Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

The cervical cancer considered as the fourth female prevalent disease worldwide, it was once the most extensively recognized female cancer two in many low-income countries. Human Cytomegalovirus (HCMV) exhibits broader tropism and can cause infection in most of the human body organs. Although, human cytomegalovirus HCMV is not yet considered an oncogenic virus, there is increased evidences of HCMV infection implication in malignant diseases of different cancer types. The present study aims to evaluate the effect of CMV infection on the development of HPV16 positive cervical cancinoma. The current retrospective study enrolled a number of paraffinized cervical cancer tissues .included 30 cervical carcinomatous tissues and 10 biopsies from an

The development of the perforated fin had proposed in many studies to enhance the heat transfer from electronic pieces. This paper presents a novel derivative method to find the temperature distribution of the new design (inclined perforated) of the pin fin. Perforated with rectangular section and different angles of inclination was considered. Signum Function is used for modeling the variable heat transfer area. Set of parameters to handle the conduction and convection area were calculated. Degenerate Hypergeometric Equation (DHE) was used for modeling the Complex energy differential equation and then solved by Kummer’s series. In the validation process, Ansys 16.0-Steady State Thermal was used. Two geometric models were consider

This study was conducted in the field of the Poultry Research Station of the animal resources Department / office of Agricultural Research / Ministry of Agriculture from the period 4th April to16th May2021.This study was aimed to investigate the effect of using avocado and chia oil and their mixture in broiler diets on the final productive performance and meat cholesterol concentration and measuring meat oxidation indicators after storing it for 60 days. 300 one-day-old (Ross308) chicks were fed on diets that used avocado oil and chia with percentages of 0, 0.2, 0.4, 0.6%, respectively, and their mixture consisting of 0.0, 0.1, 0.2, 0.3 each of avocado and chia oil (50% avocado + 50% chia oil). The experiment included 10 treatments

The current study aimed to isolate and diagnose the fungi associated with the inflammatory bowel disease patients with 150 samples distributed between 50 samples from Crohn's patients and 50 samples from ulcerative colitis patients, 50 control from Al-Kindy Al Teaching Hospital in Baghdad, Baghdad. Five types of yeast were isolated and identified, namely C. albicans, C.glabarta, Tropicales, C. parapsilosis, C. and C., krusi C. parapsilosis and.and Aspergillus, Penicillium, Muocer, Rhizopous, Saccharomycosis, and Cryptococcus, The results indicated the dominance of Candida spp. In crohn’s disease, the frequency of isolated Candida albicans was 24 (58.54%), Candida glabrata 11 (26.86%), Candida tropicalis 5 (12.2%) and Candida krusi was 1 (

Background: The excessive use and abuse of antibiotics contribute to bacterial resistance, raising the risk of complications and treatment failures. This study investigates adherence to antibiotic prescriptions among Iraqi dental patients, highlighting implications for antimicrobial resistance.Objective: To assess adherence levels and identify factors influencing antibiotic therapy compliance among dental patients.Methods: A cross-sectional survey was conducted in which adult dental patients aged 18 and older, who had been prescribed antibiotics within the past year, participated. The modified Morisky Medication Adherence Scale-8 items was used to evaluate adherence, and data were analyzed with IBM SPSS Statistics software V26.Results: Amon

Background: Periodontal diseases (PD) are common chronic inflammatory diseases caused by pathogenic microorganisms colonizing the gingival area and inducing local and systemic elevations of pro-inflammatory cytokines resulting in tissue destruction by a destructive inflammatory process. Stress was considered as one of the important risk factors that cause many inflammatory diseases including PD. The purpose of this study wasto determines and compares clinical periodontal parameters (PLI, GI and BOP), stress level and salivary IL-1? level among dental students before, during and after mid-year exam, also to find the correlation among stress, IL-1? and clinical periodontal parameters. Materials and methods: The sample was consisted of 24 dent

              Climate change is a global environmental issue and a common concern for humanity, and it is an inevitable result of civilization development, especially after the industrial revolution All areas of life                                                             At the level of the Iraqi situation , Iraq faces several challenges posed by Climate change , Such as high temperature, lack of rain, water scarcity , land salinity , and the increase in the proportion of sand and dust storms and the resulting disasters, which impedes development and hinders efforts to reduce poverty , enhance livelihoods , and reduce conflict  to obtain natural resources.