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Impact of IAS IFRS on Reducing Information Risk and Enhancing Financial Performance in Iraq
Full text linkThis study investigates the recent implementation of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) in Iraq, highlighting its impact on enhancing information quality, reducing risk, and improving financial performance efficiency. The interconnected system of these standards ensures operational efficacy and provides accurate, relevant information for informed decision-making. Despite these benefits, information quality poses a risk unless specific attributes are met, affecting financial performance and information accuracy. The study identifies a positive relationship between lower information risk and higher accounting performance, supported by a significant T-test result (computed value: 12.062, tabulated value: 2.82). This research aims to evaluate the effects of IAS/IFRS adoption on information risk and accounting performance, using hypothesis testing to validate findings. The results underscore the importance of rigorous standards in mitigating information risk and enhancing financial outcomes
Impact of Seeding Rates and Kinetin Levels on Barley Physiology and Yield
Full text linkA field experiment was conducted in the Al-Jazeera area, near Tikrit, to investigate the effects of seeding rates and kinetin levels on barley (Hordeum vulgare L.) variety Shu'a. Despite extensive research on barley growth, the optimal seeding rates and kinetin applications remain underexplored. This study aimed to determine the best seeding rate and kinetin concentration to enhance barley's physiological traits and yield. Using a randomized complete block design with three replications, two seeding rates (160, 180 kg ha-1) and three kinetin levels (75, 50, 0 mg L-1) were tested. Results showed that a seeding rate of 160 kg ha-1 significantly improved the absolute growth rate (0.17994 mg day-1), relative growth rate (16.675 mg g-1 day-1), and thousand-seed weight (35.91 g). Kinetin at 75 mg L-1 outperformed other concentrations, enhancing absolute growth rate (0.18781 mg day-1), relative growth rate (16.827 mg g-1 day-1), grains per spike (38.299 spike-1), and thousand-seed weight (39.880 g). The findings suggest that 160 kg ha-1 seeding rate and 75 mg L-1 kinetin concentration optimize barley growth and yield, providing practical implications for barley cultivation practices
EDITING OF TRANSLATED WORKS
Full text linkAccording to current requirements, any work should be translated both beautifully and correctly - adequately. Only when translated in this way can the work become a perfect work of art. For this, the translator must comply with certain conditions. For example, the translator should respect the author of the work he is translating, not to decorate the translated work with unnecessary words, not to leave out words and phrases with a certain meaning, not to stick to the form, not to damage the content, not to dilute it, it is necessary! That is, it should revive the original with all its achievements and shortcomings in its own language, and fully reflect its inner warmth and artistic features. The closer the translation is to the original, the more successful the translation is. This requires professionalism from every translator. When talking about the specific characteristics of peoples, it is important to pay attention to one more issue, it is a folklore art that embodies the living conditions, lifestyle of each people and thousands of years of experience of their ancestors. Naturally, samples of folk oral creativity of one nation are also an interesting source of learning for other nations. Therefore, it is translated, studied, and mutual cultural relations are established. In the same process, especially in the translation of epics and folklore examples of the Uzbek people, verbatim translation i.e. word for word translation does not justify itself when translating situations where our customs and traditions specific to our nation, dialects are described. Especially if we take the proverbs into account, they are given with some changes in epics to set the tone
The Importance of Budgetary Organizations in the Implementation of State Socio-Economic Policy and Their Organizational and Legal Foundations
Full text linkThis article highlights the role of budgetary organizations in economic and social life, their importance and tasks, services provided by budgetary organizations, as well as the organizational and legal foundations of the activities of budgetary organizations. It also lists the importance of state financial control and the tasks of supervisory authorities in improving the organization's activities
The Influence of Maternal Body Weight on Childbirth Delivery Method
Full text linkMaternal obesity is a significant health concern during pregnancy, impacting both the mother and the offspring. It is associated with various complications and adverse outcomes, including an increased risk of cesarean section delivery and stillbirth. Educating pregnant women on healthy habits and risks can help maintain a normal BMI and reduce the likelihood of complications during childbirth. This study aimed to investigate the link between maternal obesity and the mode of delivery. Data were collected from 100 pregnant women, categorizing them based on their BMI. The mode of delivery, either vaginal or cesarean section, was recorded and analyzed in relation to their BMI. The study found that women with normal weight or slight weight gain were more likely to have a natural birth. In contrast, obese women were more likely to undergo cesarean sections. The data indicated a clear correlation between higher BMI and increased risk of complications during delivery. Maternal obesity significantly increases the risk of cesarean section delivery and other complications during childbirth. Maintaining a normal BMI through healthy habits can reduce these risks and promote better outcomes for both mother and infant. Future research should focus on developing and implementing interventions to optimize outcomes for both mother and infant. Additionally, educating pregnant women on the importance of maintaining a healthy BMI and the potential risks associated with obesity during pregnancy is crucial
Optimum Seedling Thickness of Soybean Varieties of Different Planting Methods and Tillage between Rows
Full text linkAs a result of cultivation of "Nafis" and "Selekta 201" varieties of soybeans in the 60x8x2 scheme, 16-18 cm deep between the rows and 18-20 cm deep between the rows in the 70x8x2 scheme, the optimal seedling thickness is determined to be 320-334 and 361-379 plants per hectare, improving the water permeability of the soil, it was found that the porosity, volume mass and the amount of humus in the driving and sub-driving layers were improved
Determining the Optimal Planting Dates for White Cabbage in the Early Time
Full text linkin the article, the results of the research carried out in order to determine the optimal sowing dates of white cabbage in the future are presented in a state of deep scientific analysis. The article also provides valuable information on the effect of different planting dates on cabbage plant leaf number, leaf band length and leaf weight, cabbage weight and yield
Evaluation of Antibiotic Resistance and Prevalence Among Gram-negative Bacteria in Fecal- derived Lactose Sugar Tinctures: An in-depth Study
Full text linkBackground and Objective: Diarrheal diseases remain a significant health concern worldwide, necessitating detailed microbial analysis to guide treatment strategies. This study aimed to identify gram-negative bacteria from stool samples of affected individuals, focusing on their ability to ferment lactose and their resistance patterns to specific antibiotics.Methodology: Conducted at Shomali General Hospital from 2023 March to 2023 December, eighty stool samples were collected and cultured on MacConkey agar to distinguish lactose fermenting from non-fermenting gram-negative bacteria. The antibiotic sensitivity of the isolates was assessed using the disk diffusion method against ten antibiotics, in accordance with the 2017 Clinical and Laboratory Standards Institute (CLSI) guidelines.Results: Of the eighty samples analyzed, 78% showed lactose fermenting bacteria. The remaining 22% comprised non-lactose fermenters, with further analysis identifying 55% as Salmonella, 22% Pseudomonas, 11.5% Proteus, and 11.5% Shigella. Antibiotic sensitivity testing revealed Ciprofloxacin as the most effective antibiotic, inhibiting 95% of the bacteria, followed by Ceftriaxone at 85%. Ampicillin was the least effective, with a lower inhibition rate.Conclusion: The high prevalence of lactose fermenting gram-negative bacteria among the diarrheal samples underscores the importance of lactose fermentation as a diagnostic marker. The varying degrees of antibiotic resistance highlight the critical need for ongoing surveillance of resistance patterns to inform effective treatment regimens. This study emphasizes the utility of the disk diffusion method for antibiotic sensitivity testing, providing essential data for managing diarrheal diseases.Keywords: Antibiotic resistance, Gram-negative bacteria, Shigella dysenteriae , Proteus mirabilis , Nosocomial infections , Public hea
The Epizology of Cattle and Sheep Helminthoz in some Districts of Samarkand and Kashkadarya Regions
Full text linkThis article describes the helminthos found in cattle, sheep, and cattle raised in the Taylok, Urgut, Bulungur, and Ishtikhan regions of the Samarkand, cattle ranches in the book and Guzar districts of the Kashkadarya region, and in the households of the population.
 
Analysis of Amino Acids in Aqueous Solution of Honey and Honey Wines
Full text linkThis study explores the influence of amino acids released during pollen fermentation on the sensory attributes of honey wine. Fermented and non-fermented pollen were introduced into a 20% aqueous honey solution prior to alcoholic fermentation. Analysis revealed a decrease in amino acid levels post-fermentation, accompanied by an increase in higher alcohols, ethers, and acetaldehydes compared to the control. Notably, honey wine fermented with fermented flower pollen exhibited heightened volatile substance content, enhancing its taste and aroma profile. These findings underscore the significant role of pollen fermentation in shaping the sensory characteristics of honey wine