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

Graphite nanoparticles were successfully synthesized using mixture of H2O2/NH4OH with three steps of oxidation. The process of oxidations were analysis by XRD and optics microscopic images which shows clear change in particle size of graphite after every steps of oxidation. The method depend on treatments the graphite with H2O2 in two steps than complete the last steps by reacting with H2O2/NH4OH with equal quantities. The process did not reduces the several sheets for graphite but dispersion the aggregates of multi-sheets carbon when removed the Van Der Waals forces through the oxidation process.

The researchers of the present study have conducted a genre analysis of two political debates between American presidential nominees in the 2016 and 2020 elections. The current study seeks to analyze the cognitive construction of political debates to evaluate the typical moves and strategies politicians use to express their communicative intentions and to reveal the language manifestations of those moves and strategies. To achieve the study’s aims, the researchers adopt Bhatia’s (1993) framework of cognitive construction supported by van Emeren’s (2010) pragma-dialectic framework. The study demonstrates that both presidents adhere to this genre structuring to further their political agendas. For a positive and promising image

Mefenamic acid belongs to non-steroidal anti-inflammatory drugs that are used widely for the treatment of analgesia. Our aim from this study is to establish a new assay for the quantitative determination of mefenamic acid (MFA) in the pharmaceutical sample by two sensitive and rapid flow injection-fluorometric methods. A homemade fluorometer was used in fluorescence measurements, which using solid-state laser diode 405 and 532 nm as a source, combined with a continuous flow injection technique. The first method depends on the effect of MFA on calcein blue (CLB) fluorescence at 405 nm. Another method is a study of rhodamine-6G (Rh-6G) fluorescence after adding MFA, and recording at 532 nm. Optimum parameters as fluorescent dye concen

A new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n

An experimental of kinetics investigation of the solution free radical polymerization of isopropylacrylamide (IPAM) initiated with potassium persulfate (PPS) was conducted. The reactions were carried out at constant temperature of 60 °C in distilled water under unstirred and inert conditions. Using the well-known conversion vs. time technique, the effects of initiator and monomer concentration on the rate of polymerization (Rp) were investigated over a wide range. Under the conditions of our work, the orders 0.38 and 1.68 were found with respect to initiator and monomer, respectively. However, the rate of polymerization (Rp) is not straight forwardly corresponding monomer concentration. The value 46.11 kJ mol1 was determined as the o

The preparation, spectroscopic characterisation of complexes derived from the mixed ligands with CdII, ZnII and CoII metal ions with Schiff base, Dithiocarbamates (DTCs) and 8-Hydroxyquinoline are reported. The compounds that prepared have been defined via; chloride content, F.T-IR, UV-Vis 1H-NMR spectroscopy and C.H.N.S, as well as conductance and magnetic susceptibility.All data which collected from such methods specified complexes with 6 coordinates in solution and solid states. The biologicalactivity that is related to all the prepared compounds which were screened for their antimicrobial activitiesagainst (G+ and (G-)). The data that collected from biological activity indicate that complexes will have extra activity against such tested

The preparation, spectroscopic characterisation of complexes derived from the mixed ligands with CdII, ZnII and CoII metal ions with Schiff base, Dithiocarbamates (DTCs) and 8-Hydroxyquinoline are reported. The compounds that prepared have been defined via; chloride content, F.T-IR, UV-Vis 1H-NMR spectroscopy and C.H.N.S, as well as conductance and magnetic susceptibility.All data which collected from such methods specified complexes with 6 coordinates in solution and solid states. The biologicalactivity that is related to all the prepared compounds which were screened for their antimicrobial activitiesagainst (G+ and (G- )). The data that collected from biological activity indicate that complexes will have extra activity against such teste

     Estimating multivariate location and scatter with both affine equivariance and positive break down has always been difficult. Awell-known estimator which satisfies both properties is the Minimum volume Ellipsoid Estimator (MVE) Computing the exact (MVE) is often not feasible, so one usually resorts to an approximate Algorithm. In the regression setup, algorithm for positive-break down estimators like Least Median of squares typically recomputed the intercept at each step, to improve the result. This approach is called intercept adjustment. In this paper we show that a similar technique, called location adjustment, Can be applied to the (MVE). For this purpose we use the Minimum Volume Ball (MVB). In order

A numerical method (F.E.)was derived for incompressible viscoelastic materials, the aging and
environmental phenomena especially the temperature effect was considered in this method. A
treatment of incompressibility was made for all permissible values of poisons ratio. A
mechanical model represents the incompressible viscoelastic materials and so the properties can
be derived using the Laplace transformations technique .A comparison was made with the other
methods interested with viscoelastic materials by applying the method on a cylinder of viscoelastic material surrounding by a steel casing and subjected to a constant internal pressure, as well as a comparison with another viscoelastic method and for Asphalt Concrete pro