The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

One of the most important problems of Iraqi construction projects is the cost variances, so it is important to identify the problems and shortcomings that cause poor cost control. Through the utilization of questionnaires, the study evaluated how project costs were managed and reported. The questionnaire was distributed to 180 professionals working in the Iraqi construction sector, with a response rate of 91%. The results showed that a high percentage of projects are implemented with a difference between real and estimated costs, and the process of documenting cost data needs to be more secure. On the other hand, there is a weakness in providing the necessary work structure information to monitor costs and a lack of proc

Background: Hyperthyroidism is a serious public concern, due the continuous increase in its prevalence and its impact on the mortality rates. Autoimmune hyperthyroidism is seen as a thyroid gland problem. Pro-inflammatory cytokines are crucial for the growth and development of hyperthyroidism, it was shown that the level of several pro-inflammatory cytokines were higher in the hyperthyroidism patients. Objective: This work was aimed to assessment the concentration of certain cytokine in hyperthyroid patients. Materials and Methods: Sixty hyperthyroidism patients and 30 healthy individuals with age range from (30-65) years old were enrolled in this study through their presence at the National Center for Diabetes Treatment and Research in Bag

Background. Dental implantation has become a standard procedure with high success rates, relying on achieving osseointegration between the implant surface and surrounding bone tissue. Polyether ether ketone (PEEK) is a promising alternative to traditional dental implant materials like titanium, but its osseointegration capabilities are limited due to its hydrophobic nature and reduced surface roughness. Objective. The aim of the study is to increase the surface roughness and hydrophilicity of PEEK by treating the surface with piranha solution and then coating the surface with epigallocatechin-3-gallate (EGCG) by electrospraying technique. Materials and Methods. The study includes four groups intended to investigate the effect of pir

     This work includes the synthesis of new ester compounds containing two 1,3,4-oxadiazole rings, 15a-c and 16a-c. This was done over seven steps, starting with p-acetamido-phenol 1 and 2-mercaptobenzoimidazole 2. The structure of the products was determined using FT-IR, 1H NMR, and mass spectroscopy. The evaluation of the antimicrobial activities of some prepared compounds was achieved against four types of bacteria (two types of gram-positive bacteria; Staphylococcus aureus and Bacillus subtilis, and two types of gram-negative bacteria, Pseudomonas aeruginosa and E. Coli), as well as against one types of fungus (C. albino). The results show moderate activit against the study bacteria, and the theoretical analysis of the toxi

A new ligand 3-hydroxy-2-(3-(4-nitrobenzoyl) thiouriedo) propanoic acid (NTP) where synthesized by reaction of 4-nitro benzoyl isothiocyanate with serine amino acid. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscpility, conductively measurement, The general formula [M (NTP) 2] where M+2= (Mn, Co, Ni, Cu, Zn, Cd, Hg,), the form of molecular for these complexes as tetrahedral except Cu has square planer.

A new ligand [N-(4-methoxy benzoyl amino)-thioxo methyl ] leucine (MBL) was prepared from the reaction of (4-methoxy benzoyl isothiocyanate with leucine acid in molar ratio (l:l), it was characterized by elemental analysis (C.H.N.S), FT-IR, UV-Vis, 1H and 13C-NMR. The complexes of the bivalent ions (Mn, Fe, Co, Ni, Cu, Zn, Cd and Hg ) have been prepared and characterized too. The structural was established by elemental analysis (C.H.N.S), FT-IR, UV-Vis spectra, conductivity measurements atomic absorption and magnetic susceptibility and determination of molar ration (M:L). The complexes showed characteristic behavior of tetrahedral geometry around the metal ions except with (Cu) complex showed square planer.

In this paper the process of metal ions extraction (Zn(II) and Cu(II)) was studied in PEG-KCl aqueous two phase system was investigated without using an extracting agent. The experimental runs were performance at constant temperature (25 ^oC), constant mixing time (30 min), and constant PH of the solution (about 3). The effect of KCl salt concentration (from 10% to 25%), volumetric phase ratio of PEG solution to KCl solution (from 0.5 to 2), and the initial metal ion concentration (from 0.25 ml to 2 ml of 1 gm/L solution) were investigated on the percent extraction of Zn(II) and Cu(II). The results indicated that the percent extraction of metal ions increase with increasing of salt concentration and phase ratio, and slightly de

The study is designed to evaluate the effect of the aqueous extract of the P. lanceolata plant, as well as to know the effect of the drug CCl4 on the formation of micronucleus in vivo 48 female albino mice. In the study mice were separated into eight groups treated intraperitoneally for seven day first group Negative control, second positive control( CCl4 0.02%), third group aqueous extract (250 mg/kg), fourth group  aqueous extract (500 mg/kg), fifth group (CCl4 0.02%) plus aqueous extract (250 mg/kg), sixth group (CCl4 0.02%) plus aqueous extract (500 mg/kg), seventh group aqueous extract (250 mg/kg) plus (CCl4 0.02%), and eighth group aqueous extract (500 mg/kg) plus (CCl4 0.02%). The genetic-cellular aspect involved measuring t

Background:-The Modified Alvarado Scoring System (MASS) has been reported to be a cheap and quick diagnostic tool in patients with acute appendicitis. However, differences in diagnostic accuracy have been observed if the scores were applied to various populations and clinical settings.
Objectives:- The purpose of this study was to evaluate the diagnostic value of Modified Alvarado Scoring System in patients with acute appendicitis in our setting.
Methods:-one hundre twenty eight patients ,were included in this study, admitted to Al-Kindy teaching hospital from June 2009 to June 2010. Patients’ age ranged from 8 to 56 years (21±10) they were divided into three groups; paediatrics, child bearing age females & adult males,. MAS