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

Background This study aimed to evaluate the efficacy of once-daily liraglutide as an add-on to oral antidiabetics (OADs) on glycemic control and body weight in obese patients with inadequately controlled type 2 diabetes (T2D). Methods A total of 27 obese T2D patients who received 7 months (0.6 mg/day for the first month, 1.2 mg/day for 3 months, and 1.8 mg/day for 3 months) of liraglutide treatment as an add-on to OADs were included. Data on body weight (kg), fasting plasma glucose (FPG, mg/dL), postprandial glucose (PPG, mg/dL), and HbA1c (%), were recorded. Results Liraglutide doses of 1.2 mg/day and 1.8 mg/day were associated with significant decreases in body weight (by 8.0% and 11.9%, respectively, p < 0.01 for each) and HbA1c (by 20.0

Entrepreneurial events are understood to be imperious in accelerating the economic development of nations owing to a large number of jobs it creates. Thus, both developed and developing countries understand the importance of entrepreneurship education to instil student interest in entrepreneurial action. This study investigates the moderating effect of entrepreneurship education (EEP) on the relationship between attitude (ATT), subjective norms (SNMS), and perceived behavioural control (PBC) towards entrepreneurship intention (EINT) of university undergraduate students. The study population covered 794 students from all the four faculties of Northwest University Kano, that were taught a compulsory entrepreneurship education course in their

Nanofertilizers offer a promising solution to increase crop yields amid increasing population pressure. Yet  there have been safety concerns about their use, particularly in challenging conditions. This work was designed to assess the toxicological effects of a chelated multi-micronutrient nanofertilizer on albino rats (Rattus norvegicus) as non-target organisms, focusing on the liver, which has important metabolic functions. Thirty-five animals were weighed and randomly divided into 5 groups (n=7). A negative control group was included, and four experimental groups (C1-C4) were given the test item. The dosing regimen for the experimental groups was 15 oral doses of nanofertilizer every other day for 29 days. All the groups were

The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semantic accuracy a

Objectives: Assess nurses` practices for children with chemical poisoning, and find out relationship between nurses` socio- demographic data and their practices for children with chemical poisoning.

Methodology: A descriptive correlational design used to achieve the purpose of the study, the study was conducted at Al-Basrah Hospital for Maternal and Children throughout the period 12^th of September 2021 to 10^th of October 2022. A non- probability sample of (30) nurse at emergency department was selected. The instrument of the study was constructed based on previous literatures that related to study project, which include nurses` socio-demographic data and questionnaire format

Objective:
This study aims to asses the patients' compliance with essential hypertension in respect to antihypertensive
medications, follow-up, dietary pattern and health habits, to identify the associated long-term complications, and
to find out the relationship between patient's compliance, and demographic characteristics such as age, gender,
level of education, and duration of disease.
Methodology:
A descriptive study was carried out in Nasiriyah Teaching Hospital to achieve presented objectives .
Results:
The results of the study revealed that there were a significant association between educational level and total
patient's compliance, a significant association was found between the duration of disease and

Objective:
This study aims to asses the patients' compliance with essential hypertension in respect to antihypertensive
medications, follow-up, dietary pattern and health habits, to identify the associated long-term complications, and
to find out the relationship between patient's compliance, and demographic characteristics such as age, gender,
level of education, and duration of disease.
Methodology:
A descriptive study was carried out in Nasiriyah Teaching Hospital to achieve presented objectives .
Results:
The results of the study revealed that there were a significant association between educational level and total
patient's compliance, a significant association was found between the duration of disease and

Interpreting  is a process adopted by a skillful and well qualified interpreter to convey orally the meaning from a source language into a target language simultaneously .In this process the interpreter has no time to think or check the exact meaning of the words, phrases and sentences. The main technique used by the interpreter is based on his/her competence .This type of translation is used in press conferences and political speeches of  high rank figures.

This paper deals with analyzing the interpretation  of Obama's farewell speech  adopted by two authentic TV Channels(Sky News and AL- Jazeera).The aim of this paper is to investigate the quality of each interpreting by adopting   Nida's (1996:164