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Reflection of the Adoption and Application of the Financial Reporting Standard (IFRS16) on the Financial Performance of the General Iraqi Insurance Company
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Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance of the company, new accounts were added in accordance with the requirements of applying the IFRS16 standard,The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. This reflection has also affected financial ratios and indicators, Based on the above, the researchers proposed several recommendations, the most important of which is the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in Iraqi insurance companies, in compliance with the current trends in adopting international standards, on the one hand, and keeping pace with the latest developments taking place globally, on the other hand, as insurance companies have dealings with global counterparties.

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Publication Date
Thu Jul 11 2019
Journal Name
Turkish Journal Of Pharmaceutical Sciences
<i>In Vitro</i> Macrophage Nitric Oxide and Interleukin-1 Beta Suppression by Moringa peregrina Seed
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Publication Date
Wed Nov 27 2019
Journal Name
Iraqi Journal Of Science
Kaolin/Gum Arabic Nanocomposite as Antifungal agent against Aspergillus Flavus and Saccharomyces cerevisiae: Kaolin/Gum Arabic Nanocomposite as Antifungal agent
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Kaolin/Gum Arabic nanocomposite was cheaply synthesized from Kaolin and Gum Arabic. The Kaolin/Gum Arabic nanocomposite suspension, Gum Arabic extracts and Kaolin suspension were applied as antifungal agents. The antifungal activity was tested using agar well diffusion method where by wells were made on the petri dishes with cork borer 6mm diameter in size and various concentrations (150 µg/L, 200 µg/L, and 250 µg/L) of Gum Arabic ethanol extracts, Gum Arabic /Kaolin nanocomposite, and Kaolin was propelled into the wells with the help of micropipette and the petri dishes were allowed to stand for 30 minutes to ensure proper diffusion before being incubated at 37oC. The results showed that synthesized Kaolin/Gum Arabic nanoc

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Lecture comparative dans la poésie de Prévert et d’al-Sayyab Towards a Comparative Reading in Prévert and Al-Sayyab’s Poetry
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Comparative literature is one of the important research topics in finding new relations and results that other types of studies do not allow.

The present research is a comparative study between two contemporary poets : Al-Sayyab and Prévert. The reason for accomplishing this research is Al-Sayyab’s reading for the western literature. Moreover, the study sheds a light on translational criticism.

It tackles the lives of the two writers and their points of similarities and differences. Prévert and Al-Sayyab’s are two modern poets. The first employed his daily routines to express reality, specially the events of the two world wars. The second’s pain, on the other hand, was the starting point to express others’ suffe

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Bone Marrow Fibrosis in Chronic myeloid leukemia (CML) and other Myeloproliferative Disorders Evaluated by Using Special Histochemical Stains for Collagen.
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Background: It is still difficult to give a final diagnosis in chronic myeloproliferative disorders (CMPDs) because of the overlap of the common pathological and clinical features of these disorders like bone marrow fibrosis which is considered important because it affects the normal function of the bone marrow. The collagen fibers are of different types, but in the bone marrow, the two main types are: collagen I, which is the most abundant type and collagen III (reticular) which is often associated with type I.
Objectives:To study bone marrow fibrosis (BMF) in samples of bone marrow biopsies (BMB) of chronic myeloid leukemia (CML) and other chronic myeloproliferative disorders using histochemical stains to establish the grade of fibr

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Publication Date
Fri Oct 01 2021
Journal Name
Saudi Pharmaceutical Journal
Organization factors influencing nurse ability to prevent and detect adverse drug events in public hospitals using a patient safety model
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Publication Date
Wed Jul 05 2017
Journal Name
Chemical Engineering Communications
Microwave-assisted preparation of mesoporous-activated carbon from coconut (<i>Cocos nucifera</i>) leaf by H<sub>3</sub>PO<sub>4</sub>activation for methylene blue adsorption
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Successful international experiences in childcare
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The first few years of life is the basis for proper human personality and this Made by scientific studies and research need to make all efforts to achieve the early development of children and demonstrated by the efficiency and effectiveness of great success in the educational and developmental programs that have been applied to accelerate the children's growth rate in the various their sides, the current research aims to: identify the most successful international experience in the care and upbringing of children in early childhood has been determined by current research and previous studies manners within the cognitive perspective and dealing with the subject of this research and with respect to the theoretical framework Presented rese

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Publication Date
Sun Dec 10 2017
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
BRCA1 is Overexpressed in Breast Cancer Cell Lines and is Negatively Regulated by E2F6 in Normal but not Cancerous Breast Cells
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This study focused on the expression and regulation of BRCA1 in breast cancer cell lines compared to normal breast. BRCA1 transcript levels were assessed by real time quantitative polymerase chain reaction (RT-qPCR) in the cancer cell lines. Our data show overexpression of BRCA1 mRNA level in all the studied breast cancer cell lines: MCF-7, T47D, MDA-MB-231 and MDA-MB-468 along with Jurkat, leukemia T-lymphocyte, the positive control, relative to normal breast tissue. To investigate whether a positive or negative correlation exists between BRCA1 and the transcription factor E2F6, three different si-RNA specific for E2F6 were used to transfect the normal and cancerous breast cell lines. Interestingly, strong negative relationship was found b

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Vehicle Indoor Air pollution with Fungi Generated by Air Conditioning Systems (AC) and Treatment by Using Aqueous Extracts Mushroom (Ganoderma lucidum)
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Vehicle Air Conditioning (AC) systems are used in countries that suffer high temperature degrees during the summer season, one of these countries is Iraq. Most passengers suffer manifestations which may lead to Allergic or Respiratory diseases as they inhale polluted air produced by AC systems.
In this study 10 vehicle were selected randomly on the basis of noxious odors emitted from AC systems. Indoor air samples were collected by using impaction method and using Sabouraud's dextrose agar to grow and isolate dominant fungi species accompanied with AC polluted air. Dust particle diameters aggregated in AC filters were measured because the particles work as transporters to carry fungi then get inhaled by the passengers. After isolating

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Publication Date
Mon Oct 10 2022
Journal Name
Research Journal Of Chemistry And Environment
Synthesis, Antioxidant ability and Docking study for new 4,4'-((2-(Aryl)-1H-benzo[d]imidazole-1,3(2H)- diyl)bis(methylene))diphenol)
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New series of 4,4'-((2-(Aryl)-1H-benzo[d]imidazole1,3(2H)-diyl)bis(methylene))Diphenol(3a-g) was successfully synthesized from cyclization of the reduction product of bis Schiff bases (2) with aryl aldehydes bearing phenolic hydroxyl in the presence of acetic acid. The structure of these compounds was identified from FT-IR, 1H NMR, 13C NMR and EIMs. The Antioxidant capability was screened by DPPH and FRAP assays. Both assays showed antioxidant capability more than BHT as well. Compounds 3b and 3c showed antioxidant capacity slightly less than ascorbic acid. The docking study for theses compound was carried out as III DNA polymerase inhibitor. The results of docking demonstrated that the increase in hinderances around phenolic hydroxyl for t

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