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

We are, today, facing a torrent of information, ideas, images and videos due to advances of communication technology and electronic publishing. In addition to the proliferation of social networking sites that allow individuals to use them and participate in their channels without any restrictions limiting their freedom in publishing. Due to these sites many terms have emerged like alternative media which use internet and its various techniques to serve its objectives notably the freedom of expression without restrictions. This research studies the phenomenon of interactive media i.e. alternative media through Facebook along with the freedom that makes it spreading in the society and the relation of individual freedom with social diversit

Objectives: This study aims to evaluate the association between polymorphisms in the promoter region of the tumor necrosis factor-alpha (TNF-α) gene at locations -308G/A, -857C/T, and -863C/A with the tendency of being non-responder to etanercept.

Patients and methods: Between October 2020 and August 2021, a total of 80 patients (10 males, 70 females; mean age: 50 years; range, 30 to 72 years) with rheumatoid arthritis (RA) receiving etanercept for at least six months were included. The patients were divided into two groups responders and non-responders, based on their response after six months of continuous treatment. Following polymerase chain reac

The Gram-negative bacillus Serratia marcescens (S. marcescens) belongs to the Enterobacteriaceae family. S. marcescens was once thought to be a nonpathogenic saprophytic organism that appeared on decomposing organic matter, animals, plants, and foods, water, and soil. However, it has evolved into an opportunist pathogen that causes nosocomial infections, where it is linked to a variety of hospital-acquired infections, including conjunctivitis, septicemia, wound, and eye infections, pneumonia, meningitis, osteomyelitis, and endocarditis, in addition to respiratory tract and urinary tract infections (UTI). Chitinase, protease, nuclease, lipase, and hemolysin are among the products released by S. marcescens strains, and many of these c

The measurements of major and trace elements in different brands of milk powder selected from the Iraqis market via the X-ray fluorescence (XRF) Technique have been studied in the present work. The result of the measurements reveals the high concentrations of sodium, phosphorus, sulfur, chlorine, potassium, calcium and magnesium. Furthermore, low concentrations of aluminum, silicon, iron, bromine, molybdenum, iodine, barium, titanium, manganese, cobalt, chrome, nickel, copper, zinc and lead were detected. Neutron activation analysis (NAA) and Kjeldahl technique were also employed to determine the concentrations of nitrogen. It was found that the nitrogen concentration was in the range of (1.96 - 3.23) % which is within the permissible li

In the last years, new non-invasively laser methods were used to detect breast tumors for pre- and postmenopausal females. The methods based on using laser radiation are safer than the other daily used methods for breast tumor detection like X-ray mammography, CT-scanner, and nuclear medicine.  

      One of these new methods is called FDPM (Frequency Domain Photon Migration). It is based on the modulation of laser beam by variable frequency sinusoidal waves. The modulated laser radiations illuminate the breast tissue and received from opposite side.

      In this paper the amplitude and the phase shift of the received signal were calculated according to the orig

Photoacoustic is a unique imaging method that combines the absorption contrast of light or radio frequency waves with ultrasound resolution. When the deposition of this energy is sufficiently short, a thermo-elastic expansion takes place whereby acoustic waves are generated. These waves can be recorded and stored to construct an image. This work presents experimental procedure of laser photoacoustic two dimensional imaging to detect tumor embedded within normal tissue. The experimental work is accomplished using phantoms that are sandwiched from fish heart or blood sac (simulating a tumor) 1-14mm mean diameter embedded within chicken breast to simulate a real tissue. Nd: YAG laser of 1.064μm and 532nm wavelengths, 10ns pulse duration, 4

The study was conducted to assess the attitude and awareness of a sample of people regarding the indiscriminate slaughter and its effects on health and the environment compared with slaughtering  in a slaughterhouse. The sample consisted of 120 persons from six equal professional groups contacted with the butchery labour (livestock keeper, truck driver, butcher, veterinarian, shopkeeper and consumer). The age ranged 22-76 years old, mean 52±10  years, lived ≥ 5 years in the Baghdad city. The results showed that there is a preference for slaughtering inside the slaughterhouse due to the presence of veterinary examination, slaughtering and preparing meat in a healthy, easy-to-clean places, unlike the indiscriminate sla