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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Experimental In vitro Study to Assess the Antibacte-rial Activity of Thymus vulgaris Oil on Streptococ-cus Sanguinis
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Background: The Streptococcus genus are the predominant bacteria in the mouth and the Streptococcus sanguinis is one of them which performing a primary function for expansion of dental biofilm. Gingival and periodontal disorders are caused by dental biofilm, today, there is a necessity to discover naturally presenting antibacterial compounds from herbs with less side effects as a substitutive to the commonly handled chlorohexidine. Thus, the purpose of this study was to assess the antibacterial activity of thymus vulgaris oil on Streptococcus sanguinis bacteria In vitro. Materials and Methods: Human supragingival plaque samples were taken from 10 subjects, then morphological and microscopical examination, bioch

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Evaluating the in vitro Cytotoxicity of Thymus vulgaris Essential Oil on MCF-7 and HeLa Cancer Cell Lines
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     Thyme essential oil (TEO) was extracted from dried leaves of Thymus vulgaris. The air-dried aerial parts of the plant produced 1.0% yield of TEO. The detection of this essential oil’s compounds was performed by GC-MASS. The cytotoxic activity of TEO was evaluated against two human cancer cell lines, namely HeLa (human epithelial cervical cancer) and MCF-7 (human breast carcinoma). Cells grown in 96 multi-well plates were treated with six concentrations of EO (6.25, 12.5, 25, 50, 100, 200 ppm) and incubated at 37 °C for 72 hrs. Cancer cell lines elicited various degrees of sensitivity to the cytotoxic effect of essential oil. The TEO exhibited significant differences (p≤ 0.01) between the effects of

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Publication Date
Sun Apr 22 2007
Journal Name
Al-anbar University Journal For Pure Sciences
Geochemical and paleontological study of Gulneri Formation (Upper Cretaceous) NE Iraq
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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW SPECIES OF GENUS TRIALEURODES COCKERE FORM IRAQ (HOMOPTERA, ALEYRODIDAE)
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Trialeurodes irakensis sp. n. is describe and illustrated from Iraq. T.vaporariorurn (westwood)
is reported and for the first time for the Iraqi fauna. A ke to species of Trialeurodes found in
Iraq is presented.

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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORDS OF FREE-LIVING PROTOZOA (SARCODINA) FROM BAGHDAD CITY, IRAQ
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Studies in Iraq that concerned identification of free-living Protozoa (sarcodina) are scarce; so the current study deals with these protozoan communities inhabiting the Tigris River in Baghdad City. Sampling collection stations have been selected at each of AL-Gheraiˈat and AL-Adhamiyah area adjacent to the river. Monthly intervals sampling with three samples were collected from each station from June to September 2020. Total of 23 sarcodina taxa were listed, out of them 5 taxa were new record to the Tigris River in Baghdad: Difflugia urceolata Carter, 1864 (Arcellinida, Difflugiidae), Heleopera perapetricola Leidy, 1879 (Arcellinida, Heleoperidae), Rhaphidiophrys pallida F.E. Schulze, 1874 (Centrohelida, Raphidiophridae), Saccamoeba sp

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Publication Date
Tue Jul 01 2008
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW SPECIES OF COSMINA ROB.-DESVOIDY, 1830 IRAQ (DIPTERA : CALLIPHORIDAE)
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This study includes a detailed morphological description of Cosmina baghdadensis sp. nov.
from Iraq.
Many characters are used in identification especially chaetotaxy and male genetalia.
Locality, host plant, and data of collection were given.

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Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A New Species of Sarcophaga Meigen 1826 ( Diptera: Sarcophagidae) From Iraq
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This research includes a detailed  morphological description of

the   Sarcophaga dialensis sp . nov . in Iraq . Many morphological characters are used in identification especially chaetotaxy and male genitalia .Locality records , data of collection and host plant were mentioned.

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Parasites of Fishes Collected from Tigris River, Salah AlDeen Province, Iraq
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A total of 109 fish specimens belonging to six species (Barbus grypus, B. luteus, B. xanthopterus, Cyprinion macrostomum, Cyprinus carpio and Liza abu) were collected from Tigris river passing through Salah Al-Deen province during the period from September 2008 till January 2009. These fishes were infected with nine parasite species which included two sporozoans (Myxobolus mülleri and Dermocystidium percae), three ciliates (Trichodina cottidarum, T. elegini and T. murmanica) and four monogenetic trematodes (Dactylogyrus rhodeianus, D. vastator, Paradiplozoon cyprini and Microcotyle donavini). Among these parasites, two trichodinids (T. elegini and T. murmanica) were reported for the first time from fishes of Iraq. Also, B. grypus is c

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Monitoring of south Iraq marshes using classification and change detection techniques
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Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
Mechanical and Physiochemical Properties of Central Marshes Bed Soils – Southern Iraq
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The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total

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