged infections caused by High-risk HPVs have the potential to cause cancer in the regions of the body where they infect cells, including the cervix or the oropharynx, which refers to the rear part of the throat. Aims: To detection of Human Papillomavirus (HPV) -IgM , IL-10 and TNF among Iraqi women Methods: A total of 89 blood sample were collected from females with various cervical lesions and 40 blood samples were collected from apparently healthy along with a control group of 40 healthy females. The presence of Human Papillomavirus (HPV) -IgM, IL-10 and TNF in the collected samples was assessed using the ELISA technique. Results: The positivity rate of HPV IgM was 13.5%. This positivity was higher among individuals age

The research aimed at identifying the effect of using constructive learning model on academic achievement and learning soccer dribbling Skill in 2nd grade secondary school students. The researcher used the experimental method on (30) secondary school students; 10 selected for pilot study, 20 were divided into two groups. The experimental group followed constructive learning model while the controlling group followed the traditional method. The experimental program lasted for eight weeks with two teaching sessions per week for each group. The data was collected and treated using SPSS to conclude the positive effect of using constructive learning model on developing academic achievement and learning soccer dribbling Skill in 2nd grade seconda