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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
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adenine as Environmentally- Friendly Corrosion Inhibitor for Stainless Steel in Sodium Chloride Acid Solution
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The corrosion behavior and the influence of the concentration of adenine (AD) on the corrosion of 316L stainless steel in 0.6 mol.dm-3 sodium chloride acid solutions were studied. The research was performed in two pH values (pH=2 and pH=4) over the temperature range (293- 308)K. The investigation involved electrochemical polarization method using potentiostatic technique. Tafel polarization study revealed that (AD) acted as a mixed inhibitor. The inhibition efficiency increased with an increase in the concentration of adenine, but decreased with increase in temperature. (efficiency= 87% at 0.01 M AD & at T= 293K). The adsorption of (AD) has been found to occur on the surface of 316L stainless steel according to the Langmuir isotherm.

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Publication Date
Sat Oct 19 2019
Journal Name
Geotechnical And Geological Engineering
Local Scale Displacement Fields in Grains–Structure Interactions Under Cyclic Loading: Experiments and Simulations
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Abstract<p>Soils encounter cyclic loading conditions in situ, for example during the earthquakes and in the construction sequences of pavements. Investigations on the local scale displacements of the soil grain and their failure patterns under the cyclic loading conditions are relatively scarce in the literature. In this study, the local displacement fields of a dense sand layer interacting with a rigid footing under the plane-strain condition are examined using both experiments and simulations. Three commonly used types of cyclic loading conditions were applied on the footing. Digital particle image velocimetry (DPIV) is used to measure the local scale displacement fields in the soil, and to understand the ev</p> ... Show More
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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral Health Condition and Nutritional Status among Cleft Lip and Palate in Baghdad-Iraq
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Background: Orofacial cleft is the most common craniofacial birth defect and the fourth most common congenital malformation in humans that have an effect on oral health in addition to nutrient intake affected in those children. This research aims to investigate gingival condition, dental caries experience and nutritional status among children with orofacial cleft and compare them with normal children. Materials and methods: The study group included 36 children with an age ranged (4-9) years of orofacial cleft. The control group included 37 children matched the control group in age and gender. Gingival condition measured by Gingival Index (Löe and Silness, 1963), while dental caries status was measured by (D1-4MFs/d1-4mfs) index according

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Relationship Between Orexin-A and Insulin Resistance in Patients with Type 2 Diabetes Mellitus
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Background: Orexin-A is an orexigenic hormone that plays an important role in the metabolism of blood glucose, insulin, and insulin resistance (IR). The pathogenesis of type 2 diabetes mellitus (T2DM) is related to the abnormality in insulin and IR. However, no sufficient studies to date have clearly shown the association of orexin-A with biochemical parameters related to T2DM.

Objectives: The aim of this study was to determine the relation of orexin-A with IR and how they associate with physiological changes in T2DM patients. Understanding this relation will offer some pharmacological tools to reduce some complications in diabetes.

Materials and Methods: A total of 41 T2

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
MIXED CONVECTIVE AND RADIATIVE HEAT TRANSFER IN A HORIZONTAL CONCENTRIC AND ECCENTRIC CYLINDRICAL ANNULI
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A numerical investigation has been performed to study the effect of eccentricity on unsteady state, laminar aiding mixed convection in a horizontal concentric and eccentric cylindrical annulus. The outer cylinder was kept at a constant temperature
while the inner cylinder was heated with constant heat flux. The study involved numerical solution of transient momentum (Navier-Stokes) and energy equation using finite difference method (FDM), where the body fitted coordinate system (BFC) was
used to generate the grid mesh for computational plane. The governing equations were transformed to the vorticity-stream function formula as for momentum equations and to the temperature and stream function for energy equation.
A computer progra

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Bowel Cleansing Quality in Morning Versus Evening Preparation Regimens for colonoscopy; a Prospective Study
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Background :Evening preparation for colonoscopy is often unsatisfactory and inconvenient. This study was performed to compare the efficacy of bowel preparation at two different timings: night before and morning of endoscopy and to compare the cecal intubation rate and disturbance of sleep hours between these two groups.
Methods: In this prospective randomized endoscopist- blinded trial, 150 patients were enrolled between March 2010 and August 2011. Patients aged between 18 to 80 years needing colonoscopy were included. Patients with prior bowel surgery, suspected bowel obstruction or those who didn't completely fulfill the preparation instructions were excluded. Patients received polyethyelen glycol electrolyte preparation in a mornin

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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival Condition and Enamel Defect Among Secondary School Female Students in Kirkuk City/Iraq
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Background: Gingivitis is one of the most common and widely spread oral diseases in adolescents after dental caries occur in both developed and developing countries. Dental plaque is the main etiological factor of gingivitis. Another oral problem is enamel defect. The aim of this study was to estimate the oral hygiene (dental plaque), and determine the prevalence and severity of gingivitis and enamel defects among 16-17 years old secondary school female students in urban areas of Kirkuk city/Iraq. Materials and methods: A representative sample included in this study consisted of 750 secondary school female students distributed into 387 for the age sixteen and 363 for the age seventeen, they were selected randomly from different female secon

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Acute HAV Infected Patient's Distribution According to Age and Sex in Wasit Province/Iraq.
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Hepatitis A virus infection occurs globally and is causing a public health
concern, primarily in developing countries due to its persistent circulation in the
environment. A total of 120 individuals were included in this study, anti-HAV IgM
antibodies were detected in serum of 100 individuals of them (patients group) who
attended the Wasit central public health laboratory from different cities in Wasit
Province, Iraq, during the period from November 2013 to March 2014.While
another 20 individuals were considered as control group which anti – HAV IgM
antibody was negative in their serum.
Acute infection is confirmed by detection of IgM anti–hepatitis A virus (HAV),
which appears early in the course of infect

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Publication Date
Wed Sep 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Modified Radial Based Neural Network for Clustering and Routing Optimal Path in Wireless Network
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Several methods have been developed for routing problem in MANETs wireless network, because it considered very important problem in this network ,we suggested proposed method based on modified radial basis function networks RBFN and Kmean++ algorithm. The modification in RBFN for routing operation in order to find the optimal path between source and destination in MANETs clusters. Modified Radial Based Neural Network is very simple, adaptable and efficient method to increase the life time of nodes, packet delivery ratio and the throughput of the network will increase and connection become more useful because the optimal path has the best parameters from other paths including the best bitrate and best life link with minimum delays. The re

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Amino Acids as Environmentally-Friendly Corrosion Inhibitors for 2024 Aluminium Alloy in Akaline Medium
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The corrosion behavior of 2024 aluminium alloy was investigated in alkaline medium (pH=13) containing 0.6 . in absence and presence of different concentrations of three amino acids separately [Methionine, Glutamice acid and Lysine] as environmentally friendly corrosion inhibitors over the temperature range (293-308)K. Electrochemical polarization method using potentiostatic technique was employed. The inhibition efficiency increased with an increase of the inhibitor concentration but decreased with increase in temperature . The maximum efficiency value was found with lysine =80.4 of 293 k and 10 . concentration of lysine. The adsorption of the amino acids was found to obey Langmuir adsorption isotherm . Some thermodynamic parameter âˆ

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