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

In this study was undertaken frish fish such as Bigeye Ilisha megaloptera, Nematalos nasus, Suboor Hilsha ilisha and Carp Cyprinus carpio. they were purchased from local marketes in Basrah, Oil was extracted by a solvent extraction method on low temperature. And the level of oil obtiened about (6.08; 10.72; 13.52 and 5.61)% for Bigeye, Jaffout, Suboor and Carp. the Crud oils were compared with vegetable oil (olive oil) and animal fat (tial fat mutton).
The extracted oil from fresh complete fishs with compared oils intraed on pharmacological system through packed in capsul with and with out garlic`s extract. this system analysis with chemical tests.
Results were analyzed statistically by using the SPSS program with using (CRD)

This review paper examines the crucial impact of YouTube on learning English as a Foreign Language. Recently, learners’ interaction and development of their skills have been improved due to the integration of digital platforms into language education. YouTube is regarded as one of the most prevalent platforms due to its accessibility, multimodal content, and capacity to simulate real-life communication. This study tackles thirty selected research articles from various cultural and institutional backgrounds to identify the pedagogical benefits and challenges associated with using YouTube in teaching English. Conventional methods of teaching English as a foreign language encounter difficulties in improving students’ engagement and

Its well known that understanding human facial expressions is a key component in understanding emotions and finds broad applications in the field of human-computer interaction (HCI), has been a long-standing issue. In this paper, we shed light on the utilisation of a deep convolutional neural network (DCNN) for facial emotion recognition from videos using the TensorFlow machine-learning library from Google. This work was applied to ten emotions from the Amsterdam Dynamic Facial Expression Set-Bath Intensity Variations (ADFES-BIV) dataset and tested using two datasets.

Precision irrigation applications are used to optimize the use of water resources, by controlling plant water requirements through using different systems according to soil moisture and plant growth periods. In precision irrigation, different rates of irrigation water are applied to different places of the land in comparison with traditional irrigation methods. Thus the cost of irrigation water is reduced. As a result of the fact that precise irrigation can be used and applied in all irrigation systems, it spreads rapidly in all irrigation systems. The purpose of the Precision Agriculture Technology System (precision irrigation) , is to apply the required level of irrigation according to agricultural inputs to the specified location , by us

Recently times, industrial development has increased, including plastic industries, and since plastic has a very long analytical life, it will cause environmental pollution. Therefore studies have resorted to reusing recycled plastic waste (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, some studies were reviewed and then summarized into several things, including the percentage of plastic replacement from the aggregate and the effect of this percentage on the fresh properties of concrete, such as the workability and the effect of plastic waste on the hardening properties of concrete such as dry density, compressive, tensile and flexural strength.

Candida is the scientific name for yeast. It is a fungus that lives almost everywhere, including in human body. Usually, the immune system keeps yeast under control. If the individual is sick or taking antibiotics, it can multiply and cause an infection. Yeast infections affect different parts of the body in different ways including thrush is a yeast infection that causes white patches in oral cavity ,Candida esophagitis is thrush that spreads to esophagus, women can get vaginal yeast infections,(vaginitis) causing itchiness, pain and discharge, yeast infections of the skin cause itching and rashes ,yeast infections in bloodstream can be life-threatening . The current review article will concentrate on vaginal infection (vaginitis), project

The main aim of this research is to introduce financing cost optimization and different financing alternatives. There are many studies about financing cost optimization. All previous studies considering the cost of financing have many shortcomings, some considered only one source of financing as a credit line without taking into account different financing alternatives. Having only one funding alternative powers, restricts contractors and leads to a very specific financing model. Although it is beneficial for the contractor to use a long-term loan to minimize interest charges and prevent a substantial withdrawal from his credit line, none of the existing financial-based planning models have considered long-term loans in