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.
Introduction and Aim: Pseudomonas aeruginosa is a nosocomial infection with an ability to develop high levels of antibiotic resistance. The efflux pump system is one of the mechanisms that is linked to multidrug resistance in P. aeruginosa. In this study, we employed siRNA loaded on gold nanoparticles against the MexA efflux pump gene to decrease the MexA gene expression in P. aeruginosa and estimated antibiotic resistance after gene silencing. Materials and Methods: This study examined four strains of P. aeruginosa isolated from patients in various hospitals in Baghdad. Bacteria isolated were identified by biochemical tests and Vitek compact 2 system. Single-stranded siRNA (33bp) designed in this study was loaded onto gold
... Show MoreIn this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.
The effect of alcoholic extract (2%,4%, 12%) and the fruits aqueous extract (12%,15%,25%,35%) of Melia azedarach and actellic insecticide of 0.01 concentration were tested on the second instar larvae ofOryzaephilus surinamensis .The obtained resuls were reveated that the highest kill ratio 80% at the concentration 12% of the alchoholic extract and 85% of the aqueous extract this was reflected effect abstracts on low rate of age adult emerging of larve treated and low productivity
The aim of the research is to find out the effect of the SPAWN strategy on the life skills of second-intermediate-grade students. This study stage represented the research community within the intermediate and secondary governmental daytime schools affiliated with the Directorate of Education of Diwaniyah. The experiment was applied in Al-Razai Intermediate School on a sample of second-grade intermediate students, including 66 students distributed into two groups: (32) students within the experimental group and (34) students within the control group. The two groups were equivalent with a number of variables (chronological age, intelligence test, previous information test, life skills scale). The results indicated that the two groups were
... Show Moreلخلاصة تشغل قضايا الهوية محور اهتمام الكثير من الباحثين والدارسين في بنية المجتمعات ومستقبل الدول, وفي كثير من الدراسات التي كتبها هؤلاء كان هناك ميل نحو دراسة الهوية وعلاقتها بحركة الدول تقدما وتراجعا ,فهناك من عزا تقدم دولة ما إلى نجاح نخبها السياسية في صناعة هوية جامعة لحالة التنوع الذي يميز مجتمعها, ويمكن ان تشير الى الولايات المتحدة الامريكية كأنموذج للنجاح في هذا الاطار.وهناك من ارجع
... Show MoreThe current research aimed to study the effect of an exercise program on physical-kinetic intelligence and the skills of dribbling and shooting in basketball among female students. The research community was composed of 102 female students in the second stage of the Physical Education and Sports Sciences College for Girls of Baghdad University, in the academic year 2021-2022. A total of 40 female students were the sample of the study: 20 female students in the control group and 20 female students in the experimental group. After the implementation of the exercise program, there were significant improvements from pre-tests to post tests in the two groups (control and experimental groups), in physical-kinetic intelligenc
... Show MoreBackground: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa
... Show MoreThe aim of the research is to prepare motor sense exercises for developing motor and physiological abilities of backstroke and forward stroke service skill in badminton and investigated their effect. The research is adopted the experimental method with two groups design. The sample of the research is 8 players (13-15 years). The sample is divided into two groups of 4 players for each group. Both groups are exposed to pre and post tests, after the experimented were finished, the results are statically analyzed. The results have showed that there are positive developing abilities of motor and physiological of service skill in badminton. Finally, these prepared exercises are recommended for developing players’ abilities in badminton.
Folic acid modulates several disorders in humans, pregnancy mostly because of the mitochondria-rich placenta, is a condition that favors oxidative stress.Transitional metals, especially iron, which are particularly abundant in the placenta, are important in the production of free radicals. Adenosine deaminase (ADA), an enzyme essential for the differentiation of lymphoid cells, has been used for monitoring diseases with altered immunity. In the present study we investigated the effect of regular and irregular administered folic acid in the first and second trimester of pregnancy to be compared with non-pregnant women ,and also the effect of regular and irregular using of folic acid supplement on oxidative stress parameters an
... Show MoreThis study was aimed to investigate the response of two types of ornamental herbaceous plants (Wedelia trilobata and Jacobaea maritima 'Cirrus') to different agricultural environments and the application of potassium silicates to the living walls system LWS (Felt layer system) under the climate conditions of Baghdad city. Each experiment involved the cultivation of a different plant species, and the study duration was from September 15, 2021, to August 1, 2022. A Strip-Plot Design experiment was conducted using two factors: factor M with four levels of substrates (50% peatmoss and perlite (M1), 50% Vermicompost and perlite (M2), 50% Water hyacinth compost and perlite (M3), 50% wheat straw compost and perlite (M4)) and factor S with
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