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.
The objective was to study the effect of prepared ginkgo biloba extracts against Candida albicans isolated from healthy persons. Conducting susceptibility test, biofilm formation test, phytochemical screening test, and antioxidant activity test. One hundred oral swabs sample were obtained from healthy persons with oral lesion attending dentistry teaching hospital in dentistry college, their age ranged from 1-30 years of both sexex. The studied samples collected through 8 months (April - December / 2018). This study included two different types of ginkgo bilola extracts were prepared as aqueous and ethanolic extracts. Many tests were used, which included isolation and identification of C.albicans, conduct susceptibility test, biofilm form
... Show MoreThe Mishrif reservoir (Cenomanian - Turonian) in the Z, H, B and N oilfields in southern Iraq was investigated to clarify how nickel, vanadium, asphaltene, NSO and sulfur content affect the crude oil quality. The GC-Mass and ICP-MS analyses were used to provide fruitful hydrocarbon results. Classification of crude oil based on API gravity broadly indicates the oil's density and general properties. Typically, lighter crude oils are easier to refine, yield higher percentages of valuable products such as gasoline and diesel, and have a higher market value. Heavier crude oils require more processing and may yield more residual products, such as heavy fuel oil and asphalt. The Mishrif crude oil was classified as a medium sour crude oil c
... Show MoreIn this paper, a new equivalent lumped parameter model is proposed for describing the vibration of beams under the moving load effect. Also, an analytical formula for calculating such vibration for low-speed loads is presented. Furthermore, a MATLAB/Simulink model is introduced to give a simple and accurate solution that can be used to design beams subjected to any moving loads, i.e., loads of any magnitude and speed. In general, the proposed Simulink model can be used much easier than the alternative FEM software, which is usually used in designing such beams. The obtained results from the analytical formula and the proposed Simulink model were compared with those obtained from Ansys R19.0, and very good agreement has been shown. I
... Show MoreThe increasing anti-bacterial drug resistance is one of the biggest challenges facing doctors around the globe, so finding alternative treatments is one of the ideal options to overcome this problem. The cruciferous family is one of the wealthiest plants worldwide because it contains the most important secondary metabolites, glucosinolates, known for their anti-microbial properties. The present study aimed to evaluate the anti-bacterial effect of glucosinolates (Sinigrin) against eight bacterial isolates (Staphylococcus aureus, Enterococcus faecalis, Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Actinomyces, Proteus mirabilis and Streptococcus pneumoniae). The current study investigated six concentrations of pure
... Show MoreAbstract: In this research we study the of added NaCl with concentration (0.2, 0.02)M on the spectral of cationically charged dye (cresyl violet) and anionically charged surfactant (sodium dodecyl sulphate) with different concentration, the result show two peaks appearance the first attributed to micelle and the other formation of dye surfactant complex, in addition to the increase in the quantum efficiency of emission spectrum and shifted toward long wavelength (λmax=692.5nm-626nm).
Osteoarthritis (OA) is the most common degenerative joint disorder that ultimately results in the progressive destruction of articular cartilage. The occurrence of knee osteoarthritis (OA) increases with obesity and is more common in women compared with men. Thirty patients (20 females, 10 males) clinically diagnosed with knee OA admitted to Baghdad teaching hospital between January 2015-June 2015. Patients between 35-70 year of age and 30 healthy subject (20 females, 10 males) ages matched. The results showed that increased body mass index (BMI) is a well-recognized risk factor for knee osteoarthritis, and the effect of obesity is a stronger predictor of developing knee OA symptoms in women than men. There was also a significant diffe
... Show MoreEuropean Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely
Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported. These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics of a plate with different
... Show More