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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 Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Toll like receptor 2(TLR2) in acne vulgaris patients before and after oral isotretinion therapy
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Background: Acne vulgaris is one of the top three most commonly encountered dermatological problems worldwide in both primary and secondary care. Human keratinocytes express functional TLR2 heterodimers. An increased expression of TLR2 was detected in the epidermis of inflammatory acne lesions, as observed in normal skin; the expression level increased with the degree of differentiation of the keratinocytes. TLR2 expression is upregulated in inflammatory acne lesions and induced by C. acnes. The current study conducted to assess the oral isotretinion treatment effect on the acne vulgaris patients by  evaluated the Toll Like Receptor 2 as a major  immune system marker in Acne vulgaris immune re

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Publication Date
Mon May 01 2023
Journal Name
Kurdish Studies
Establishing Proof Against Those Who Claimed to Contradict Al-Noman in Matters Such as Sales
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Jurisprudential disagreements are a significant source of a vast jurisprudential wealth. Among the manifestations of these disagreements are scholarly critiques raised by some scholars against others, claiming their divergence from the legal evidence or established principles for deducing legal rulings. One such critique is presented by the narrator scholar Abu Bakr Ibn Abi Shaybah, may Allah have mercy on him, directed towards Abu Hanifah al-Nu‘man, may Allah have mercy on him. In his compilation, Ibn Abi Shaybah cited numerous hadiths and traditions that he considered conflicting with the judgments as perceived by Imam Abu Hanifah, may Allah have mercy on him. These issues cover various branches of jurisprudence, including worship, sale

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Publication Date
Fri Dec 20 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
MEASURING RETURNSS TO SCALE, DISTRIBUTION EFFICIENCY AND ESTIMATING WHEAT PRODUCTION FUNCTION IN DHI QAR PROVINCE
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The aim of this research was to estimate the production function to measure returns to scale and distribution efficiency of  resources used in the production of wheat. Cross sectional data used of a random sample of 130 farmers in Dhi Qar Province. The results of the quantitative analysis of estimating production function showed that the double logarithmic form was the best estimated model based on economic and statistical indicators. However, that form suffered from heteroscedasticity and autocorrelation, so the robust regression technique was chosen. Value of returns to scale was 0.89 and this indicates decreasing returns to scale. This means that production function is in the second stage of the function. The results of the dist

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Publication Date
Fri Jan 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Correlation between crevicular C-reactive protein level with its serum level in chronic periodontitis patients
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Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),

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Publication Date
Sun Aug 01 2021
Journal Name
Arab World English Journal
Pragma-linguistic and Socio-pragmatic Transfer among Iraqi Female EFL Learners in Refusing Marriage Proposals
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In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively. The

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Correlation between paraoxonase-1 arylesterase activities and clopidogrel drug in patients with coronary artery disease
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Background: Coronary artery disease (CAD) is one of the leading causes of death worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. Arylesterase, the activity of Paraoxonase-1 (PON-1), is mainly contributed in the biotransformation of clopidogrel to its active thiol form. The purpose of this study was to investigate the effect of receiving clopidogrel drug on the arylesterase activities in CAD patients. The effect of receiving clopidogrel drug on the antioxidant activity of arylesterase was also monitored by determination of malondialdehyde (MDA) level. Methods: One hundred CAD patients, who were followed-up for 5 days after reciving clopidogrel, and 50 healthy volunteers were included in our study

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Publication Date
Tue Jun 15 2021
Journal Name
Arab World English Journal
Pragma-linguistic and Socio-pragmatic Transfer among Iraqi Female EFL Learners in Refusing Marriage Proposals
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In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively.

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Publication Date
Mon Jan 01 2018
Journal Name
Rsc Advances
Acyclic and cyclic imines and their metal complexes: recent progress in biomaterials and corrosion applications
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The contemporary development applications on scientific areas of acyclic and cyclic Schiff bases and their complexes.

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Publication Date
Tue Jun 14 2016
Journal Name
Transactions Of The Asabe
Using Terahertz Time-Domain Spectroscopy to Discriminate among Water Contamination Levels in Diesel Engine Oil
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Publication Date
Tue Oct 01 2024
Journal Name
Medical Journal Of Babylon
Association between Single Nucleotide Polymorphisms rs3757318 and Vitamin D Deficiency in Iraqi Breast Cancer Patients
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Abstract<sec> <title>Background:

Multiple single-nucleotide polymorphisms (SNPs) located in the intergenic region between estrogen receptor 1 and CCDC170 (especially at rs3757318) are thought to be associated with breast cancer risk. additionally, the serum level of vitamin D is believed to be linked to different aspects of breast carcinogenesis.

Objectives:

To assess the potential association between rs3757318 SNP and breast cancer pathogenicity, specifically in relation to serum vitam

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