The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual Model

Objective: The research aims to define international financial reporting standards, in addition to showing their importance during historical development, for the purpose of adopting international financial reporting standards.   Theoretical framework: It is clarifying the international financial reporting standards. In addition to showing its importance during the historical development, for the purpose of adopting international financial reporting standards. As well as the theoretical framework for the quality of financial reports. The adoption of international financial reporting standards was also affected, then the impact of international financial reporting standards on the quality of financial reports was measured.   Method: The search relied on the deductive and inductive approaches, as the deductive approach was employed by studying the literature related to the subject of the research. As for the scientific aspect, the inductive, descriptive, and analytical approaches were adopted, as well as the statistical approach.   Results and Conclusion: Results of the practical application of the research showed that the adoption of international financial reporting standards instead of the unified accounting system for banks has affected the quality of the financial reports of some banks listed in the Iraq Stock Exchange. It is concluded from this that there is a lack of proper application of international financial reporting standards because of the unclear understanding of them and how to apply them. Iraqi commercial banks need to adhere to the effective and proper application of international financial reporting standards to avoid many issues and fundamental errors related to the presentation of financial reports.   Implications of the research: The adoption of International Financial Reporting Standards (IFRS) increases the possibility of comparing financial information, in addition to increasing the level of transparency and the quality of disclosure in financial reports. This means the application of standards reduces information asymmetry, therefore is reflected in the users of that information in decision-making.   Originality/value: The value of research comes from the importance of international financial reporting standards and their ability to provide quality and comparable financial reports between different companies and economic units, also the role of it for improving the quality of financial reports

A nonlinearities inverse distance weighting spatial interpolation approach applied to the surface electromyography signal

Spatial interpolation of a surface electromyography (sEMG) signal from a set of signals recorded from a multi-electrode array is a challenge in biomedical signal processing. Consequently, it could be useful to increase the electrodes' density in detecting the skeletal muscles' motor units under detection's vacancy. This paper used two types of spatial interpolation methods for estimation: Inverse distance weighted (IDW) and Kriging. Furthermore, a new technique is proposed using a modified nonlinearity formula based on IDW. A set of EMG signals recorded from the noninvasive multi-electrode grid from different types of subjects, sex, age, and type of muscles have been studied when muscles are under regular tension activity. A goodness of fit measure (R2) is used to evaluate the proposed technique. The interpolated signals are compared with the actual signals; the Goodness of fit measure's value is almost 99%, with a processing time of 100msec. The resulting technique is shown to be of high accuracy and matching of spatial interpolated signals to actual signals compared with IDW and Kriging techniques

Effect of optimal filtering parameters for autoregressive model AR(p) on motor unit action potential signal

Error is one element of the autoregressive (AR) model, which is supposed to be white noise. Correspondingly assumption that white noise error is a normal distribution in electromyography (EMG) estimation is one of the common causes for error maximization. This paper presents the effect of a suitable choice of filtering function based on the non-invasive analysis properties of motor unit action potential signal, extracted from a non-invasive method-the high spatial resolution (HSR) electromyography (EMG), recorded during low-level isometric muscle contractions. The final prediction error procedure is used to find the number of parameters in the model. The error signal parameter, the simulated deviation from the actual signals, is suitably filtered to obtain optimally appropriate estimates of the parameters of the automatic regression model. It is filtered to acquire optimally appropriate estimates of the parameters of the automatic regression model. Then appropriate estimates of spectral power shapes are obtained with a high degree of efficiency compared with the robust method under investigation. Extensive experiment results for the proposed technique have shown that it provides a robust and reliable calculation of model parameters. Moreover, estimates of power spectral profiles were evaluated efficiently

The Effect of Organic Matter Application on Phosphorus Status in the Calcareous Soil

A field experiment is conducted to study the effect of different levels of peat (0, 25, 50, 75, and 100 Mg ha-1 to uncropped and cropped soil to wheat. Soil samples are taken in different period of time (0, 3, 30, 60, 90, 120, and 180 days after cultivation to determine (NaHCO3-Exteractable P at 3 different depths (0-10, 10-20, and 20-30 cm). Field Experiment is conducted in a randomized complete block design (RCBD) with four replicates. Wheat, Al-Rasheed variety, is cultivated as a testing crop. The entire field is equally dived in two divisions. One of the two divisions is cultivated to wheat and the second is left uncropped. The effect of five levels of peat namely 0, 25, 50, 75, 100 Mg ha-1 is investigated. Soils are fully analyzed to determine its physical and chemical characteristics. The soil samples are collected after 3, 30, 60, 90, 120, and 180 days for determining essential parameters and indicators that reflect the effect of the level of peat applications. Sodium bicarbonate - extractable P in uncropped and cropped soils at all depths, markedly decreases with time after peat application which has been attributed to plant uptake and rapid reaction of P with soil constituents. Sodium bicarbonate - extractable P with time in soil receiving 50 Mg ha-1 in both uncropped and cropped soil linearly decreases with the time of cultivatio

Removal of Copper (II) from Wastewater Using Modified Carbon Nanotubes

In the present work, carbon nanotubes were prepared by Chemical Vapor Deposition (CVD) method, acetylene gas was used as a carbon source. In CVD system, a catalytic growth of CNTs is carried out by decomposition of acetylene (C2H2 ) at a temperature of 750 0C for one hour ,argon is used as an oxidation protection gas. The carbon nanotubes produced are purified to remove impurities such as metal catalyst and then functionalized by treating with HNO3. Scanning Electron Microscopy (SEM), FT-IR spectra and BET for Surface Area measurement technique were used for characterization of CNTs. CNTs with about 30 nm in diameter and with length of several microns were obtained. The effects of initial concentration of metal (ppm), pH, carbon nanotube (CNT) dosage (mg) and contact time (min) on the adsorption of Cu+2 ion were studied. The results show that the pH of aqueous solution is one of the major parameters that control the adsorption of ion at the solid-water interfaces. Maximum removal percentage of Cu+2 species is achieved at pH 8, CNT dosage of 50 mg/L and initial concentration of 50 mg/L and it is 98.39%. The constants of Langmuir and Freundlich models are obtained from fitting the adsorption equilibrium data. The correlation coefficients of Langmuir and Freundlich models are 0.75 and 1, respectively, indicating that the Freundlich model is more appropriate to describe the adsorption characteristics of Cu+2 onto CNTs

Morphohistological Architecture of Human Neonate Cerebral Cortex Autopsy

Background: The brain gyri and sulci development, its characterization and timing is one manifestation of the complex orchestration of human brain. Objective: To present work was aimed to illustrate the morphometry and the histological architecture of the human neonate cerebral cortex.   Patients and Methods: In this study four brains from neonates at day 1, 5, 6 and 7 day were taken as well as other 4 samples at 28 days of age were collected from the medico- legal directorate in Baghdad. This work was done to describe the morphometry and thickness measurements of human neonate cerebral cortex of different ages. Brain samples were fixed in 10% neutral buffer formalin and slides from various regions f cerebral cortex were prepared and stained with H&E. Results: The present investigation was resulted that, the mean measurements of the brain from the frontal to occipital pole was 125.0- 191.3 mm to the neonate aged 1-28 days. While the mean cortices thickness measurements of the frontal, parietal, temporal and occipital were 3.468, 3.483, 3.097 and 3.290 mm respectively.          The histological results revealed that, the human neonate cortex formed by six layers, which were varied in the numbers, size and type of nerve cells, glial cells and nerve fibers. Conclusion: The present study concluded that the morphometry of the brain from day one until day 28 were varied to that of adult and the histological study of the neonate brain from day one until day 28 were resemble to that of the adult

From genes to drugs: CYP2C19 and pharmacogenetics in clinical practice

The CYP2C19 gene is frequently included in different pharmacogenomic panels tested in clinical practice, due to its involvement in the metabolism of a myriad of frequently prescribed medications. Accordingly, CYP2C19 genotyping can promote precise therapeutic decisions and avoid the occurrence of significant drug-drug-gene interactions in the clinical setting. A comprehensive examination of the role of the CYP2C19 gene in real-world medical settings is presented in this review. This review summarizes the most recent information on how genetic variants in CYP2C19 affect drug metabolism and therapeutic outcomes. It goes into the wide range of CYP2C19 phenotypes, with different degrees of metabolizing activity, and their implications for customized medication response through a review of the literature. The review also analyzes the clinical significance of CYP2C19 in several medical specialties, including cardiology, psychiatry, and gastro-enterology clinics, and illuminates how it affects pharmacological efficacy, safety, and adverse effects. Finally, CYP2C19-supported clinical decision-making is outlined, highlighting the possibility of improving therapeutic outcomes and achieving more affordable treatment options, a step towards optimizing healthcare provision through precision medicine

Complex Signal Mapping for Improving Spectral Efficiency of Li-Fi Systems, Journal of Telecommunications and Information Technology, 2019, nr 3

Light fidelity (Li-Fi) systems based on the orthogonal frequency division multiplexing (OFDM) scheme have gained more attention in the communications circles, as a means to provide high spectral efficiency and ensure stricter data rate requirements for visible light communication (VLC) systems. However, common OFDM schemes employ Hermitian symmetry to obtain a real-valued signal which is necessary in intensity modulation and direct detection (IM/DD) optical systems, at the expense of doubling the required bandwidth. In this paper, a novel transmission scheme for an OFDM-based Li-Fi system is proposed to tackle the issue in question. A new approach to complex signal mapping (CSM), based on the pairing function method, has been developed for Li-Fi systems. It does not require Hermitian symmetry and, hence, saves about 50% of the required bandwidth. Unlike existing OFDM-based VLC approaches, the proposed scheme employs CSM to ensure a real and positive signal without Hermitian symmetry in order to fully utilize the bandwidth available to Li-Fi networks. Simulation results show that the proposed scheme significantly outperforms other systems in terms of spectral efficiency. The CSM-OFDM based Li-Fi system also achieves a good peak-to-average power ratio (PAPR) reduction with acceptable bit-error-rate (BER) performance, compared to conventional approaches

A systematic review of stability of medicines used in emergency medical service settings

Background: Temperature, among several environment conditions like humidity, is known to impact medicine stability 1,2 . In emergency medical service (EMS) settings, it is often challenging to control these conditions. In the GCC region including Qatar, temperature and relative humidity values may rise over 50°C and 80%, respectively, according to climate data from the Qatar Civil Aviation Authority 3 . The aim of this systematic review is to collate and analyze data on the stability of EMS medicines exposed to temperature excursions beyond recommended limits (20-25°C with excursions up to 15-30°C) and provide evidence-based best practice recommendations on storage of medicines in EMS settings. Method: Literature on stability studies in EMS settings were obtained from PubMed, Embase, Web of Science and grey literature. Data from articles that met inclusion and exclusion criteria were collected using developed data collection forms then analyzed following PRISMA statement. The quality of articles were assessed using the Health Evidence Tool. Results: Thirteen studies were included (Table 1). Results were variable depending on the region and whether the study was done in an EMS setting or simulated in laboratory. Studies affirmed that medicines were exposed to temperatures beyond limits in EMS settings (Table 2). Medicines recommended to be refrigerated were not stable in a temperature-dependent manner. Although many medicines were stable, temperature-sensitive medicines degraded faster, while extreme cold produced various effects. No study has explored the biological effects of degradation and degradation products. Conclusion: EMS medicines are exposed to temperature extremes which may affect their stability and decrease their shelf-life. Therefore, routine stability testing during storage, replacement of exposed medicines and inclusion of temperature monitoring devices are paramount to validate the content of EMS medicines administered to end-users. We aim to collaborate with Hamad Medical Corporation Ambulance Service in Qatar to study the stability of EMS medicines in several settings including ambulances and paramedic bags of indoor and outdoor bike units.qscienc

Role of Stem Cells in Orthopaedic Surgery: Theoretical Survey

This study aims at analyzing the Stem cell application is a burgeoning field of medicine that is likely to influence the future of orthopaedic surgery. Stem cells are associated with great promise and great controversy. For the orthopaedic surgeon, stem cells may change the way that orthopaedic surgery is practiced and the overall approach of the treatment of musculoskeletal disease. Stem cells may change the field of orthopaedics from a field dominated by surgical replacements and reconstructions to a field of regeneration and prevention. This review will introduce the basic concepts of stem cells pertinent to the orthopaedic surgeon and proceed with a more in depth discussion of current developments in the study of stem cells in orthopaedic surgery. Keywords: Stem cell, orthopaedic, surgery