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jeasiq-1316
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss and at the same time indicator to earning management.

This research aimed to present and analysis the requirement of IFRS 9 regards impairment, in addition to implement these requirement and show its effect on earnings management of sample of Iraqi listed private banks using loan loss provision model.

The research had several findings; the most important is decrease the earning management practice for the sample of Iraqi listed private banks after implementing IFRS 9 regards impairment. Also, the research had suggest several recommendations, the most important is urged the officials at the Central bank of Iraq and those whom preparing the laws, instructions and guidelines the necessity of amendment the guidelines that currently in use to be reconciled with the requirements of IFRS 9 (financial instruments) and harmony with the Iraq environment for these standards, in addition to, provide the required requirement.

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Publication Date
Tue May 01 2018
Journal Name
Antimicrobial Agents And Chemotherapy
Complex Interplay between Sphingolipid and Sterol Metabolism Revealed by Perturbations to the Leishmania Metabolome Caused by Miltefosine
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With the World Health Organization reporting over 30,000 deaths and 200,000 to 400,000 new cases annually, visceral leishmaniasis is a serious disease affecting some of the world's poorest people. As drug resistance continues to rise, there is a huge unmet need to improve treatment. Miltefosine remains one of the main treatments for leishmaniasis, yet its mode of action (MoA) is still unknown. Understanding the MoA of this drug and parasite response to treatment could help pave the way for new and more successful treatments for leishmaniasis. A novel method has been devised to study the metabolome and lipidome ofLeishmania donovaniaxenic amastigotes treated with miltefosi

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Examining the seasonal correlation between SSN, T-Isndex, and F10.7 parameters during solar cycles 23 and 24
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Publication Date
Sat May 01 2010
Journal Name
College Of Education Journal, Al-mustansiriyah University
Artin Characters for the Special Linear Group SL(2,p) where p is a prime number  19
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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Estimation the blast wave pressure effecters by apply Remote Sensing (RS) and Geographic Information System (GIS) techniques
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After the year 2003 terrorist attacks knock Baghdad city capital of Iraq using bomb explosion various, shook the nation, and made public resident of Baghdad aware of the need for better ways to protect occupants, assets, and buildings cause the terrorist gangs adopt style burst of blast to injury vulnerability a wider range form, and many structures will suffer damage from air blast when the overpressure concomitant the blast wave, (i.e., the excess over the atmospheric pressure 14.7 pounds per square inch at standard sea level conditions are about one-half pound per square inch or more(
to attainment injury. Then, the distance to which this overpressure level will extend depends primarily on the energy yield (§1.20) of the burst of

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Monitoring the Land surface temperature LST with different seasons for Babylon City using GIS and R.S techniques
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Abstract<p>This paper is based on the Sentinel-2 satellite data: the thermal, red, and NIR bands. The Babylon city was chosen in this study for different reasons: its location in the middle of Iraq and it represents the largest capitals of the Mesopotamia civilization in the word. The Land Surface Temperature (LST) was determined using a method that incorporates remote sensing, geographic information systems, and statistics. This process has made it possible to monitor the relationship between land usage and the land surface temperature for four seasons in the year 2021. The mapswere processed and analyzed by using ArcGIS software. Five maps of the LST were constructed. Each map represents diffe</p> ... Show More
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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Diagnosing Water Problem for Asmari Reservoir in Abu Ghirab Oilfield Using Analytical and Numerical Approaches
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Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement inside the reser

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Publication Date
Tue Jun 14 2016
Journal Name
Transactions Of The Asabe
Using Terahertz Time-Domain Spectroscopy to Discriminate among Water Contamination Levels in Diesel Engine Oil
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
A stuy Some physical properties for play (vunyl alcohol) in aquecous solution at four temperatures
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The densities and visconsities of solutions of poly(vinyl alcohol)(PVA) molccuar weight (14)kg.mol-1in water up to 0.035%mol.kg-1

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Publication Date
Mon Oct 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Robot Path Planning in Unknown Environments with Multi-Objectives Using an Improved COOT Optimization Algorithm
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Publication Date
Tue Dec 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Endoscopic Partial Lateral Middle Turbinectomy versus middle Turbinat Trimming in Adult patients with Concha Bullosa
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Background: Concha bullosa is an anatomical variation which defined by pneumatizaton of middle turbinate that occurred with an incidence of (5 to 25%) in the normal population.It has the potential to cause crowding and obstruction of the middle meatus and nasal cavity. There are many surgical techniques which utilized for its management. Study goal: Is to compare the formation of adhesion between endoscopic partial lateral middle turbinectomy and middle turbinate trimming in cases of concha bullosa. Patients and methods: A prospectivecomparative clinical trial was performed in the ENT department at Al-Shahid Ghazi AL Hariri Hospital in Medical City over the period from September 2016 to August 2017. Fifty nine (59) patients {24 males

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