Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

Two Siganid fishes were described in the current study, the first one is Siganus javus (Linnaeus, 1766) as a new record and the other Siganus canaliculatus (Park, 1797), which was collected from the Iraqi marine waters. The samples were collected during December 2018. Streaked rabbitfish S. javus is diagnosed by a deep body, 54.01% in standard length, depth  of caudal peduncle, 7.27%, total gill rakers 19 and silvery blue undulating lines on mid and lower sides of the body. Whereas the body depth of White-spotted rabbitfish S. canaliculatus was 39.08-42.66%, Caudal peduncle depth ranged from 5.21 to 5.66%, total gill rakers ranged from 22 to 24 and it  is distinguished by a numerous pearly bl

Incremental sheet forming (ISF) is a metal forming technology in which small incremental deformations determine the final shape. The sheet is deformed by a hemispherical tool that follows the required shape contour to deform the sheet into the desired geometry. In this study, single point incremental sheet forming (SPIF) has been implemented in dentistry to manufacture a denture plate using two types of stainless steel, 304 and 316L, with an initial thickness of 0.5mm and 0.8mm, respectively. Stainless steel was selected due to its biocompatibility and reasonable cost. A three-dimensional (3D) analysis procedure was conducted to evaluate the manufactured part's geometrical accuracy and thickness distribution. The obtained results confirm

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The concentrations of naturally radioactive made occurring and technically enhanced radioisotopes of fly ash samples, collected from Al-Dura thermal power Plant- south of Baghdad, have been investigated using the NaI(Tl) gamma-ray spectroscopy. The average Activity concentrations of the radio elements 238 U, 232Th and 40K in Fly ash samples are measured accurately and found to be 33.860, 32.6 and 644.64Bq/kg respectively. On the whole the radionuclide's concentrations are still below the global average of 50 Bq/kg for 238U and 232Th, but are much higher in 40K, relative to the global average, about 500 Bq/kg. The absorbed gamma doses in air, due to naturally occurring radionuclides in fly ash samples, are measured and found within the ra

Naturally occurring radioactive materials (NORM) contaminated sites at Al-Rumaila Iraqi oil fields have been characterized as a part of soil remediation project. Activity of radium isotopes in contaminated soil have been determined using gamma spectrometer High Purity Germanium detector (HPGe) and found to be very high for Al-Markezia, Al-Qurainat degassing stations and storage area at Khadhir Almay region. The activity concentration of samples ranges from 6474.11±563.8 Bq/kg to 1232.5±60.9 Bq/kg with mean value of 3853.3 Bq/kg for ²²⁶Ra, 843.59±8.39 Bq/kg to 302.2±9.2 Bq/kg  with mean value of 572.9 Bq/kg for ²³²Th and 294.31±18.56 Bq/kg to 156.64±18.1 Bq/kg with mean value of 225.5 for ⁴⁰K. S

The extraction of Eucalyptus oil from Iraqi Eucalyptus Camadulensis leaves was studded using water distillation methods. The amount of Eucalyptus oil has been determined in a variety of extraction temperature and agitation speed. The effect of water to Eucalyptus leaves (solvent to solid) ratio and particle size of Eucalyptus leaves has been studied in order to evaluate the amount of Eucalyptus oil. The optimum experimental condition for the Eucalyptus oil extraction was established as follows: 100 C extraction temperature, 200 rpm agitation speed; 0.5 cm leave particle size and 6: 1 ml: g amount of water to eucalyptus leaves Ratio.

This studies deals with investigated the potential of a Iraqi bentonite clay for the adsorption of bromo phenol red dye from contaminated water. Impulse adsorption experiments were performed. The contact time influence of initial dye concentration, temperature, pH, ionic strength, partical size adsorbent and adsorbent dosage on bromo phenol red adsorption are investigated in a series of batch adsorption experiments. Adsorption equilibrium data were analyzed and described by the Freundlich, Langmuir and temkin isotherms equations. Thermodynamic parameters inclusive the Gibbs free energy (∆G• ), enthalpy (∆H• ), and entropy (∆S• ), were also calculated. These parameters specified that adsorption of bromo phenol red onto bentonite

 This studies deals with investigated the potential of a Iraqi bentonite clay for the adsorption of bromo phenol red dye from contaminated water. Impulse adsorption experiments were performed. The contact time influence of initial dye concentration, temperature, pH, ionic strength, partical size adsorbent  and adsorbent dosage on bromo phenol red  adsorption  are investigated in a series of batch adsorption experiments. Adsorption equilibrium data were analyzed and described by the Freundlich, Langmuir and temkin isotherms equations. Thermodynamic parameters inclusive the Gibbs free energy (∆G•), enthalpy (∆H•), and entropy (∆S•), were also calculated. These parameters specified tha

Amoebas live freely in different climates and parts of the world. Several species of Free Living Amoeba (FLA) are capable of causing serious as well as fatal infections in human beings. The aim of this study was to identify and compare genotypes of water-polluting FLA in major rivers and lakes of Iraq and compare them with FLA isolates from Iran and Turkey. For this purpose, the study included 20 water samples from the Tigris River, Euphrates River , Najaf Sea and Dukan lake in Iraq, 20 water samples from  Marivan, Velasht, and Soleimanshah lakes and Caspian sea in Iran, and 20 water samples from Sabanca, Seyfi , Hazar and Yay lakes in Turkey. The samples were studied by culture methods, invert microscope, and molecular methods.