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

This study aims to inspect the marginalization strategies implemented by Iraqi newspapers, with a focus on the daily newspaper (Al-Sabah) and its coverage of the October 2019 protests in Iraq, by employing the “Paradigm” Module. The research is descriptive the researcher implemented a descriptive-analytical survey method by using a non-probability sampling represented by (74) issues of Al-Sabah newspaper and used (content analysis form) as a tool to analyze (93) news content related to the October protests.
The Researcher reached several conclusions:
1- Al-Sabah newspaper mainly depends on “Economic Reforms” as a marginalization strategy in its news coverage of the October 2019 protests.
2

The members of the family of Eentrobacteriaceae harbour a gene cluster called polyketide synthase (pks) island. This cluster is responsible for the synthesis of the genotoxin colibactin that might have an important role in the induction of double-strand DNA breaks, leading to promote human colorectal cancer (CRC). Eleven out of the eighty eight isolates (12.5%) were pks+, distributed as 7 (8%) isolates of E. coli, 2 (2.25%) of K. pneumoniae and 2 (2.25%) of E. aerogenes. The cytotoxic effects of selected pks+ isolates (E. coli and E. aerogenes) on HeLa cells were represented by decreasing cell numbers and enlarged cell nuclei in comparison to the untreated cells. Cyt

Rights of child in the community crisis Iraqi child model The study aimed to identify the types of violation against children in the Iraqi crisis as well as to develop community coping mechanisms to these violations and promote the rights of the child health psychological , social and legal . the first chapter discusses the research problem and its importance and purpose of the research problem and its importance and purpose of the research and the most important terms in the A- Rights of the child ,B- crisis , chapter 2 rights of the child ensure the historical roots , of children’s rights in the holy quran and the sunnah, and legal rights through the twentieth century and the beginnings of century xx, the se through the twentieth cen

تزخر ذاكرة بغداد ب سماء العديد من الشخصيا ث في الناشطة والبارزة والتردي
لهذا الاثر البارز والمثير في ميدان الابداع و

عرفت النظم القانونية انواعا مختلفة من الشركات اذ تعتبر الشركة الوعاء القانوني الاكثر ملائمة لغرض توظيف اموال المستثمرين في مشاريع ذات اهمية والذي يحقق نفا لاصحاب رؤوس الاموال المستثمرة فضلا عن اثرها البالغ على اقتصاد الدول وقد كان للشركة القابضة نصيب من هذا الاهتمام منذ القدم لدى العديد من الدول ووضعت لها احكاما تفصيلية تتناسب مع الاهمية التي يحظى بها هذا النوع من الشركات كونها تجمع لعدة شركات فرعية تسيطر ع

Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

Vitamin K-dependent protein (VKDP) contributes to the development of lung cancer. The purpose of this research was to better understanding of the role of blood matrix Gla protein (MGP), VKDPs, Malondialdehyde (MDA), Superoxide dismutase (SOD) and Vitamin K (Vit K) in Iraqi patients with lung cancer before and after the first cycle of chemotherapy. Blood samples were collected from Al amal National Hospital for cancer treatment from October 2021 to May 2022, and a total of 80 samples were collected, divided into two groups (40 patient before taking a chemotherapy and 40 patients after taking chemotherapy), ranging in age from 20 to 45 years old. The results showed that although there were highly statistically significant differences in MD

This work was conducted to study the ability of locally prepared Zeolite NaY for the reduction of sulfur compounds from Iraqi natural gas by a continuous mode adsorption unit. Zeolite Y was hydrothermally synthesized using abundant kaolin clay as aluminum precursor. Characterization was made using chemical analysis, XRD and BET surface area. Results of the adsorption experiments showed that zeolite Y is an active adsorbent for removal H2S from natural gas and other gas streams. The effect of temperature was found inversely related to the removal efficiency. Increasing bed height was found to increase the removal efficiency at constant flow rate of natural gas. The adsorption capacity was evaluated and its maximum uptake was 5.345 mg H2S/g z

The faujasite type Y zeolite catalyst was prepared from locally available kaolin. For prepared faujasite type NaY zeolite X-ray, FT-IR, BET pore volume and surface area, and silica/ alumina were determined. The Xray and FT-IR show the compatibility of prepared catalyst with the general structure of standard zeolite Y. BET test shows that the surface area and pore volume of prepared catalyst were 360 m2 /g and 0.39 cm3 /g respectively.
The prepared faujasite type NaY zeolite modified by exchanging sodium ion with ammonium ion using ammonium nitrate and then ammonium ion converted to hydrogen ion. The maximum sodium ion exchange with ammonium ion was 53.6%. The catalytic activity of prepared faujasite type NaY, NaNH4Y and NaHY zeolites