Central banks around the world typically use various financial indicators to evaluate performance. In Iraq, the indicators used by central banks to evaluate the performance of banks are of great importance to ensure that the banks operating within the Iraqi banking system comply with the regulatory and legal requirements issued by the Central Bank of Iraq or the Ministry of Finance. Given the need to study the profitability indicator to ensure its ability to evaluate the performance of specialized banks in Iraq, these banks carry out their banking activities and businesses through capital funded by the government. The use of profitability indicators in evaluating the performance of specialized banks provides information about the profitabil

Background: This study aimed to examine the efficacy of methylene blue (MB) and toluidine blue O (TBO) photodynamic therapy (PDT) as adjuncts to root surface debridement (RSD). Methods: This split-mouth, randomized, controlled clinical trial included eighteen patients, and a total of 332 sites (control = 102, MB = 124 and TBO = 106) were examined. Two sessions of PDT were completed at baseline and two weeks after RSD. Clinical parameters of bleeding on probing (BOP), plaque index (PI), probing pocket depth (PPD), and clinical attachment level (CAL) were measured pre- and post-treatment. Results: PPD and BOP reductions in sites treated by RSD with adjunctive photosensitizers (MB and TBO) were significantly higher than in control site

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

Recurrent respiratory tract infections are responsible for about 85% of all diseases in childhood, and are associated with significant morbidity and mortality. The aim of this study is to evaluate the main causes underlying recurrent respiratory tract infections in 176 pediatric patients aged 2 month to 4 year and weight from 4 to11 kg referred to the child center hospital and Al-sader hospital prospective study.All parents were given information sheet which then analyzed and the percentage of incidence of causes were recorded, we found that higher % related to many causes; mostly related to the parent like poor family education, mother carelessness, incomplete vaccination, other related to empirical diagnosis, and short course of t

The aim of this paper is to design artificial neural network as an alternative accurate tool to estimate concentration of Cadmium in contaminated soils for any depth and time. First, fifty soil samples were harvested from a phytoremediated contaminated site located in Qanat Aljaeesh in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. The inputs are the soil depth, the time, and the soil parameters but the output is the concentration of Cu in the soil for depth x and time t. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Cadmium. The performance of the ANN technique was compared with the traditional laboratory inspecting

In the 1980s, the French Administration Roads LCPC developed high modulus mixtures (EME) by using hard binder. This type of mixture presented good resistance to moisture damage and improved mechanical properties for asphalt mixtures including high modulus, good fatigue behaviour and excellent resistance to rutting. In Iraq, this type of mixture has not been used yet. The main objective of this research is to evaluate the performance of high modulus mixtures and comparing them with the conventional mixture, to achieve this objective, asphalt concrete mixes were prepared and then tested to evaluate their engineering properties which include moisture damage, resilient modulus, permanent deformation and fatigue characteristics. These pro