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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

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 Jan 26 2024
Journal Name
Iraqi Journal Of Science
Biological effects of Chitin synthesis inhibitor Applaud (buprofezin) on Culex quinquefasciatus in polluted water

The present study was carried out to evaluate the biological effects of chitin synthesis inhibitor, applaud (Buprofezin); on immature stages of mosquito, Culex quinquefasciatus. The study showed that the chitin synthesis inhibitor applaud caused biological effects represented in molting failure of larva to subsequent phase or to pupal stage, pupa to adults and mortality. The percentage of the effects differed depending on concentrations used; significantly increased with increasing of concentrations. Also the failure of molting significantly increased compared with mortality at low concentrations and inversely at high concentrations, due to lethal effect of buprofezin at high concentrations. The study of the accumulative death of the fir

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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study on Catalytic Wet Air Oxidation of Phenol in a Trickle Bed Reactor

Kinetics study on the phenol oxidation by catalytic wet air oxidation (CWAO) using CuO.NiO/Al2O3 as heterogeneous catalyst is presented. 4 g/l phenol solution of pH 7.3 was oxidized in a trickle bed reactor with gas flow rate of 80% stochiometric excess (S.E).. In order to verify the proposed kinetics, a series of CWAO experimental tests were done at two temperatures (140 and 160° C), oxygen partial pressures (9 and 12 bar), and weight hourly space velocity (WHSV) (1, 1.5, 2, 2.5, and 3 h-1). According to Power Law, the reaction orders are found to be approximately 1 and 0.5 with respect to phenol concentration and oxygen solubility, respectively. These values favorably compare with those cited in the literature for intrinsic kinetics,

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of Saline Water and Potassium Fertilizer on Nitrogen Fixation in Pisum sativum L.

Field experiment was conducted to test the effect of saline water 2 and7 dSm-1 potassium fertilizer rate 150,300 and 450 kg/donum on nitrogen fixation in Pisum sativum L. nodules. The experiment included anatomy study .Results water salinity ( 2,7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation with saline water 7 dSm-¹ caused a significant decrease in N contents especially in the lower parts of the plants. The percentage of the N decreased in lower leaves to (0.01%) under 7dSm-¹ and 300 kg/donum fertilizer; however the percentage increased in the upper leaves to (2.80%) under with 2dSm-¹of irrigation water and 300 kg/ donum fertilizer rate. Fresh weight decreased to 6.26g under 7 dSm

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seasonal Variations Of Attached Cyanophyceae Algae on Cocreate Brideges In Tigress Rivere From Baghdad

The attached Cyanophyta community is a model for monitoring aquatic systems and interpreting environmental change in aquatic systems. The present study aims to conduct a seasonal study on Cyanophyta attached to the concrete abutments of three bridges (Al-Jadriya Bridge, Bab Al-Moadam Bridge, and Al-Muthanna Bridge) in the Tigris River within the city of Baghdad, central Iraq (from October 2021 to June 2022). The study included the quality of Cyanophyta and, the eleven environmental parameters (water temperature, electric conductivity, salinity, pH, total alkalinity, Calcium, Magnesium, dissolved oxygen, total dissolved solids, total phosphorus, and total nitrogen). Monthly samples were taken from the water under each bridge from three sa

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Publication Date
Wed Jan 01 2020
Journal Name
Indian Journal Of Ecology
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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Some Demographic Changes on Some Oral Immune Aspects in Periodontal Disease Patients

Periodontal diseases (PD) are worldwide diseases of humans either in childhood or adults. The present study aimed to find the correlation between some demographic and saliva immunological factors including the determination of saliva TLR-2, IL6, CRP, and α- amylase in patients with periodontal diseases. For this purpose, 60 patients out of which 33were males and 27 were females participated in this study from different Dental treatment Centers (Amirya Specialized Dental Center and Almaamon Specialized Dental Center ) in Baghdad/ Iraq, for the period starting from November / 2021 to February / 2022. Both age ranges for patients and control are (13-70) years, and patients’ mean ages are 34.29±15.01. Additionally, the c

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of aging on growth hormone-leptin axis in normal and obese healthy subjects

Background: Growth hormone is a hormone responsible for the normal body growth and development by stimulation protein production in muscle cells and
energy release for breakdown of fat. On the other hand leptin is a newly discovered hormone that is mainly synthesized in adipose tissues it decreases food intake by
causing satiety and promoting energy combustion . Both aging and obesity are associated with a reduction in growth hormone secretion. In the mean time obese
humans have increased circulating leptin.
Objective: The aim of this paper is to shed light on the contribution of these two hormones in the mechanism of aging process in an attempt of improving this
process for a better life at old ages.&n

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Publication Date
Sun Nov 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Environmental Effects of Lower Zab Tributary on Benthic Invertebrates Species Diversity in Tigris River

Benthic   invertebrates'   diversity   and    some  physical    a:1d

chemical characteristics in Lower Zab tributary and Tigris River were studied.  Month l y samples  were col l ected  from  November  2001 to October 2002.

The rt:sLllts of the present study showed  the turbidity iu Tigris river

before the confluence to be higher (34.4 NTU) compared to the other stations.  Mean salinity was greater in Lower Zab tributary (0.33 %) compared to that in the river.  Lower Zab tJibutary and Tigris River were good in Oxygen content, and a high dissolved oxygen value was recorded (7.9 mg/L) in Lower Zab tributary.

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin and Antioxidant Agents on Hirsutism in Women with Polycystic Ovary Syndrome

Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Science
Effect of silver nanoparticles on macrophage cytotoxicity upon exposure to Leishmania tropica in vitro

Cutaneous leishmaniasis (CL) is the most form of leishmaniasis disease prevalent in Iraq. CL remains a public health problem in numerous endemic countries because of the absence of safe, effective, and high-cost drugs for treatment. Macrophages are the main inhabitant cell for Leishmania; they phagocyte and allow parasite multiplying. Phagocytosis and anti-leishmanial activity of macrophage are the main factors in the elimination of Leishmania parasites. Phagosome-resident amastigotes also evade innate host defense mechanisms. Silver nanoparticles (Ag NPs) have an important effect in stimulating the production of oxygen species. The objective of this study was to examine macrophages cytotoxicity upon exposure to L. tropica and Ag NPs. Se

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