Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an

The Corona pandemic is a virus that affects both humans and animals that was discovered in China in (2019) and then spread to the rest of the world in late (2019) And as an attempt to control it, several restrictions were imposed, and these restrictions would paralyze the global economy, including the Iraqi economy, as it resulted in a state of financial and tax stagnation in particular, as Corona affected the volume of tax revenue, causing a severe and noticeable decrease in the volume of revenue in the year (2021). No measures were taken that would restore the balance to the level of tax revenue. No new exemptions were reported, and no new tax bases were taken . 

Due to the difficulties that Iraqi students face when writing in the English language, this preliminary study aimed to improve students' writing skills by using online platforms remotely. Sixty first-year students from Al-Furat Al–Awsat Technical University participated in this study. Through these platforms, the researchers relied on stimuli, such as images, icons, and short titles to allow for deeper and more accurate participations. Data were collected through corrections, observations, and feedback from the researchers and peers. In addition, two pre and post-tests were conducted. The quantitative data were analysed by SPSS statistical Editor, whereas the qualitative data were analyzed using the Piot table, an Excel sheet. The resu

By using the deacetylation method, chitin is converted into bioproduct chitosan. Deacetylation can be accomplished using chemical or biological mechanisms. Due to its biocompatibility, nontoxicity, biodegradability, natural origin, and resemblance to human macromolecules, it is useful in medicine. Chitosan may have antibacterial and antioxidant properties. Additionally, it could be used in biotechnology, agriculture, gene therapy, food technology, medication delivery, cancer therapy, and other fields. The objective of the current review was to list the most significant applications of Chitosan in the biomedical field.

The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

Seeking pharmacist advice about minor ailments is a common practice among Iraqi patients because such advice is free and quick. Unfortunately, the assessment and management of minor ailments by Iraqi pharmacists were inappropriate. Therefore, this study aimed to develop a model for a mobile application that can assist community pharmacists in the diagnosis and management of minor ailments.

     The linear instability and nonlinear stability analyses are performed for the model of bidispersive local thermal non-equilibrium flow. The effect of local thermal non-equilibrium on the onset of convection in a bidispersive porous medium of Darcy type is investigated.  The temperatures in the macropores and micropores are allowed to be different. The effects of various interaction parameters on the stability of the system are discussed. In particular, the effects of the porosity modified conductivity ratio parameters,  and , with the int

        The purpose of the study is to identify the need to improve health services in Iraq by determining the efficiency of service in health care centres and working on exploiting limited resources through choosing the most efficient technological art represented by using precast concrete technology to fill the shortfall in the establishment health centres for primary care and to explain the impact of this on saving resources, time, and increasing production efficiency. To achieve this, the quantitative analysis adopted as a methodology in the study by determining the size of the deficit in the infrastructure of health centres for primary care according to the standard of a he