Preferred Language
Articles
/
jeasiq-1316
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
A Genetic Algorithm for Minimum Set Covering Problem in Reliable and Efficient Wireless Sensor Networks
...Show More Authors

Densely deployment of sensors is generally employed in wireless sensor networks (WSNs) to ensure energy-efficient covering of a target area. Many sensors scheduling techniques have been recently proposed for designing such energy-efficient WSNs. Sensors scheduling has been modeled, in the literature, as a generalization of minimum set covering problem (MSCP) problem. MSCP is a well-known NP-hard optimization problem used to model a large range of problems arising from scheduling, manufacturing, service planning, information retrieval, etc. In this paper, the MSCP is modeled to design an energy-efficient wireless sensor networks (WSNs) that can reliably cover a target area. Unlike other attempts in the literature, which consider only a si

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Extraction Drainage Network for Lesser Zab River Basin from DEM using Model Builder in GIS
...Show More Authors

ArcHydro is a model developed for building hydrologic information systems to synthesize geospatial and temporal water resources data that support hydrologic modeling and analysis. Raster-based digital elevation models (DEMs) play an important role in distributed hydrologic modeling supported by geographic information systems (GIS). Digital Elevation Model (DEM) data have been used to derive hydrological features, which serve as inputs to various models. Currently, elevation data are available from several major sources and at different spatial resolutions. Detailed delineation of drainage networks is the first step for many natural resource management studies. Compared with interpretation from aerial photographs or topographic maps, auto

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Risk Factors for Varicella Prevalence Among Primary School Children in Al-Dora City (Southern Baghdad)
...Show More Authors

Chickenpox is a viral disease caused by a virus called varicella zoster (VZ). Chickenpox cases were counted in Al-Dora city (southern Baghdad). Data of disease was obtained from the records of Bilat Al-Shuhadaa health center at the period from January to July 2012. Diagnosis of cases was achieved by the physicians of the health center. Studied risk factors were including the gender, address, school and age. Total of cases recorded was 73cases (66.9 per 100,000) populations for seven months. Males reported cases were 48 (65.7%) while female’s cases were 25(34.3%). The highest reported cases were signed in Al-Mhdia-1 sector (24.6%).Also highest reported cases were signed in Al-Mhdia primary school (17.8%). Most VZ cases were reported in

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Using Phone Calls to Promote Community Pharmacist Counselling during COVID-19 Pandemic in Baghdad, Iraq
...Show More Authors

Drug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.

View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glucagon-like Peptide-1 Levels and Related Parameters in Rheumatoid Arthritis Patients Prone to Atherosclerosis
...Show More Authors

  The study aimed to estimate  the role of glucagon-like peptide-1 (GLP-1)  and visfatin as a novel  pro inflammatory marker in Rheumatoid Arthritis (RA ) according to the activity scores of disease to assess the possibility of introducing glucagon-like peptide-1 and visfatin in the diagnosis and monitoring of RA patients and to found the correlation  of visfatin level with GLP-1 and AIP in patients prone to atherosclerosis ,fifty  healthy individuals as control group (G1) and fifty rheumatoid arthritis (RA) patients (G2) were enrolled in this study with middle age  ranged (30 – 40) years and BMI ≥24 kg/m2. ESR ,RF, lipid profile, CRP,insulin, visfatin and GLP-1were determined. Results in t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Photoinduced Electron Transfer Between Metalloporphyrin Complex Dihydroxy Antimony ( v) Tetrapbenylporphine and Halide in Acetonitrile Solution
...Show More Authors

:Electron transfer (El) through molecular frameworks is. ce.ntral

to  a wide  range  of  chemical,  physical  ,  an   biological   processes. Atheoretical  calculation  Â·investigation   of  (ED  between  dihydroxy antimony  (V)   tetraP.henylporphine cation  (Sb''(TP.P)(04)2] and halid cr,Br·,r ,and SCN- is presented . These Calculations &re  is fiting on experrnental  studies  Showing  that the rate of Electron Transfer. The theoretical  Calculation   are   based  Â·an   a   eontinm: m   theory.   The tran:sferr ng &nbsp

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 12 2020
Journal Name
Molecules
Phase Change Process in a Zigzag Plate Latent Heat Storage System during Melting and Solidification
...Show More Authors

Applying a well-performing heat exchanger is an efficient way to fortify the relatively low thermal response of phase-change materials (PCMs), which have broad application prospects in the fields of thermal management and energy storage. In this study, an improved PCM melting and solidification in corrugated (zigzag) plate heat exchanger are numerically examined compared with smooth (flat) plate heat exchanger in both horizontal and vertical positions. The effects of the channel width (0.5 W, W, and 2 W) and the airflow temperature (318 K, 323 K, and 328 K) are exclusively studied and reported. The results reveal the much better performance of the horizontal corrugated configuration compared with the smooth channel during both melti

... Show More
View Publication
Scopus (34)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Applied Energy
Melting enhancement in triplex-tube latent heat energy storage system using nanoparticles-metal foam combination
...Show More Authors

View Publication
Scopus (258)
Crossref (244)
Scopus Clarivate Crossref
Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Topsoil Magnetic Susceptibility and Heavy Metal Contamination: A Case Study in Al-Muthanna Province, Iraq
...Show More Authors

     Due to rapid urbanization and industrialization that occurred in Al- Muthanna province in southeastern Iraq during the last decade, pollutants such as heavy metals were emitted into the environment and became a serious threat to human health. Environmental pollution could be caused by different types of pollutants, which come from different sources.

     This study aims to assess the environmental magnetism efficiency for heavy metal pollution assessment using the magnetic susceptibility technique which became a more rapid and cost-effective compared to conventional methods. Increasing heavy metal contents in soils causes an increase in the magnetic mineral concentration. The study are

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Digital Communications And Networks
Dynamic channel estimation-aware routing protocol in mobile cognitive radio networks for smart IIoT applications
...Show More Authors

View Publication
Scopus (11)
Crossref (7)
Scopus Clarivate Crossref