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Reflection of the application of the IFRSs on financial ratios and performance indicators
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The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.

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Publication Date
Wed Jun 22 2022
Journal Name
Journal Of Oral &dental Research
The Antibacterial Effect of Tea Tree Oil, Clove Oil and 3% Sodium Hypochlorite against Enterococcus faecalis in Endodontics: An in vitro Study
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Irrigation has significant role in endodontic treatment, many types of antimicrobial irrigation solutions have been used, but due to the ineffectiveness, safety concerns and side effects of this irrigation, the herbal alternatives for endodontic irrigants might be beneficial. Objectives This study compared the in vitro effectiveness of tea tree oil and clove oil as possible irrigants in endodontics against Enterococcus faecalis in comparison with 3% Sodium hypochlorite. Materials and Methods E. faecalis was isolated from patients in need for endodontic treatment; VITEK was employed for E. faecalis isolate conformation. Muller Hinton agar was prepared with 100μl of freshly prepared suspension of E.faecalis. Wells of 6mm diameter and 4mm dep

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Publication Date
Thu Sep 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
The push out bond strength of bioceramic seal-er(Total Fill) after warm and cold obturation tech-niques An in vitro comparative
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Background: The goal of a root canal treatment is three dimensional obturation with a complete seal of the root canal system. The aim of this study was to evaluate and compare the effect of two warm obturation techniques, warm vertical compaction (WVC) and, carrier based obturation technique Gutta Core (GC), versus two cold obturation techniques, cold lateral compaction (CLC) and, single cone (SC) on push-out bond strength of bioceramic sealer (Total Fill) at three different root levels. Materials and Methods: Forty extracted maxillary first molars teeth with a straight round palatal root canal and mature apices were selected for this study. After sectioning the palatal roots to 11 mm from the root apex, the canals were prepared wit

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Publication Date
Sun Aug 10 2025
Journal Name
Journal Of Medicinal Plants And By-products
Harnessing Medicinal Plants and Their By-products to Combat Fungal Pathogens in the Face of Climate Change: Implications for Global Food Security
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This study investigates the impacts of climate change (CC) on the emergence and proliferation of fungal pathogens, with a particular focus on global food security and the potential of medicinal plants and their by-products as sustainable mitigation strategies. Through a systematic literature review of articles published up to 2024, we analyze how CC exacerbates the spread and severity of fungal diseases in crops, leading to significant agricultural losses and threats to food availability. The findings highlight that, alongside conventional approaches such as genetic resistance and precision farming, bioactive compounds derived from medicinal plants and their by-products offer promising, eco-friendly alternatives for the management of fungal

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Publication Date
Sun Oct 23 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Perception, Benefits, and Factors Affecting the Quality of Hospital Training Course for Pharmacy Students: A Qualitative Study with Recently Graduated Pharmacy Students
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BACKGROUND: Hospital training courses for pharmacy students were required to prepare students to meet the challenges of real-world hospital work. AIM: Because there have been few studies on the efficacy of such courses, we aimed to recognize recent graduates’ perceptions, benefits, and factors influencing the quality of hospital training courses for pharmacy students. METHODS: A qualitative study using a phenomenology approach was conducted in 2022 and included several hospitals in Baghdad, Iraq, using in-depth face-to-face individual-based semi-structured interviews. Until saturation, a convenient sample of recently graduated pharmacists was included. The obtained data were analyzed using a thematic content analysis approach

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Publication Date
Thu Jan 25 2024
Journal Name
Biomedical Materials
Enhancing the therapeutic potential of curcumin: a novel nanoformulation for targeted anticancer therapy to colorectal cancer with reduced miR20a and miR21 expression
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Abstract<p>Curcumin (Cur) possesses remarkable pharmacological properties, including cardioprotective, neuroprotective, antimicrobial, and anticancer activities. However, the utilization of Cur in pharmaceuticals faces constraints owing to its inadequate water solubility and limited bioavailability. To overcome these hurdles, there has been notable focus on exploring innovative formulations, with nanobiotechnology emerging as a promising avenue to enhance the therapeutic effectiveness of these complex compounds. We report a novel safe, effective method for improving the incorporation of anticancer curcumin to induce apoptosis by reducing the expression levels of miR20a and miR21. The established</p> ... Show More
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Publication Date
Tue Feb 01 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Finger Vein Recognition Based on PCA and Fusion Convolutional Neural Network
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Finger vein recognition and user identification is a relatively recent biometric recognition technology with a broad variety of applications, and biometric authentication is extensively employed in the information age. As one of the most essential authentication technologies available today, finger vein recognition captures our attention owing to its high level of security, dependability, and track record of performance. Embedded convolutional neural networks are based on the early or intermediate fusing of input. In early fusion, pictures are categorized according to their location in the input space. In this study, we employ a highly optimized network and late fusion rather than early fusion to create a Fusion convolutional neural network

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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Speech Enhancement Algorithm Based on Super-Gaussian Modeling and Orthogonal Polynomials
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
On Faintly θ- Semi-Continuous and Faintly δ-Semi-Continuous Functions
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      Faintly continuous (FC) functions, entitled faintly S-continuous and faintly δS-continuous functions have been introduced and investigated via a -open and -open sets. Several characterizations and properties of faintly S-continuous and faintly -Continuous functions were obtained. In addition, relationships between faintly s- Continuous and faintly S-continuous function and other forms of FC function were investigated. Also, it is shown that every faintly  S-continuous is weakly S-continuous. The Convers is shown to be satisfied only if the co-domain of the function is almost regular.

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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
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Publication Date
Fri Apr 30 2010
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences (ihjpas)
Biochemical Study on Splenectomy and Non Splenectomy Iraqi Major Thalassemic Patients
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