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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
Fri Dec 23 2022
Journal Name
Innovative Infrastructure Solutions
Experimental modeling of a single pile in liquefiable soil under the effect of coupled static-dynamic loads
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In this work, a single pile is physically modeled and embedded in an upper liquefiable loose sand layer overlying a non-liquefiable dense layer. A laminar soil container is adopted to simulate the coupled static-dynamic loading pile response during earthquake motions: Ali Algharbi, Halabjah, El-Centro, and Kobe earthquakes. During seismic events with combined loading, the rotation along the pile, the lateral and vertical displacements at the pile head as well as the pore pressure ratio in loose sandy soil were assessed. According to the experimental findings, combined loading that ranged from 50 to 100% of axial load would alter the pile reaction by reducing the pile head peak ground acceleration, rotation of the pile, and lateral displacem

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Publication Date
Fri Sep 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of The Effect of Fisetin against Cyclophosphamide-Induced Myelosuppression and Oxidative Stress in Male Albino Rats
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Myelosuppression is a serious disease that is related to the malfunction of blood cells production that leads to cytopenia which is the most serious hematologic toxicity of cancer chemotherapies including cyclophosphamide, which is a strong oxazaphosphorine [a nitrogen mustard alkylating agent] that can be used alone or combined with other chemotherapeutic agents for the treatment of different malignant diseases. It induces severe bone marrow suppression by damaging hematopoietic stem cells through the generation of oxidative stress. Fisetin is a hydrophobic polyphenolic compound with a wide range of pharmacological properties such as antioxidant, anti-inflammatory, antimicrobial, osteoprotective, antidiabetic, and anti-carcinogenic activit

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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Food Chain Borne Effect of Cadmium and Cyanide on Some Biochemical Indices in the Liver of Rats
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       Diverse organismsuch as mammals and fishes exposure to noxious waste in the surroundings is a continuous routine and the active absorption and propagation of contaminants in humans is through the food chain. In order to determine the level of toxicity across the food chain,this research was structured to identify some biochemical alterations in the hepatic tissue of rats fed cadmium, cyanide and a mixture of cyanide and cadmium contaminated catfish diet. Fish were assigned into four groups and were exposed to both toxicants (cadmium and cyanide) in the single and combined states. Each toxicant was administered as cadmium chloride (CdCl2) and potassium cyanide (KCN) on a dose of 0.4 mg of the toxicant/100 ml water

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Atmospheric Stability and Its Effect on The Polluted Columns of Concentrations in North West of Baghdad City
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Atmospheric stability plays the most important role in the transport and dispersion of air pollutants. Different methods are used for stability determination with varying degrees of complexity. Most of these methods are based on the relative magnitude of convective and mechanical turbulence in atmospheric motions, such as Richardson number, Monin-Obukhov length, Pasquill-Gifford stability classification and Pasquill-Turner stability classification. The Pasquill-Turner Method (PTM), which is employed in this study used Observations of wind speed, solar altitude angle and the time of day to classify atmospheric stability with distinguishable indices. As a case study, meteorological data that gathered from European Centre For Medium-Range W

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE EFFECT OF USING GAMES IN DEVELOPING SOME CONCEPTS OF TRAFFIC SAFETY FOR FIFTH GRADE PRIMARY STUDENTS
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Abstract The purpose of this paper is to preparing small games for fifth graders. And to identify the impact of these small games in developing some concepts of traffic safety for fifth graders. The two researchers used the experimental method to solve the research problem, and the research community was identified with students. The fifth grade of primary school in the province of Baghdad and a sample was chosen from the private Baghdad Primary School, which numbered (60) male and female students. They were distributed equally into two groups by simple random method (experimental and control groups). As for the most important conclusions reached by the two researchers, it is the presence of an effect of small games in developing some conce

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of CCl4 and Nigella sativa oil on histological changes of liver in the immature white Rats
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This study aimed to investigat the effect of Carbon tetrachloride CCl4 and Nigella
sativa oil on histological changes of liver. It was used only (20) immature male rats. to study
the effect of Carbon tetrachloride CCl4 and Nigella sativa oil on changes. The rats were
randomly divided into equal groups as follows. First group was injected intra dermally with
0.1 ml, normal saline (two times per weeks). This group was considered as control group .The
second group was injected intra dermally with (Carbon tetrachloride CCl4 ml / 100g ) of body
weight for ( two times per weeks was injected for (8weeks) . The third group It was orally
given 0.1 ml dose of Nigella sativa oil, it was injected for (8weeks).The fourth g

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Analytical Study of Soret and Dufour effect in the Electro-osmotic peristaltic flow of Rabinowitsch fluid model
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The present paper concerned with study the of combined electro-osmotic peristaltic transport with heat and mass transfer which is represented by the Soret and Dufour phenomenon with the presence of the Joule electrothermal heating through a microchannel occupy by Rabinowitsch fluid. The unsteady two-dimensional governing equations for flow with energy and concentration conservation have been formed in a Cartesian coordinate system and the lubrication theory is applied to modify the relevant equations to the problem. The Debye-Hukel linearization approximation is utilizing to modify the electrohydrodynamics problem. The expressions for the axial velocity, the temperature profile, the concentration profile, and the volumetric flow rate are

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
A study of the Effect of Urbanization on Annual Evaporation Rates in Baghdad City Using Remote Sensing
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The city of Baghdad has recently witnessed an increase in urban land due to the recent economic growth, which negatively affected the environment of the study area through the retraction of the agricultural lands surrounding the city. Therefore, we studied the relationship between increasing urban expansion and changes in the local climate of Baghdad for the period from 2008 to 2018. The information derived from the satellites utilized in this search showed the changes in ground cover during the study period, while the evaporation rate data source from the European Center for Forecasting (ECMWF) confirmed the effects of urban expansion on evaporation rates. Increasing urbanization increased evaporation rates and decreased vegetation degr

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Publication Date
Fri Sep 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of The Effect of Fisetin against Cyclophosphamide-Induced Myelosuppression and Oxidative Stress in Male Albino Rats
...Show More Authors

Myelosuppression is a serious disease that is related to the malfunction of blood cells production that leads to cytopenia which is the most serious hematologic toxicity of cancer chemotherapies including cyclophosphamide, which is a strong oxazaphosphorine [a nitrogen mustard alkylating agent] that can be used alone or combined with other chemotherapeutic agents for the treatment of different malignant diseases. It induces severe bone marrow suppression by damaging hematopoietic stem cells through the generation of oxidative stress. Fisetin is a hydrophobic polyphenolic compound with a wide range of pharmacological properties such as antioxidant, anti-inflammatory, antimicrobial, osteoprotective, antidiabetic, and anti-carcinogenic

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
The Effect of Dual Diode Laser: (810,980) nm in Acceleration of Orthodontic Tooth Movement A Case Report
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Patients are very concerned about the lengthy nature of orthodontic treatment. It is necessary to find a non-invasive way to quicken physiologic tooth movement. This study's objective was to assess the effectiveness of low-intensity laser therapy in shortening the time and discomfort of orthodontic treatment. Experimental work: Using a split-mouth study to compare tooth movement with conventional treatment and laser-accelerated orthodontic tooth movement. A patient presenting with a class II division I malocclusion characterized by the misalignment of the upper and lower teeth as classified by Angle’s molar classification system was indicated to undergo fixed orthodontic appliance orthodontic treatment. The treatment plan involved bila

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