The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculating expected credit losses according to the instructions of the Central Bank of Iraq compared to the requirements for calculating those losses according to IFRS 9, as well as the difference between the banks listed in the Iraq Stock Exchange among themselves. The research aims to present methods of forecasting expected credit losses in a sample of Iraqi banks and compare them with the requirements of IFRS 9 and the instructions of the Central Bank of Iraq in this regard. The research reaches a set of conclusions, the most important of which is that the International Financial Reporting Standard IFRS 9 has not been fully applied in Iraqi banks so far. There is also a difference between banks in the methods of calculating expected credit losses according to the mentioned criterion. And based on the conclusions that come, the research presents a set of recommendations, the most important of which is the necessity of preparing the infrastructure in the Iraqi environment first so that the standard can be applied correctly by subjecting the employees to training courses to familiarize them with the IFRS 9 standard, its application methods and requirements.
These Chapters are concerning a lot of information about Islamic conquest of Egypt . The important chapters are the following :- Chapter 111 :- Concerning the first encounter of Amru with the Romans at the city of Heliopolis . Chapter 112:- How all the Jews assembled in the city of manuf owing to their fear of the Muslim . the Jews left the gates of Misr open and fled to Alexandria .
Produced ancient Iraqi civilization among the ingredients of civilization as a result of
human interaction with the environment in which they live , and began this ingredient in a
simple and took vary and evolve with the evolution of human life itself.
And passing epoch long time occupied by this civilization in the land of Mesopotamia,
which reflected the legibility Althelol archaeological scattered in most parts of this land
emerged features of this civilization has been able shovels prospectors that secreted into the
essence of knowledge to the archaeological researcher and specialist process of analysis and
extrapolation of all information contained and provided by the missions excavation which
began in archae
In fact, the main idea of the manuscript is to deal with subdivision science of Islamic jurisprudence, it has a touch of ambiguity that attract all knowledge men , many students like to study it according to its ambiguity and trying to solve
تم الحصول على 4 عزلات من بكتريا Bacillus sp ودرست قدرتها على انتاج الكايتنيز حيث اظهرت نتائج الغربلة الكمية ان العزلة Bacillu sp A3 هي الاغزر انتاجا وبلغت الفعالية النوعية 3.8وحده/ملغم بروتين.
The research aims to characterize the strategic plan of the Educational Professional Development Center, to reveal the most important training needs for teachers from this center, to reveal the extent to which this center meets those needs, and to identify the differences between teacher responses about the degree of importance, availability of those needs according to variables of sex, specialization, and years of experience. This descriptive study adopted a questionnaire applied to (256) teachers in the K.S.A. The results of the study showed that all training needs ranged in the degree of importance from large to very large and that the most important were the skills associated with communicating with members of the learning community.
... Show MoreImitation learning is an effective method for training an autonomous agent to accomplish a task by imitating expert behaviors in their demonstrations. However, traditional imitation learning methods require a large number of expert demonstrations in order to learn a complex behavior. Such a disadvantage has limited the potential of imitation learning in complex tasks where the expert demonstrations are not sufficient. In order to address the problem, we propose a Generative Adversarial Network-based model which is designed to learn optimal policies using only a single demonstration. The proposed model is evaluated on two simulated tasks in comparison with other methods. The results show that our proposed model is capable of completing co
... Show MoreTargeted research to find control procedures to reduce contamination of drinking water and whether the public water systems monitor the channels properly and it is free from all pollution to try to reduce the phenomenon of environmental pollution of drinking water and therefore its impact on improving the health status and economic development. Thus, the practical side took the proposed framework to reduce the contamination of drinking water in the province of Baghdad, and the role of environmental control to reduce this pollution and to eliminate the problem of providing drinking water in the countr.
This paper describes a microcontroller-based function generator system. By the function generator sine wave, square wave, quasi-square wave, saw-tooth and triangular waveforms are generated over a wide frequency range according to user requirements. By utilizing processing capabilities of the microcontroller the hardware is minimized exceedingly. The output waveform shapes are digitally-controlled to achieve the required wave shape. The single chip microcomputer of waveform generation equipment offers the possibility of improvements in manufacture reliability, maintenance and servicing and increased control flexibility. The system is built and tested. The results of test were satisfactory and appreciated by test engineers at different ce
... Show Morethis study examined the various incidents of heritage and documentary dimension in relation with the contemporary history of Baghdad and the presence of religious minorities and ethnicities. The Baha'i came to Iraq in the late century and the list of religious minorities is still not recognized. In this research study
تم التحري عن انتاج انزيم الكايتنيز من خميرة Saccharomyces cerevisiae حيث زرعت هذه الخميره في وسط سائل يحتوي على الكايتين ومواد نتروجينية مختلفة . اجريت غربلة لسلالات الخميرة المستعملة لتعين السلالة الاعلى انتاجا للانزيم . بينت النتائج ان السلالة S2 اعطت اعلى فعالية نوعية بلغت 3.5 وحدة /ملغم بروتين .