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

Schiff base (methyl 6-(2- (4-hydroxyphenyl) -2- (1-phenyl ethyl ideneamino) acetamido) -3, 3-dimethyl-7-oxo-4-thia-1-azabicyclo[3.2.0] heptane-2-carboxylate)Co(II), Ni(II), Cu (II), Zn (II), and Hg(II)] ions were employed to make certain complexes. Metal analysis M percent, elemental chemical analysis (C.H.N.S), and other standard physico-chemical methods were used. Magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identified. Theoretical treatment of the generated complexes in the gas phase was performed using the (hyperchem-8.07) program for molecular mechanics and semi-empirical computations. The (PM3) approach was used to determine the heat of formation (ΔH˚f), binding energy (ΔEb), an

One of the most important techniques for preparing nanoparticle material is Pulsed Laser Ablation in Liquid technique (PLAL). Carbon nanoparticles were prepared using PLAL, and the carbon target was immersed in Ultrapure water (UPW) then irradiated with Q-switched Nd:YAG laser (1064 nm) and six ns pulse duration. In this process, an Nd:YAG laser beam was focused near the carbon surface. Nanoparticles synthesized using laser irradiation were studied by observing the effects of varying incident laser pulse intensities (250, 500, 750, 1000) mJ on the particle size (20.52, 36.97, 48.72, and 61.53) nm, respectively. In addition, nanoparticles were characterized by means of the Atomic Force Microscopy (AFM) test, pH easurement

The aim of the present work is the synthesis of new carbohydrate derivatives containing 1,2,4-triazole from D-fructose . To obtain these derivatives, the diacetone fructose (1 ) was chosen as the starting material, which was obtained from the reaction of anhydrous fructose with dry acetone in presence of anhydrous ferric chloride. Oxidation of ( 1) with potassium permanganate in potassium hydroxide solution gave the acid ( 2). Esterification of the acid with dimethyl sulphate gave the methyl ester (3 ). Treatment of the methyl ester (3 ) with hydrazine hydrate gave the hydrazide (4 ), which is the desired Chiron. The hydrazide (4 ) was used for the preparation of 1,2,4-triazole-5-one (6 ) derivative. These compounds was synthesized by the i

Construction project life-cycle processes must be managed in a more effective and predictable way to meet project stakeholder needs , However, there is increasing concern about whether know-how effectively improves  understanding of underlying theories of project management processes for construction organizations and their project managers  Project planning and scheduling are considered as key and challenging tools in controlling and monitoring project performance , but many worldwide construction projects appear to give insufficient attention to effective management and definition of  project  planning, including pre planning stages . Indeed, some planning issues indeed, some planning issues have been completely ove

The current study is concerned  over the  benefits  from  our Prophet  ' Surah , these   benefits  are seven  which are : the first : (  The  losing  , disappointment ,  weakness  in the affairs  of those disbelievers ,the second : showing the affairs of the believers   in respect to integrity ,  forgiveness   and rest, the third :  Indicating  the big difference  between the believers and disbelievers , each team has   his own characteristics that being distinguished from the other,  I have explained  the benefit   that the disbelievers are in a difficult

Background: The discriminative power of the classical WHO parameters in relation to male fertility is quite low, because they only address few aspects of sperm quality and function. This has led investigators to focus their attention on the male gamete and in particular its genome.Objective: To explore which of the sperm DNA damage parameters measured by comet assay are more reliable, and their relations with the standard semen parameters.Methods: Study was done on 40 infertile men selected from couples attending the Institute of Embryo Reasearch and Infertility Treatment at Al-Kadhimiya City/ Baghdad in the period between February 2009 and May 2009, with a history of infertility of ≥1 years; and 15 healthy volunteers of proven fertili

Sol-gel method was use to prepare Ag-SiO2 nanoparticles. Crystal structure of the nanocomposite was investigated by means of X-ray diffraction patterns while the color intensity was evaluated by spectrophotometry. The morphology analysis using atomic force microscopy showed that the average grain sizes were in range (68.96-75.81 nm) for all samples. The characterization of Ag-SiO2 nanoparticles were investigated by using Scanning Electron Microscopy (SEM). Ag-SiO2 NPs are highly stable and have significant effect on both Gram positive and negative bacteria. Antibacterial properties of the nanocomposite were tested with the use of Staphylococcus aureus (S. aureus) and Escherichia coli (E. coli) bacteria. The results have shown antibacteri