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 calculatin

Green nanotechnology is a thrilling and rising place of technology and generation that braces
the ideas of inexperienced chemistry with ability advantages for sustainability, protection, and
the general protection from the race human. The inexperienced chemistry method introduces a
proper technique for the production, processing, and alertness of much less dangerous chemical
substances to lessen threats to human fitness and the environment. The technique calls for inintensity expertise of the uncooked materials, particularly in phrases in their creation into
nanomaterials and the resultant bioactivities that pose very few dangerous outcomes for people
and the environment. In the twenty-first century, nanotec

The using of recycled aggregates from construction and demolition waste (CDW) can preserve natural aggregate resources, reduce the demand for landfill, and contribute to a sustainable built environment. Concrete demolition waste has been proven to be an excellent source of aggregates for new concrete production. At a technical, economic, and environmental level, roller compacted concrete (RCC) applications benefit various civil construction projects. Roller Compacted Concrete (RCC) is a homogenous mixture that is best described as a zero-slump concrete placed with compacting equipment, uses in storage areas, dams, and most often as a basis for rigid pavements. The mix must be sufficiently dry to support

Acid treatment is a widely used stimulation technique in the petroleum industry. Matrix acidizing is regarded as an effective and efficient acidizing technique for carbonate formations that leads to increase the fracture propagation, repair formation damage, and increase the permeability of carbonate rocks. Generally, the injected acid dissolves into the rock minerals and generates wormholes that modify the rock structure and enhance hydrocarbon production. However, one of the key issues is the associated degradation in the mechanical properties of carbonate rocks caused by the generated wormholes, which may significantly reduce the elastic properties and hardness of rocks. There have been several experimental and simulation studies regardi

Mobile ad hoc network security is a new area for research that it has been faced many difficulties to implement. These difficulties are due to the absence of central authentication server, the dynamically movement of the nodes (mobility), limited capacity of the wireless medium and the various types of vulnerability attacks. All these factor combine to make mobile ad hoc a great challenge to the researcher. Mobile ad hoc has been used in different applications networks range from military operations and emergency disaster relief to community networking and interaction among meeting attendees or students during a lecture. In these and other ad hoc networking applications, security in the routing protocol is necessary to protect against malic

Green nanotechnology is a thrilling and rising place of technology and generation that braces the ideas of inexperienced chemistry with ability advantages for sustainability, protection, and the general protection from the race human. The inexperienced chemistry method introduces a proper technique for the production, processing, and alertness of much less dangerous chemical substances to lessen threats to human fitness and the environment. The technique calls for in- intensity expertise of the uncooked materials, particularly in phrases in their creation into nanomaterials and the resultant bioactivities that pose very few dangerous outcomes for people and the environment. In the twenty-first century, nanotechnology has become a systematic

A substantial portion of today’s multimedia data exists in the form of unstructured text. However, the unstructured nature of text poses a significant task in meeting users’ information requirements. Text classification (TC) has been extensively employed in text mining to facilitate multimedia data processing. However, accurately categorizing texts becomes challenging due to the increasing presence of non-informative features within the corpus. Several reviews on TC, encompassing various feature selection (FS) approaches to eliminate non-informative features, have been previously published. However, these reviews do not adequately cover the recently explored approaches to TC problem-solving utilizing FS, such as optimization techniques.