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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
Fri May 16 2025
Journal Name
Asean Journal Of Science And Engineering
Enhancing Predictive Maintenance in Energy Systems Using a Hybrid Kolmogorov-Arnold Network (KAN) with Short-Time Fourier Transform (STFT) Framework for Rotating Machinery
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This study proposes a hybrid predictive maintenance framework that integrates the Kolmogorov-Arnold Network (KAN) with Short-Time Fourier Transform (STFT) for intelligent fault diagnosis in industrial rotating machinery. The method is designed to address challenges posed by non-linear and non-stationary vibration signals under varying operational conditions. Experimental validation using the FALEX multispecimen test bench demonstrated a high classification accuracy of 97.5%, outperforming traditional models such as SVM, Random Forest, and XGBoost. The approach maintained robust performance across dynamic load scenarios and noisy environments, with precision and recall exceeding 95%. Key contributions include a hardware-accelerated K

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Publication Date
Wed Jul 29 2020
Journal Name
Frontiers In Physiology
Cystic Fibrosis Transmembrane Conductance Regulator (CFTR) in Human Lung Microvascular Endothelial Cells Controls Oxidative Stress, Reactive Oxygen-Mediated Cell Signaling and Inflammatory Responses
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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Development a Statistical Relationship between Compressional Wave Velocity and Petrophysical Properties from Logs Data for JERIBE Formation ASMARI Reservoir in FAUQI Oil Field
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   The Compressional-wave (Vp) data are useful for reservoir exploration, drilling operations, stimulation, hydraulic fracturing employment, and development plans for a specific reservoir. Due to the different nature and behavior of the influencing parameters, more complex nonlinearity exists for Vp modeling purposes. In this study, a statistical relationship between compressional wave velocity and petrophysical parameters was developed from wireline log data for Jeribe formation in Fauqi oil field south Est Iraq, which is studied using single and multiple linear regressions. The model concentrated on predicting compressional wave velocity from petrophysical parameters and any pair of shear waves velocity, porosity, density, a

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
الإدراك الحسي الحركي لدى الطلبة المتفوقين والمتأخرين دراسيا في المدارس الإعدادية (بحث مستل من رسالة ماجستير بنفس العنوان / جامعة بغداد) كلية التربية للبنات 2009 م
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مشكلة البحث   The Problem of the Research

 

          يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال

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Publication Date
Thu Apr 01 2021
Journal Name
Chaos, Solitons & Fractals
Modeling and analysis of an <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si7.svg"><mml:mrow><mml:mi>S</mml:mi><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub><mml:msub><mml:mi>I</mml:mi><mml:mn>2</mml:mn></mml:msub><mml:mi>R</mml:mi></mml:mrow></mml:math> epidemic model with nonlinear incidence and general recovery functions of <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si8.svg"><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub></mml:math>
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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
An Analytical Solution for the Maximum Tensile Stress and Stress Concentration Factor Investigations for Standard, Asymmetric fillets, Asymmetric Pressure Angle and Profile Shifted Helical and Spur Gears
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This research introduces a developed analytical method to determine the nominal and maximum tensile stress and investigate the stress concentration factor. The required tooth fillets parametric equations and gears dimensions have been reformulated to take into account the asymmetric fillets radiuses, asymmetric pressure angle, and profile shifting non-standard modifications. An analytical technique has been developed for the determination of tooth weakest section location for standard, asymmetric fillet radiuses, asymmetric pressure angle and profile shifted involute helical and spur gears. Moreover, an analytical equation to evaluate gear tooth-loading angle at any radial distance on the involute profile of spur and hel

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Publication Date
Fri Oct 24 2014
Journal Name
Journal Of Chemical And Pharmaceutical Research
Synthesis, characterization and antimicrobial activities of [Fe(II), Co(II), Ni(II),Cu(II) and Zn(II)] mixed ligand complexes schiff base derived from amoxicillin drug and 4-(dimethylamino)benzaldehyde with nicotinamide
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New Schiff base ligand (E)-6-(2-(4-(dimethylamino)benzylideneamino)-2-(4-hydroxyphenyl)acetamido)-3,3- dimethyl-7-oxo-4-thia-1- azabicyclo[3.2.0]heptane-2-carboxylic acid = (HL) was synthesized via condensation of Amoxicillin and 4(dimethylamino)benzaldehyde in methanol. Figure -1 Polydentate mixed ligand complexes were obtained from 1:1:2 molar ratio reactions with metal ions and HL, 2NA on reaction with MCl2 .nH2O salt yields complexes corresponding to the formulas [M(L)(NA)2Cl],where M=Fe(II),Co(II),Ni(II),Cu(II),and Zn(II), A=nicotinamide .

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of some new N-substituted quinazoline-4-one, thiazine-4-one and tetrazoline rings incorporating N-ethyl-2-(benzylthio)benzimidazole acetate and study their application as anti-oxidant agent
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Publication Date
Tue Aug 01 2023
Journal Name
Physics Of Atomic Nuclei
Electroexcitation Form Factors for Positive- and Negative-Parity States in Some Si Isotopes Using Truncated Large-Scale Shell Model With Skyrme–Hartree–Fock Method
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