The research has focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate on this problem to be solved. Consequently, the research aims to prepare suggested framework of financial reporting for derivatives as instruments to hedge against marketing risks according to the international accounting standards, and its application in Bank of Baghdad.
Diarrhea is a real disease in childhood which could cause death. Therefore, this study was conducted to isolate Salmonella from 350 stool samples taken from children under five years in age, suffering from diarrhea during the period from March 2019 to March 2020 in Tikrit city / Iraq. The results showed the possibility to isolate ten isolates of Salmonella enterica subsp. Enterica, an infection rate, represents 2.875% of the total rate of patients who suffer from diarrhea. The virulence genes were investigated for ten isolates of S. enterica subsp. enterica, the result is that all isolates possessed the genes stn, invA, lpfA with an appearance percentage of 100%, whi
... Show More
(1)
(1)
Abstract
The present paper attempts to detect the level of (COVID-19) pandemic panic attacks among university students, according to gender and stage variables.
To achieve this objective, the present paper adopts the scale set up by (Fathallah et al., 2021), which has been applied electronically to a previous cross-cultural sample consisting of (2285) participants from Arab countries, including Iraq. The scale includes, in its final form, (69) optional items distributed on (6) dimensions: physical symptoms (13) items, psychological and emotional symptoms (12) items, cognitive and mental symptoms (11) items, social symptoms (8) items, general symptoms (13) items and daily living practices (12) items
... Show MoreConcentrations of heavy metals (Copper Cu, Iron Fe, Manganese Mn, Cadmium Cd, and Lead Pb) have been studied in river crab Sesarma boulengeri (Outer part of the shield and interior tissues) which caught from two stations in Shatt Al – Arab river (Salhia and Aldeir areas). Elements concentrations were measured by Flame Atomic Absorption Spectrophotometer, concentration of heavy metals in the internal tissues was higher than in the outer shield in both of the stations with the highest value of the elements was to iron 95.21 mg\ kg during the spring as well as copper was 55 mg\kg and manganese was 39.09 mg\kg. The study showed the presence of seasonal changes in the studied heavy metals concentrations values in the tissues of river crab;
... Show MoreA study carried out in quail’s field owned by the Department of Animal production/ Collage of Agriculture / Tikrit University. For the period 14/ 5/ 2016 to 4/ 6/ 2016 in order to study the effect of adding Curcuma longa - to the diet of quails - on some productive and physiological characteristics of the Japanese quail birds bred for meat production. Using (48) quail birds which are two weeks old provided by Department of Agricultural Research. The birds were divided randomly after weighing them into three treatments; four replicate treatments for (4 bird/ replicate). The treatments as follows: (T1) control group (fed diet without any supplement), second (T2) and third (T3) groups were fed diet supplemental 4.5 and 9g Curcuma powder /
... Show Moreاستخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص مع انواع من البكتريا السالبة لملون غرام تضمنت Escherichia coli و Klebsiella pneumoniae و Serratia
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript
The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap
... Show More
The subject of Iranian no clear program and the Russian Attitude from it, regard as an important matter in international relations, really it was remarkable and distinctive position towards.
The development of Iranian no clear program in this study we treated Three sides.
The firs the collapse of USSR and its effect of Iran while the second aspect concentrate on the nature of Iranian- Russia Relation, the Third side research the Russia A attitude from
Iranian nuclear program, briefly this attitude is represented by positive, supporting and predication but in the sometime focused on Russian interests in the region of Middle East.
In this research, production of ethanol from waste potatoes fermentation was studied using Saccharmyses cerevisiae. Potato Flour was prepared from potato tubers after cooking and drying at 85°C. Homogenous slurry of potato flour was prepared in water at solid liquid ratio 1:10. Liquefaction of potato flour slurry with α-amylase at 80°C for 40 min followed by saccharification with glucoamylase at 65°C for 2 hr .Fermentation of hydrolysate with Saccharomyces cerevisiae at 35°C for two days resulted in production of 33 g/l ethanol.
The parameters studied were; temperature, time of fermentation and pH. It was found that Saccharification process is affected by enzyme Amylo 300 conc
... Show More