Preferred Language
Articles
/
jeasiq-671
Internal control over agricultural loans Applied research in the Agricultural Cooperative Bank for the period 2006-2012
...Show More Authors

Abstract

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible

for the process of granting agricultural loans to farmers bank.

The aim of the internal control in the agricultural banks to examine and evaluate the lending policy and politics realizable performance through the use of some of the criteria and indicators that will give a clear concept about the level of performance reached by the bank. The study and evaluation of internal control system in the ACB on a great deal of importance given to the role of the bank in providing services to farmers, which requires subjecting

these activities in the bank's internal control system.                                         

The research aims to release the importance of internal control and evaluation in the ACB, and evaluate the necessary control over the loans and the efficiency of the recall procedures and the use of resources in agricultural activities. The research has come to the existence of shortcomings in the procedures for granting loans as well as the lack of follow-up for these loans, which means the weakness of private loans and internal control procedures, 

which entail a review of some of the internal control procedures.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Mathematical-procedural Knowledge ant its relation to logical-mathematical intelligence among students at the third stage in mathematics department
...Show More Authors

Publication Date
Tue Jul 02 2024
Journal Name
Scientific Reports
Impact of MTHFR gene polymorphism on the outcome of methotrexate treatment in a sample of Iraqi rheumatoid arthritis patients
...Show More Authors
Abstract<p>Analyze the relationship between genetic variations in the MTHFR gene at SNPs (rs1801131 and rs1801133) and the therapy outcomes for Iraqi patients with rheumatoid arthritis (RA). The study was conducted on a cohort of 95 RA Iraqi patients. Based on their treatment response, the cohort was divided into two groups: the responder (47 patients) and the nonresponder (48 patients), identified after at least three months of methotrexate (MTX) treatment. A polymerase chain reaction-restriction fragment length polymorphism (PCR–RFLP) technique was employed to analyze the MTHFR variations, specifically at rs1801133 and rs1801131. Overall, rs1801131 followed both codominant and dominate models, in which in </p> ... Show More
View Publication
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Wed Apr 01 2020
Journal Name
Biochemical And Cellular Archives
POSSIBLE ROLE OF HCMV INFECTION ON THE DEVELOPMENT OF HPV POSITIVE CERVICAL CARCINOMA IN A GROUP OF IRAQI WOMEN
...Show More Authors

The cervical cancer considered as the fourth female prevalent disease worldwide, it was once the most extensively recognized female cancer two in many low-income countries. Human Cytomegalovirus (HCMV) exhibits broader tropism and can cause infection in most of the human body organs. Although, human cytomegalovirus HCMV is not yet considered an oncogenic virus, there is increased evidences of HCMV infection implication in malignant diseases of different cancer types. The present study aims to evaluate the effect of CMV infection on the development of HPV16 positive cervical cancinoma. The current retrospective study enrolled a number of paraffinized cervical cancer tissues .included 30 cervical carcinomatous tissues and 10 biopsies from an

... Show More
Preview PDF
Scopus (3)
Scopus
Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Theoretical Study and calculation The cold Reaction Rate of Deuteron Fusion In Nickel Metal Using Bose–Einstein Condensate Theory
...Show More Authors

In this paper, we focused on the investigated and studied the cold fusion reaction rate for D-D using the theory of Bose-Einstein condensation and depending on the quantum mechanics consideration. The quantum theory was based on the concept of single conventional of deuterons in Nickel-metal due to Bose-Einstein condensation, it has supplied a consistent description and explained of the experimental data. The analysis theory model has capable of explaining the physical behaviour of deuteron induced nuclear reactions in Nickel metals upon the five-star matter, it's the most expected for a quantitative predicted of the physical theory. Based on the Bose-Einstein condensation theorem formulation, we calculation the cold fusion reaction rate fo

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Faculty Of Medicine Baghdad
The Significance Of Maternal Total Serum Homocysteine Level In Iraqi Mothers Who Had Previous Babies With Neural Tube Defects
...Show More Authors

Background: Neural tube defects (NTDs) are said to be inherited in a multifactorial fashion, i.e. genetic-environmental interaction. Maternal nutritional deficiencies had long been reported to cause NTDs, especially folate deficiency during early pregnancy. More attention had been paid to the exact mechanism by which this deficiency state causes these defects in the developing embryo. The most significant of all researches was that connecting reduced folate and increased homocysteine level in maternal serum on one hand and the risk of developing a NTD baby on the other hand. Objectives : to determine the significance of homocysteine level in Iraqi mothers who gave birth to babies with NTDs as compared to normal controls. Patients, Materials

... Show More
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
...Show More Authors

The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 15 2022
Journal Name
Romanian Neurosurgery
Mobilization of the temporal pole as integrated step in microsurgical clipping of pure posteriorly directed posterior communicating artery aneurysm
...Show More Authors

A pure posteriorly posterior communicating artery (PCoA) aneurysm represents a surgical challenge. This is mainly when there is a need for good exposure of the aneurysmal neck, sac, PCoA, and anterior choroidal arteries. Ruptured pure posteriorly directed PCoA aneurysm imposes significantly extra challenge as the surgeon undergoes dissection through a tight brain. Even with measures commonly used to attain brain relaxation like the lumbar drain and cisternal fenestration. Here, we describe a technique for posterior temporal pole mobilization (TPM) as an integrated part of microsurgical clipping of ruptured pure posteriorly directed PCoA aneurysms. This technique is implicated in twenty-three successive cases of ruptured PCoA aneurys

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 31 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Assessment of The Impact of Apremilast on Levels of IL-17, IL-23, and Lipids in Obese Psoriatic Patient
...Show More Authors

Background: Psoriasis is an immune-mediated inflammatory disease with unknown aetiology that may be associated with the defect in proliferation and differentiation of the keratinocytes related to inflammatory cell infiltration. According to published reports, it is universal in occurrence; its prevalence in different populations varies from 0.1% to 11.8%. Receiving Apremilast resulted in a strong reduction in interleukin 17 and interleukin 23, as well as reduced expression of other inflammatory cytokines and improvement of psoriatic lesions. Objectives: This study aimed to assess the impact of Apremilast on levels of IL-17, IL-23, and lipids in obese psoriatic patients. Methods: Thirty obese patients with psoriasis were included in

... Show More
View Publication
Crossref
Publication Date
Thu Sep 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Localization of transforming growth factor-beta expression in the peri-implant tissues of dental implants coated with placental collagen
...Show More Authors

Back ground : The transforming growth factor beta (TGFB) signaling pathway is involved in many cellular processes in both the adult organism and the developing embryo including cell growth, cell differentiation, apoptosis. The interaction between implant material and surrounding tissues is believed to play a fundamental role in implant success and illustrates different expression of growth factors by different cells that involved in the formation of peri-implant tissue. The aim of this study was to localize expression of TGF B by newly formed bone tissue around surface-conditioned implants with placental collagen at different time intervals: 3 ,7,14,28, and 56 days . Materials and Methods: Commercially pure Titanium (CPTi) implants coated w

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Testing the ability of Porcellionides pruinosus (Brandt 1833) Isopoda Crustaceans to decompose and consume cellulosean wastes in different ecosystems
...Show More Authors

The present study was undertaken to use individual terrestrial crustacean from Isopoda such as the species Porcellionides pruinosus (Brandt 1833) as environmental cleaner and that through the test of their abilities in decomposition of residues of some cellulosean wastes such as wood pieces which contain high ratio of urban wastes, and residue of Zea mays and particularly leaves as plant waste in agricultural fields and residue of Cynodon dactylon plants which compose the main wastes in most of gardens and parks. Experiments were conducted relatively in stable laboratory conditions to ensure environmental conditions similar to crustaceans' life. The results showed presence of good efficiency of these individuals in treating such wastes as

... Show More
View Publication Preview PDF
Crossref