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

In this research, a number of the western al-Anbar clays (red iron clays, Attapulgite) were modified by treating them thermally with a temperature of 650^oC. After that, these clays reflux with sodium hydroxide 5% for 1 hour by using microwave as a power supply. The research included fractionation alqayaira crude oil the fractionation included removing the asphaltene by precipitation from the crude using a simple paraffin solvent (normal hexane) as a non-soluble substance. After that it was filtered using the ash-free filter paper 42, the dissolved part, maltinate, was taken, drying a temperature of 75^oC and weight, and to find the percentage of the two parts. Malatine was divided into three main parts (paraf

Zinc Oxide thin film of 2 μm thickness has been grown on glass substrate by pulsed laser deposition technique at substrate temperature of 500 oC under the vacuum pressure of 8×10-2 mbar. The optical properties concerning the absorption, and transmission spectra were studied for the prepared thin film. From the transmission spectra, the optical gap and linear refractive index of the ZnO thin film was determined. The structure of the ZnO thin film was tested with X-Ray diffraction and it was formed to be a polycrystalline with many peaks.

Electrical properties were studied for Pectin/PVA graphene composites films and the effect of aqueous interaction on their properties. The conductivity and the dielectric constant of this composite are important because Polysaccharide like pectin is increasingly being used in biomedical applications and as nanoparticles coating materials. The Dielectric and conductivity of composite films were compared in dry and wet condition the differences in the results were attributed to the water molecules and the hydrogen bond which connect the three composite compounds (Pectin, PVA and Graphene) together. These connections were allowed the hydrogen and hydroxyl group’s migrations in the composite super molecules. On the other hand, graphene was pr

TiO2 thin films were deposited by reactive d.c magnetron sputtering method on a glass substrate with various ratio of gas flow (Oxygen /Argon) (50/50, 100/50 and 150/50) at substrate temperature 573K. It can be observe that the optical energy gap of TiO2 thin films dependent on the ratio of gas flow (oxygen/argon), it varies between (3.45eV-3.57eV) also it is seen that the optical constants (α, n, K, εr and εi ) has been varied with the change of the ratio of gas flow (Oxygen /Argon).

The current Iraqi standard specifications for roads and bridges allowed the prepared Job-Mix Formula for asphalt mixtures to witness some tolerances with regard to the following: coarse aggregate gradation by ± 6.0 %, fine aggregate gradation by ± 4.0 %, filler gradation by ± 2.0 %, asphalt cement content by ± 0.3 % and mixing temperature by ± 15 ^oC. The objective of this work is to evaluate the behavior of asphalt mixtures prepared by different aggregates gradations (12.5 mm nominal maximum size) that fabricated by several asphalt contents (40-50 grade) and various mixing temperature. All the tolerances specified in the specifications are taken into account, furthermore, the zones beyond these tolerances

in this paper, the current work was devoted to the manufacture of TiO2 nanoparticles doped with manganese,  synthesis by the sol-gel technique using a dip-conting device, for their hydrophilic properties and photocatalytic activity, and the products were characterized by X-ray diffraction, scanning electron microscopy, and Uv-Visible absorption, and the results  XRD showed an  phase Anatase  ,  and the results of the SEM Explained the shape of the morphology of the samples after the doping process compared with pure TiO2, and the results of a shift in light absorption from ultraviolet rays to visible light were evident. The results showed that the thin films have a high wettability   under visible rays

Colloidal crystals (opals) made of close-packed polymethylmethacrylate (PMMA) were fabricated and grown by Template-Directed methods to obtain porous materials with well-ordered periodicity and interconnected pore systems to manufacture photonic crystals. Opals were made from aqueous suspensions of monodisperse PMMA spheres with diameters between 280 and 415 nm. SEM confirmed the PMMA spheres crystallized uniformly in a face-centered cubic (FCC) array. Optical properties of synthesized pores PMMA were characterized by UV–Visible spectroscopy. It shows that the colloidal crystals possess pseudo photonic band gaps in the visible region. A combination of Bragg’s law of diffraction and Snell’s law of refraction were used to calculate t

The Catharanthus roseus plant was extracted and converted to nanoparticles in this work. The Soxhlet method was used to extract alkaloid compounds from the Catharanthus roseus plant and converted them to the nanoscale. Chitosan polymer was used as a linking material and converted to Chitosan nanoparticles (CSNPs). The extracted alkaloids were linked with Chitosan nanoparticles by maleic anhydride to get the final product (CSNPs-Linker-alkaloids). The pure Chitosan, Chitosan nanoparticles, and CSNPs-Linker-alkaloids were characterized by X-ray diffractometer, and Fourier Transform Infrared spectroscopy. X-ray results show that all samples have an orthorhombic structure with crystallite size in nanodimensions. FTIR spectra prove that

Zinc Oxide (ZnO) is considered as one of the best materials already used as a window layer in solar cells due to its antireflective capability. The ZnO/MgF2 bilayer thin film is more efficient as antireflective coating. In this work, ZnO and ZnO/MgF2 thin films were deposited on glass substrate using pulsed laser deposition and thermal evaporation deposition methods. The optical measurements indicated that ZnO thin layer has an energy gap of (3.02 eV) while ZnO/MgF2 bilayer gives rise to an increase in the energy gap. ZnO/MgF2 bilayer shows a high energy gap (3.77 eV) with low reflectance (1.1-10 %) and refractive index (1.9) leading to high transmittance, this bilayer could be a good candidate optical material to improve the performance