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The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
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The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

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Publication Date
Sun Mar 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Effect of H2SO4/H2O Ratio on the Properties of Positive Electrode in Lead-acid Battery
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The lead-acid battery has become so dependable in its used applications of automobile starting, emergency lighting and telecommunications, which left an impression that no further investigation is necessary or desirable. While there has been slow continuous improvements in lead-acid battery performance and mainly limited to design and material engineering. This work is mainly devoted to the properties of the active mass of the positive electrode and the acid/water ratio during the manufacturing process. A field study is carried out at the State Battery Manufacturing Company located in Baghdad, to prepare batches of lead mono-oxide with predefined quantities of liquid additives (i.e. sulfuric acid and water). Quality control and laborator

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Publication Date
Sun Oct 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study of Prolidase Level and Some Biochemical Variables in Iraqi Patients with Acromegaly
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     Acromegaly is a condition that results from excessive growth hormone production by the anterior pituitary gland. Prolidase (PLD) is the only known human enzyme that can hydrolyze dipeptides with an amino acid at their C terminus. Reports indicate that PLD activity serves as a marker for oxidative stress in numerous disorders such as diabetes, diabetic neuropathy, chronic liver diseases, and osteoporosis. The current study aims to estimate the values of PLD, its correlation with the rest of the parameters, and ROC in acromegaly patients. A group of 61 patients with confirmed acromegaly were collected from the National Diabetic Center, Mustansyrriah University, and 60 control groups were analyzed in the same place for the par

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Publication Date
Mon May 15 2023
Journal Name
International Journal Of Professional Business Review
Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
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Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

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Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Evaluation of the Predisposing Factors for Recurrent Respiratory Tract Infections in Iraqi Pediatric Patients.
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Recurrent respiratory tract infections are responsible for about 85% of all diseases in childhood, and are associated with significant morbidity and mortality. The aim of this study is to evaluate the main causes underlying recurrent respiratory tract infections in 176 pediatric patients aged 2 month to 4 year and weight from 4 to11 kg referred to the child center hospital and Al-sader hospital prospective study.All parents were given information sheet which then analyzed and the percentage of incidence of causes were recorded, we found that higher % related to many causes; mostly related to the parent like poor family education, mother carelessness, incomplete vaccination, other related to empirical diagnosis, and short course of t

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Crossref
Publication Date
Fri Sep 15 2023
Journal Name
History Of Medicine
The multifaceted role of Dectin-1 and Card9 in inflammatory bowel disease Iraqi patients
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The study aimed to investigate the role of Dectin-1 and Card-9 in pathogenicity of inflammatory bowel disease (IBD). This investigations involved 150 blood samples for IBD patients which divided in to two groups (50 for crohns disease CD (G2) and 50 for ulcerative colitis UC (G3)). All a apparently (male and female) attended to) Al-Kindy hospital) in Baghdad city, department of Gastroenterology. and all of thin were diagnosis by consulters medical staff and pathologists with age range 15-65years average 40 years. in addition to 50 blood samples were collected from apparently healthy individuals as control group (G1). 10 ml were withdrawn from all participants, 5ml for the immunological study which carried by ELISA technique and 5 ml used fo

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering Science And Technology
The feasibility of using styrene-butadiene-styrene (SBS) as modifier in Iraqi bituminous binder
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The increase in the number of trucks and other heavy vehicles in Iraqi highways lead to cracking and deteriorations in the flexible highway. The use of polymermodified asphalt may solve this problem to match the required performance standards. This study investigates the effects of styrene-butadiene-styrene (SBS) polymer on the performance behaviour of Iraqi bitumen binder. The characteristics of bitumen binder were analysed to observe the compatibility of bitumen with SBS polymer. The bitumen binder was mixed with three different contents of SBS (4%, 4.5%, and 5%) by weight of asphalt cement. Viscosity tests were conducted on the SBS polymer-modified asphalt at 135 oC and 165 oC in addition to conventional binder tests. The prepar

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Scopus (13)
Scopus
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Anti-Money Laundering Protection procedures in Commercial With establishment of a Proposal from work to Audit banks
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Concurrently with the technological development that the world is witnessing the crime of money laundering to evolve faster and with multiple methods and its economic, political and social impacts raised increasingly. And for phenomenon dangerous the international community in recent years is keen to be considered combating money laundering as a general indication whereby verification of the international response the stats and its banks and financial institutions with international requirements mandated in this aspect, so the increasing interest the governments of countries in the laws and procedures that contribute to the reduction of the phenomenon of money laundering and avoid legislation economy and the banking and financial sectors

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Crossref
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
The effect of crude alcoholic extracted for the Seeds and Leaves of Apium graveolens Var dulce. In the level of some female hormones in albino Mice.
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The quantitative determination of the estrogen E2, Progestron P4 & follicle stimulating hormones FSH in the serums of Albino mice used in the experiments & treated by crude alcoholic extracted 95% of the seeds & leaves of Apium graveolens was a significant increase in the concentration of estrogen of different kinds of the extracted in comparison with the values of the coefficient of the control group, that is the study recorded a significant increase of the concentration of estrogen; it was the highest in the mice which was administrated by the methanolic extracted 95%, then it was less in the mouse which was administrated by the ethanolic extracted., and it was the least in the mice which were administrated by the crude ethanolic-methano

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Crossref
Publication Date
Wed Jul 29 2026
Journal Name
Journal Of Physical Education
The Effect of Using Mental Maps On Cognitive Achievement In Rhythmic Gymnastics
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Publication Date
Tue Sep 23 2025
Journal Name
Journal Of Sport Science Technology And Physical Activities
The Effect of Flipped Learning on Overhand Serve Skill Acquisition in Volleyball
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The study aimed to determine the effect of the flipped learning model in improving the acquisition of the overhand serve skill in volleyball among second-year students at the College of Physical Education and Sport Sciences, University of Baghdad, for the academic year 2024/2025. The study used an experimental design with a control group and pre-post testing, on a purposive sample consisting of 12 students. The model relied on watching short videos before class via the SGS application, and practical application in class at a rate of three sessions per week. The results showed a significant improvement in performance, as the calculated value (t = 5.356) exceeded the tabulated value (2.042) at a significance level of 0.05. The percentage of s

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