Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene P

The aim of this study is to evaluate the association between IBD and oral symptom and mucosal lesions in patients with Crohn’s disease and ulcerative colitis

Methods: This is a cross-sectional study that has been done in (Kurdistan center for Gastroenterology and hepatology) of Teaching Hospital in Sulaymaniyah-Iraq, which included 101 patients previously diagnosed with Inflammatory Bowel Disease who were interviewed regarding manifestations of inflammatory bowel disease especially oral manifestations. Required data were collected through a specially designed questionnaire,

Results: The patients’ mean age was 45.74±12.58 years. Patients with ulcerative colitis and Crohn’s disease w

Objectives: To highlight the knowledge of Al-Kindy medical students regarding varicella infection and to assess their knowledge and attitude toward its prevention. Methodology: This descriptive cross-sectional study enrolled academic year 2020/2021 students at Al-Kindy College of Medicine from first to final year. We used an online questionnaire by Google forms to collect data, which were analyzed with SPSS 26. Results: A total of 208 students participated with 126 in the preclinical and 82 in the clinical grades. Generally, most clinical students were more aware about epidemiology, clinical manifestations, and complications of varicella infection than the preclinical students. Conclusion: Educational stage is a significant variab

It is well known that the rate of penetration is a key function for drilling engineers since it is directly related to the final well cost, thus reducing the non-productive time is a target of interest for all oil companies by optimizing the drilling processes or drilling parameters. These drilling parameters include mechanical (RPM, WOB, flow rate, SPP, torque and hook load) and travel transit time. The big challenge prediction is the complex interconnection between the drilling parameters so artificial intelligence techniques have been conducted in this study to predict ROP using operational drilling parameters and formation characteristics. In the current study, three AI techniques have been used which are neural network, fuzzy i

An extensive survey of citrus leaf miner (CLM) , Phyllocnistis citrella Stainton parasites
and predators was conducted during 1998 and 1999 in citrus orchards and nursuries in
Baghdad, Diyala and Wasit .Five eulophid parasites were recorded for the first time on citrus
leaf miner larvae , prepupae and pupae viz. Cirrospilus sp, Pnigalio sp ., Ratzburgiola
incompleta , Tetrasticus sp. and, Neochrysocharis formosa . Parasitism rate was ranged from
15% to 63% Chrysopa carnea , Orius albidipennis , Amblyseius sp . Were observed as
predators on CLM .

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.