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Credit derivatives: Do they matter to avoid credit exposure? (Some evidences from the US market)
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Credit derivatives (CDs) have been increasingly acknowledged as an important requirement to hedge and transfer credit risk CR. Nonetheless, they have been extensively criticized for destabilizing the whole economic system bringing about the latest subprime credit crisis. The study’s main aim is to investigate the reason for the use of (CDs), whether it is used for hedging or trade purpose, for four of the US international financial institutions that had made it through the 2007 crisis to resume functioning post-crisis. This will be for three different and critical periods, namely the pre, during and after crisis periods (Q1, 2000-Q1, 2014). Adopting the SUR technique, the investigation of the factors that influence the net position of (CDs) as to achieve the main purpose is made possible. It has been found that the use of (CDs) is inconsistent with the predictions of theories of risk management to this day. The implication is that most derivatives positions are held for dealer activities rather than for loan hedging. Reflecting that financial institutions also resort to using (CDs) for trading and speculation, this provides an indication for a risk-taking motive. Entities that have a better position in regard of their size, capital and net interest margin make greater use of (CDs) for this purpose.

Scopus
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed audit program for a comprehensive electronic banking system based on business risks : applied research
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The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

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Publication Date
Sun Apr 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of cavity design for cusp coverage on fracture strength of weakened maxillary first premolars using two esthetic restorative systems (CAD/CAM hybrid ceramic and nanohybrid composite) (An in vitro study)
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Background: Maxillary first premolar with wide MOD cavity more susceptible to fracture. The aim of this study was to assess the influence of cavity design for cusp coverage on the fracture resistance of weakened maxillary first premolar restored with CAD/CAM hybrid ceramic versus nanohybide composite. Materials and Methods: Fifty six intact maxillary first premolars of approximately comparable sizes were divided into seven groups eight for each: Group A: Intact teeth (control group); Group B: teeth prepared for MOD inlay; Group C: teeth prepared for MOD onlay covering the lingual cusp; Group D: teeth prepared for MOD covering buccal and lingual cusps ,the previous three groups indirectly restored with nanohybrid composite (3M ESPE Z 250 X

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Publication Date
Sun Jan 01 2012
Journal Name
Diyala Agricultural Sciences Journal (dasj)
(OLIGO-X) the effect of salinity of irrigation water and magnetisation and soaking Alalascorbek acid and extracted sea Your protected agriculture. DALIA in germination and growth of seedlings seeds of hybrid option
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Publication Date
Sun Apr 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Plasma Treatment on Shear Bond Strength of High Impact Acrylic Resin Denture Base Lined with Two Types of Soft Lining Materials after Immersion in Distilled Water and Denture Cleanser
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Background: In dentistry, dentist takes the advantages of soft lining materials due to the viscoelastic properties. The major problem is the adhesion of the soft liner with the denture base material. Materials and Methods: Heat cured of high impact acrylic resin specimens prepared with dimensions 75x13x13mm for shear bond strength test, soft lining material (Refit and Mollosil) with a 3-mm thickness and used to join each two acrylic blocks. Also four specimens with the same previous dimensions utilized for chemical and physical surface analysis. The specimens grouped as control (without plasma) and experiment (with oxygen plasma) treated high impact acrylic specimens. Results: Plasma treatment increased the shear bond strength for both Refi

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Absorption and Fluorescence Properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione. A Covalent Fluorescence in Solution and in the Solid State
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In the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM  are 734, 836, 668, 601, 601, 719, and 804 cm-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The

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Publication Date
Fri Oct 01 2010
Journal Name
Analytica Chimica Acta
A reversed phase high performance liquid chromatography method for the determination of fumonisins B1 and B2 in food and feed using monolithic column and positive confirmation by liquid chromatography/tandem mass spectrometry
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The development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column

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Crossref (28)
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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Ketoprofen Nanosuspension Using Solvent Evaporation Technique
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The effective surface area of drug particle is increased by a reduction in the particle size. Since dissolution takes place at the surface of the solute, the larger the surface area, the further rapid is the rate of drug dissolution. Ketoprofen     is class II type drug according to (Biopharmaceutics Classification System BCS) with low solubility and high permeability. The aim of this investigation was to increase the solubility and hence the dissolution rate by the preparation of ketoprofen     nanosuspension using solvent evaporation method. Materials like PVP K30, poloxamer 188, HPMC E5, HPMC E15, HPMC E50, Tween 80 were used as stabilizers in perpetration of differ

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Night Vision monitor for IR laser spot size Identification
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The aim of this research is to design and construct a
semiconductor laser range finder operating in the near infrared range
for ranging and designation. The main part of the range finder is the
transmitter which is a semiconductor laser type GaAs of wavelength
0.904 μm with a beam expander and the receiver; a silicon pin
detector biased to approve the fast response time with it's collecting
optics. The transmitters pulse width was 200ns at a threshold current
of 10 Ampere and maximum operating current of 38 Ampere. The
repetition rate was set at 660Hz and the maximum operating output
power was around 1 watt. The divergence of the beam was 0.268o
the efficiency of the laser was 0.03% at a duty cycle of 1.32x

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Publication Date
Sun Jun 21 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation, in vitro and ex-vivo Evaluation of Mirtazapine Nanosuspension and Nanoparticles Incorporated in Orodispersible Tablets
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          The objective of the present investigation was to enhance the solubility of practically insoluble mirtazapine by preparing nanosuspension, prepared by using solvent anti solvent technology. Mirtazapine is practically insoluble in water which act as antidepressant .It was prepared as nano particles in order to improve its solubility and dissolution rate. Twenty formulas were prepared and different stabilizing agents were used with different concentrations such as poly vinyl pyrrolidone (PVPK-90), poly vinyl alcohol (PVA), poloxamer 188 and poloxamer 407. The ratios of drug to stabilizers used to prepare the nanoparticles were 1: 1 and 1:2. The prepared nanoparticles were evaluated for

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Scopus (19)
Crossref (10)
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Publication Date
Mon Oct 04 2923
Journal Name
Journal Of Sustainable Studies
Enantiosemy in a Comparative Aspect: On the Material of Modern Russian and Arabic Languages Энантиосемия в сравнительном аспекте: На материале современного русского и арабского языков التضاد - دراسة مقارنة : اللغات الروسية والعربية الحذيثة أنمورجا
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This work is devoted to a comparative study of the phenomenon of enantiosemy in Russian and Arabic.Everyone knows the term antonyms - words of the same part of speech, opposite in meaning, such as: Day and night, white and black, truth and lies. But in Russian, Arabic and other languages there is an interesting phenomenon, which consists in the fact that one word has two opposite meanings. Such a phenomenon in linguistics is called enantiosemy (from the Greek words enantios - "opposite" and sema - "sign")