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

Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa

Among the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the

Zerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5

In this work, a joint quadrature for numerical solution of the double integral is presented. This method is based on combining two rules of the same precision level to form a higher level of precision. Numerical results of the present method with a lower level of precision are presented and compared with those performed by the existing high-precision Gauss-Legendre five-point rule in two variables, which has the same functional evaluation. The efficiency of the proposed method is justified with numerical examples. From an application point of view, the determination of the center of gravity is a special consideration for the present scheme. Convergence analysis is demonstrated to validate the current method.

Highlights This research highlights the important topic of musical topics that rarely talk about a musician, an issue of national songs which sang since the founding of the Iraqi state and until the end of the monarchy in Iraq, and wrote about just newspaper articles explaining the political situation experienced by the era of the history of Iraq and passing quickly marginally on the songs and patrons, so you see the researcher need to search for what was published around any way to see the texts of songs and melodies and rhythms and thus the possibility of evaluation, linked with the course of social and political life spiraling events at the time, so as not to miss these musical and literary, artistic and cultural features of forever a

This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

أن الامم والشعوب لاتستطيع المحافظة على استمرار وجودها وتقدمها ورقيها، إلابفضل إعداد اجيالها المتعاقبة الاعداد السليم المتكامل ، وبقدر ما تحافظ الامم والشعوب على تربية هذه الاجيال للتمسك بدينها ، ومعتقداتها ، واخلاقها ، بقدر ما تحافظ على بقائها وعلو شأنها ، وكما فطنت الامم والشعوب إلى اهمية تربية اجيالها ، فطن اعداؤها الى ضرورة التخريب في جذور البناء الصحيح لتربية الاجيال ( فاطمة ، 1998، ص2).

Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)

Dans le roman moderne, le type du héros est depuis longtemps devenu suspect.  Il risque même de disparaitre dans ce qu´on désigne le Nouveau Roman qui, se concentrant plutôt sur les objets, décrits minutieusement, refuse la fonction épistémologique traditionnelle de la littérature. Cette conception se manifeste, sur le plan formel, par certains traits typiques, comme la relativisation des points de vue, la décomposition de l´action, la destruction du temps, la décomposition de l´espace et la désintégration du personnage romanesque dont les liens avec la société sont coupés.