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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
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Poetiness of Mohammad Almaghout,s Daily and familiar Writings ( Joy is not my profession ) is an Example
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Abstract

Our description of the wxperience of any poet depends on the nature the anture of his writing or his style in terms of factors affecting his experience . We have found that al- Maghout is characterized by important poetis properties that characterized all of his poetry such as the ease in compositions that are formed the vocabulary of daily life . This is what constitutes his poetic lexicon that depends on the vocabulary of space , time , and anture . Hispoetry derives its aesthetics from revealing that strains in the text for the sake of surprise and amazement with a simple realism.

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Publication Date
Fri Feb 03 2023
Journal Name
Buildings
Flexural Performance of a Novel Steel Cold-Formed Beam–PSSDB Slab Composite System Filled with Concrete Material
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In this study, the flexural performance of a new composite beam–slab system filled with concrete material was investigated, where this system was mainly prepared from lightweight cold-formed steel sections of a beam and a deck slab for carrying heavy floor loads as another concept of a conventional composite system with a lower cost impact. For this purpose, seven samples of a profile steel sheet–dry board deck slab (PSSDB/PDS) carried by a steel cold-formed C-purlins beam (CB) were prepared and named “composite CBPDS specimen”, which were tested under a static bending load. Specifically, the effects of the profile steel sheet (PSS) direction (parallel or perpendicular to the span of the specimen) using different C-purlins c

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Publication Date
Fri Aug 01 2025
Journal Name
مجلة الترجمة واللسانيات
A Linguistic Study of Russian and American Accusations over Ukraine دراسة لغوية للاتهامات الروسية والامريكية حول اوكرانيا
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This study presents a linguistic analysis of how Russian and American mainstream media and official statements deployed speech acts of accusation during the 2022 Russian invasion of Ukraine. Using Speech Act Theory (Austin, 1962; Searle, 1976) as the framework. The study analyzes 50 texts of English-language official statements and media headlines from both sides. In this research utterances are categorized into assertives, expressives, directives, commissives, and declarations, and analyzes their pragmatic force in shaping narratives. The analysis reveals contrasts in tone and rhetorical strategy: U.S. officials and media overwhelmingly use assertive accusations and expressive condemnations to morally indict Russia, while Russian counterpa

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Publication Date
Tue Jul 19 2011
Journal Name
Archives Of Agronomy And Soil Science
Differential allelopathic potential of sunflower (Helianthus annuus L.) genotypes on weeds and wheat (Triticum aestivum L.) crop
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Studies were conducted to screen eight sunflower (Helianthus annuus L.) genotypes for their allelopathic potential against weeds and wheat crop, which customarily follows sunflower in Iraq. All sunflower genotypes significantly inhibited the total number and biomass of companion weeds and the magnitude of inhibition was genotype dependent. Among the eight genotypes tested, Sin-Altheeb and Coupon were the most weed-suppressing cultivars, and Euroflor and Shumoos were the least. A subsequent field experiment indicated that sunflower residues incorporated into the field soil significantly inhibited the total number and biomass of weeds growing in the wheat field. Sunflower genotypes Sin-Altheeb and Coupon appeared to inhibit total weed number

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Publication Date
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption Kinetic and Isotherms Studies of Thiophene Removal from Model Fuel on Activated Carbon Supported Copper Oxide
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In the present study, activated carbon supported metal oxides was prepared for thiophene removal from model fuel (Thiophene in n-hexane) using adsorptive desulfurization technique. Commercial activated carbon was loaded individually with copper oxide in the form of Cu2O/AC. A comparison of the kinetic and isotherm models of the sorption of thiophene from model fuel was made at different operating conditions including adsorbent dose, initial thiophene concentration and contact time. Various adsorption rate constants and isotherm parameters were calculated. Results indicated that the desulfurization was enhanced when copper was loaded onto activated carbon surface. The highest desulfurization percent for Cu2O/AC and o

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Publication Date
Mon Jun 01 2026
Journal Name
Wasit Journal Of Engineering Sciences
Engineering Perspectives on Rehabilitation Robotics: An Integrative Review of Control Strategies, Optimization Methods, and IoT-Enabled Platforms
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Rehabilitation robotics has developed into an interdisciplinary field which uses mechanical design and control theory and optimization techniques together with information technologies to create better recovery results for people who suffer from motor disabilities. The present review assesses rehabilitation robotics research through engineering application studies which use more than 120 peer-reviewed articles published between 2014 and 2024. The discussion covers four main areas which include control strategies that start from basic PID methods and extend to sophisticated adaptive and intelligent control systems. The study utilizes bio-inspired and metaheuristic optimization methods to enhance system functionality and develop control paths

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Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Statistic Assessment of Spreading Cases (Total Confirmed, Recovered, Death) From Different AreasContain Novel Coronavirus (2019-n Cov)
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Publication Date
Wed Jan 01 2020
Journal Name
Petroleum And Coal
Evaluation of geomechanical properties for tight reservoir using uniaxial compressive test, ultrasonic test, and well logs data
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Scopus (9)
Scopus
Publication Date
Mon Nov 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Early detection of periodontitis among young adult cigarette smokers and non-smokers using cone beam computed tomography
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Background: Periodontitis is an inflammatory disease that affects the supporting tissues of the teeth; Smoking is an important risk factor for periodontitis induces alveolar bone loss and cause an imbalance between bone resorption and bone deposition. The purpose of this study is to detect and compare the presence of incipient periodontitis among young smokers and non-smokers by measuring the distance between cement-enamel junction and alveolar crest (CEJ-Ac) using Cone Beam Computed Tomography (CBCT). Material and methods: The total sample composed of fifty two participants, thirty one smokers and twenty one non-smokers (age range 14-22 years). Periodontal parameters: plaque index (PLI), gingival index (GI) were recorded for all teeth exc

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of International Academic Research For Multidisciplinary
SYNTHESIS AND LIQUID CRYSTALLINE BEHAVIOUR OF NEW SERIES CONTAINING 1, 3-OXAZEPINE AND 1, 3-THIAZOLE RINGS
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The synthesis and properties of two new series of compounds having 1,3-Oxazepineand 1,3-thiazole rings connected through azo linkage are reported. These compounds weresynthesized by the reaction of phthalic anhydride with Schiff bases. The molecular structuresof these compounds were verified by elemental analysis, FTIR and 1HNMR spectroscopy.The mesomorphic behaviors of these compounds were studied by optical polarizedmicroscopy (OPM) and differential scanning calorimetry (DSC). All compounds of the twoseries show liquid crystalline properties. The influence of the central oxazepine and thiazolerings and the terminal substituents on the type and temperature range of the mesomorphousproperties of these compounds has been elucidated