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jeasiq-129
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
Sat Apr 30 2022
Journal Name
Revue D'intelligence Artificielle
Performance Evaluation of SDN DDoS Attack Detection and Mitigation Based Random Forest and K-Nearest Neighbors Machine Learning Algorithms
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Software-defined networks (SDN) have a centralized control architecture that makes them a tempting target for cyber attackers. One of the major threats is distributed denial of service (DDoS) attacks. It aims to exhaust network resources to make its services unavailable to legitimate users. DDoS attack detection based on machine learning algorithms is considered one of the most used techniques in SDN security. In this paper, four machine learning techniques (Random Forest, K-nearest neighbors, Naive Bayes, and Logistic Regression) have been tested to detect DDoS attacks. Also, a mitigation technique has been used to eliminate the attack effect on SDN. RF and KNN were selected because of their high accuracy results. Three types of ne

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Anti-cancer and Antioxidant Activities of Some New Synthesized Mannich Bases Containing an Imidazo (2, 1-B) Thiazole Moiety
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       Synthesis and preliminary biological evaluation of imidazo (2, 1-b) Thiazole derivatives is reported. Under Mannich conditions, a series of new imidazo (2, 1-b) Thiazole derivatives were synthesized. Starting from the reaction of 2- amino thiazole with 4- bromo phenyl bromide to produce 5-(4-bromo phenyl) imidazo (2, 1-b) thiazoles, following by introduce the substituted aminomethyl at position 6-by reacting with different aromatic amines under Mannich conditions to afford 6-secondary amine-5-(4-bromo phenyl) imidazo (2,1-b) thiazole in high yields.

FT-IR, 1H NMR, and 13C NMR techniques were used to characterize the synthesized derivatives. In addition, all compounds were tested for their antioxidant activity, and thr

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Numerical and Analytical Solutions of Space-Time Fractional Partial Differential Equations by Using a New Double Integral Transform Method
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  This work discusses the beginning of fractional calculus and how the Sumudu and Elzaki transforms are applied to fractional derivatives. This approach combines a double Sumudu-Elzaki transform strategy to discover analytic solutions to space-time fractional partial differential equations in Mittag-Leffler functions subject to initial and boundary conditions. Where this method gets closer and closer to the correct answer, and the technique's efficacy is demonstrated using numerical examples performed with Matlab R2015a.

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Isolation, Purification, and Characterization of Pecan Nut Lipase and Studying its Affinity towards Pomegranate Extracts and 1, 4-Diacetoxybenzene
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     This study included partial purification of the lipase enzyme from the karnel of the pecan nut. After applying ion exchange chromatography technique using CM-Cellulose, two lipase isoenzymes were observed with specific activity values of 2.66 and 1.7 units/mg protein. The highest activity of both isoenzymes appeared at the optimum pH values of 8 and 6 and at temperatures of 40 and 50 °C, respectively. A pure single band was obtained by using electrophoresis technique and it was found that the approximate molecular weight was 42 kDa for the two isoenzymes. The study dealt with the preparation of the diester compound 1,4-diacetoxybenzene, which was diagnosed by GC-MS and 1H NMR spectrometry. When studying the inhibitio

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Publication Date
Wed Nov 23 2022
Journal Name
Dental Hypotheses
Remineralization of Dentine Caries Using Moringa Oleifera Based Nano-Silver Fluoride: A Single-Blinded, Randomized, Active-Controlled Clinical Trial
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Publication Date
Fri Feb 10 2012
Journal Name
Molecules
Design, Synthesis and Preliminary Pharmacological Evaluation of New Non-Steroidal Anti-Inflammatory Agents Having a 4-(Methylsulfonyl) Aniline Pharmacophore
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A series of 4-(methylsulfonyl)aniline derivatives were synthesized in order to obtain new compounds as a potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the final compounds 11–14 was evaluated in rat using an egg-white induced edema model of inflammation in a dose equivalent to 3 mg/Kg of diclofenac sodium. All tested compounds produced significant reduction of paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the activity of compounds 11 and 14 was significantly higher than that of diclofenac sodium (at 3 mg/Kg) in the 120–300 minute time interval, while compound 12 expressed a comparable effect to that of di

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Publication Date
Sun Jan 01 2023
Journal Name
Materials Today: Proceedings
Preparation, characterization and preliminary cytotoxic evaluation of 6-mercaptopurine-coated biotinylated carbon dots nanoparticles as a drug delivery system
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Publication Date
Sat Jan 01 2022
Journal Name
Rsc Advances
Antioxidant properties of butylated phenol with oxadiazole and hydrazone moiety at <i>ortho</i> position supported by DFT study
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Two series of 1,3,4-oxadiazole derivatives at the sixth position of the 2,4-di-tert-butylphenol group were synthesized.

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
Production of Load Bearing Concrete Masonry Units (blocks) From Green Concrete Containing Plastic Waste and Nano Silica Sand Powder
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Industrial development has recently increased, including that of plastic industries. Since plastic has a very long analytical life, it will cause environmental pollution, so studies have resorted to reusing recycled waste plastic (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, producing environmentally friendly load-bearing concrete masonry units (blocks) was considered where five concrete mixtures were compressed at the blocks producing machine. The cement content reduced from 400 kg/m3 (B-400) to 300 kg/m3 (B-300) then to 200 kg/m3 (B-200). While (B-380) was produced using 380 kg/m3 cement and 20 kg/m3 nano-sil

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Publication Date
Mon May 14 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Antibiotic Resistance to Pseudomonas aeruginosa that Iisolate from Burns and Ggeneral Surgery from Al-Yarmouk Teaching Hospital
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     Pseudomonas aeruginosa is common gram negative rod – shaped bacterium, a species of considerable medical importance, P. aeruginosa is prototypical "multi drug resistant (MDR) Pathogen" that is recognised for its ubiquity, its intrinsically advanced antibiotic resistance mechanisms, and its associatation with serious illnesses – especially nosocomial infection such as ventilator – associated pneumonia and various sepsis syndromes. This study was conducted from March 2014 to July 2014, the patients were males and females. Total samples of 613 patients, selected from burns wards and general surgery wards, the samples were sending to teaching laboratories from the same hospital. The present study

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