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

Abstract

The environmental conditions are important factors, because they affect both the efficiency of a photovoltaic module and the energy load. This research was carried out experimentally and modeling was done in MATLAB –Simulink by monitoring the variation in power output of the system with environmental conditions such as solar radiation, ambient temperature, wind speed, and humidity of Baghdad city. From the results, the ambient temperatures are inversely proportional to humidity and the output power performance of the system, while the wind speed is directly proportional with the output power performance of the system.  

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This study explored the development and qualities of the response of electrochemical properties of enrofloxacin-selective electrodes using precipitation based on producing phosphotungstic, after utilizing a matrix of polyvinyl chloride (PVC) and dibutyl phthalate or dibutyl phosphate as a plasticizer. The resulting membrane sensors were an enrofloxacin-phosphotungstic electrode (sensors 1) and an ENR-DOP-PTA electrode (sensors 2). Linear responses of (ENR-DBPH-PTA) and (ENR-DOP-PTA) within the concentration ranges of 2.1×10^-6-10^-1 and 3.0×10^-6-10^-2 mol. L^-1, respectively, for both sensors were observed. Slopes of 51.61±0.24 and 39.40± 0.16 mV/decade and pH ranges equal to 2.5-8.5

What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

Abstract:
The research dealt with the study of animal drawings in the fresco, during the Umayyad period, especially in Qusayr Amra and Qasr al-Hayr al-Gharbi. Many imagesto different animals and birds were found and used in various subjects, most notably the hunting and predation scenes.

 In the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers),  to differentiate themselves from the small kingdoms Minor of them.

The advertisement is important in maximizing the resources of journalistic institutions. It helps them to perform their duties and also establishes their independence. However, this type of communication has often overlapped with other types of communication, including media and publicity.

Those in charge of the press bear responsibility in this regard, as some of them harness the advertisement for personal purposes; or detrimental to media content. Many communication authorities have drawn attention to the danger of confusing the concepts and levels of the three activities and have moved towards establishing rules to reduce overlap between them.

The aim of this research is to try to disengage the concept of advertising,

This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

Media writing is accuracy writing. Clarity and concision are its predominant features. It is a writing that goes straight to the essence because it has no time to waste. Furthermore, it must be as accurate as scientific writing. It is destined for the average reader and has to be understood by everyone. However, it can be as elegant as literary writing. The variety in its forms of expression does not prevent media writing from having its own amplitude.

In short, this study is a practical approach that aims at studying different kinds of writing styles and identifying the specificity of media writing using some patterns and examples