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

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

Most dental works require a diagnostic impression; alginate is contemplated as the most popular material used for this purpose. Titanium dioxide nanoparticles show evidence of antimicrobial activity in the recent era, for this purpose, this study aimed to evaluate the effect of adding Titanium dioxide nanoparticles on antimicrobial activity and surface detail reproduction of alginate impression material. Materials and methods: Titanium dioxide nanoparticles (purity = 99%, size= 20nm) was added to alginate at three different concentrations (2%, 3% and 5%). 84 samples were prepared in total. Samples were tested for antimicrobial activity using a disc diffusion test, and surface detail reproduction was done using (ISO 21563:2021). One-way A

In this study 77 human isolates of Staphylococcus aureus were obtain from different clinical sources. The results showed that the number of isolates producing α-hemolysin was 32 isolates (41.55%) , while non- hemolysin producing was 45 isolates (58.45%) .The minimum inhibitory concentration (MIC) of methicillin which were 32 micrograms \ ml. The effect of CD-Cholesterol ,Cholesterol ,Cyclodextran(CD) ,Methicillin and Phosphate Buffer Saline(PBS) on α- hemolysin activity was study and the hemolytic Titer was:8 ، 32.768 ,65.536 ,
140.737.488.355.32 , 4.961408E + 25 respectively, while the effect of the same effect with Titer 67.108.864 and low Titer with PBS 3.96140812E + 25. The α – hemolysin toxin was partialy purified by ammoni

this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t

Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

1. The need to ensure that the slippers are clean, visible and inwa

Metal nanoparticles (NPs) of silver (Ag), copper (Cu), zinc oxide (ZnO), cadmium oxide (CdO) and tin (Sn) were synthesized by laser ablation of a solid target in de-ionized water (DI). X-ray diffraction patterns showed the formation of AgO, Ag, Cu, ZnO, CdO, and Sn NPs. Absorbance spectrum of the produced nanoparticles was measured by UV-Vis spectrophotometer which showed that Ag and CdO NPs shifted to the short wavelength (blue shift), indicating the formation of NPs with smaller sizes, whereas CuO showed the formation two peaks. ZnO and Sn NPs shifted to the long wavelength (red shift) which indicates the formation NPs with  larger size. Zeta potential results proved that ZnO nanoparticles were more stable (-26.53mV) than the othe