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

Exposure to cryogenic liquids can significantly impact the petrophysical properties of rock, affecting its density, porosity, permeability, and elastic properties. These effects can have important implications for various applications, including oil and gas production and carbon sequestration. Cryogenic liquid fracturing is a promising alternative to traditional hydraulic fracturing for exploiting unconventional oil and gas resources and geothermal energy. This technology offers several advantages over traditional hydraulic fracturing, including reduced water consumption, reduced formation damage, and a reduced risk of flow-back fluid contamination. In this study, an updated review of recent studies demonstrates how the

Economics / University of Mosul

Abstract

The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:

Is there a significant effect of consumption culture on marketing deception?                                                &n

    Community peace is achieved in law-based states Constitutional institutions with competence and powers, and otherwise that peace is shaken and begins to collapse. The movement of individuals and groups in the State is regulated by law The law and its proper application without selectivity or exception, and then the sense of equal opportunity and equal rights grows every citizen looks at his spouse, what he has, and when he is unbalanced, a sense of frustration and stealing of rights is generated Societal peace suffers from the shocks of instability and what is reflected in the surrounding environment. Instead of production, demolition takes place, which impedes the achievement of the required peace.  

Generally, there are many problems that people run into; unemployment is one of these common diseases which usually hits the whole communities leaving crucial effects (economic, social, and psychological) that are difficult to handle them. The current study aims to identify the level of emotional disorders among Iraqi unemployed alumni for the academic years (2013-2016). To this end, the researchers have prepared a questionnaire to measure (anxiety, depression, and anger): these criteria distributed over (30) item. As for sample, it limited to (50) male and female student. The findings of study have revealed that the whole sample showed a high level of emotional disorders, and anger disorder showed higher level than the level of (depress

This study was conducted to estimate the extent of damage to the population in Basra, southern Iraq, specifically the areas adjacent to the Shatt al-Arab and the Arabian Gulf, which are the Al-Fao district and the Al-Siba region. They are affected by the progression of saline water resulting from the lack of water imports and the Karun River interruption, which led to high concentrations of salts in the Shatt Al-Arabs. Consequently, its effect on lands and all life types in these areas requires correcting a map of the study area to drop the groundwater sites as well as calculate the total dissolved salts, electrical conductivity and pH. This study concluded that the groundwater contains very high percentages of total dissolved solid

  Two species of monogenetic trematodes of the genus Dactylogyrus were recorded in the present paper for the first time in Iraq from two freshwater fishes from Diyala river, Diyala province. The first species,  D. bocageii Alvarez Pellitero, Vicente et Gonzalez Lanza, 1981 was recorded from gills of Aspius vorax, the second species, D. lenkorani Mikailov, 1967 was recorded from gills of Barbus sharpeyi. The descriptions and measurements of these parasites as well as their illustrations were given.

The 2D resistivity imaging technique was applied in an engineering study for the investigation of subsurface weakness zones within University of Anbar, western Iraq. The survey was carried out using Dipole-dipole array with an n-factor of 6 and a-spacing values of 2 m and 5 m. The inverse models of the 2D electrical imaging clearly show the resistivity contrast between the anomalous parts of the weakness zones and the background resistivity distribution. The thickness and shape of the subsurface weakness zones were well defined from the 2D imaging using Dipole-dipole array of 2 m a-spacing. The thickness of the weakness zone ranges between 9.5 m to 11.5 m. Whereas the Dipole-dipole array with a-spacing of 5 m and n-factor of 6 allocated

     As a result of changes in the chemical properties of the Shatt al-Arab River, especially in the last decade, as well as the lack of rainfall and the effect of seawater intrusion into the Shatt al-Arab, this study was conducted to investigate the possible changes in the water pipelines like corrosive and scaling which Shatt al-Arab River is the source of water supply for domestic use. Domestic water samples were collected from 10 various locations in Basrah to study the water's tendency to be corrosive or form scales along the pipelines. The Langelier Index, Ryznar Index, Larson-Skold Index, and Saturation Index were used to determine the corrosivity potential of water based on physical and chemical parameters. Most domestic wate

This paper concerns the study of ripples that occur on the windward of Barchan dunes from the dunes field of Najaf governorate, Iraq. These dunes consist mainly of sand sediments with variable sizes, including medium, fine, and very fine sands. Quartz represents the major light mineral in the Najaf Dunes sand. The prevailing wind direction in the study area is NW-SE. The major ripple crest series of every pattern are oriented perpendicular to the NW-SE wind direction, whereas imbricated ripple groups within the troughs of the preexisting ripples are created by the WSW-ENE wind trend. These ripples tend to be formed by shortened ripples that occupy the troughs of the prolonged series. All crests of the ladderback ripples are oriented at r