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: Sonographic examination is an important tool in assessment of normal and abnormal cervical lymph nodes. The aim of the study is to assess the distribution and the characteristic features of normal cervical lymph nodes in a sample of Syrian population. Materials and Methods: Fifty healthy Syrian subjects (25 men and 25 women) with an age of 20 -60years old, who had their cervical lymph nodes examined by ultrasound. Three hundred and two lymph nodes were detected. Lymph nodes were evaluated for their number, size, site, echogenic hilus, shape, as well as for the border sharpness. The subjects were categorized by age into four groups, (20 -30, 31 - 40 , 41 - 50 , 51- 60 years ). Statistical analysis of data was done using SP

Background: The aim of this in vitro study was to evaluate and compare the effect of preheating microleakage among three different filler size composites which include Filtek^tm Z250 micro hybrid, Z250^xt Nano hybrid and nanocomposite Z350^xt.  in Class II cavity preparation .

Materials and methods: sixty maxillary first premolars were prepared with class II cavities. Samples were divided into three groups according to material used    group A (FiltekZ250 micro hybrid). Group B(Z250^xt Nano hybrid). Group C (nanocomposite Z350^xt)and each group divided into two subgroups of ten teeth according to temperature of  composite:

The present study aimed at shed light on the association between HLA-class I antigens (A, B and Cw) and brain tumours (meningioma and glioma) in the basis of their individual frequencies or two-locus association A total of 52 brain tumour patients were enrolled in this study, with an age range of 7-68 years. The patients were divided into two clinical groups; meningioma (20 cases) and glioma (22 cases), while the remaining 10 cases represented other types of brain tumour. Control samples included 47 Iraqi Arab apparently healthy blood volunteers, with an age range of 15-50 year. Three HLA antigens showed a significant increased frequency in total patients as compared to controls. They were B13 (34.6 vs. 6.5%), B40 (15.4 vs. 2.2%) and Cw3

Arabian killifish, Aphanius dispar, lives in marine coastal areas of the Middle East, as well as in streams that experience a wide range of salinities and temperatures. It has been used as a mosquito control agent and for studying the toxicities of environmental pollutants. A. dispar's eggshell (chorion) and embryos are highly transparent and are suitable for high resolution microscopic observations, offering excellent visibility of live tissues.

Background: Spleen is a hemopoietic organ which is capable of supporting elements of different systems. It is affected by several groups of diseases; inflammatory, hematopoietic, reticuloendothelial proliferation, portal hypertension and storage diseases. Ultrasound (US) may detect mild splenomegaly before it is clinically palpable. Knowledge of the normal range of spleen size in the population being examined is a prerequisite. Racial differences in splenic length could result in incorrect interpretation of splenic measurements and such differences would make it difficult to standardize expected splenic length and to determine non- palpable splenic enlargement.Objectives: To measure the normal values of splenic lengthin Iraqi subjects an

Hyperprolactinemia is a common endocrine abnormality caused by physiological factors like pregnancy and lactation, drug-induced factors like antipsychotics, pituitary adenomas that secrete prolactin, or stalk compression or section that reduces dopamine inhibition. Dopamine agonists cure most prolactinomas.