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

This research aims to investigate the approaches adopted by Iraqi newspapers in addressing the COVID-19 pandemic crisis. Employing a descriptive methodology and survey technique, the study conducts content analysis on articles published in three prominent newspapers: Al-Sabah, Al-Mada, and Tareeq Al-Shaab. A multi-stage sampling method was employed, encompassing 260 issues of the aforementioned newspapers. Data collection involved the use of a content analysis questionnaire, with the "How it was said?" method utilized to determine analysis categories.
The results showed that Al-Sabah newspaper adopted a positive approach in addressing COVID-19-related topics, while Al-Mada newspaper remained neutral, and Tare

Previous studies in Euro-American countries have shown that patients with chronic hepatitis C virus infection have increased levels of neuropsychiatric symptoms. While chronic hepatitis C virus infection has been reported in Arab countries such as Iraq, there is little studies about the neuropsychological burden associated with chronic hepatitis C among patients in the Arab region. The aim of the current study was to measure the prevalence and level of severity of depression, anxiety and stress among a sample of chronic hepatitis C patients in AL-Najaf province /Iraq. The current study was cross-sectional study carried out on (110) already diagnosed chronic viral hepatitis C patients who attended the Gastroenterology and Hepatology

The talk about the relationship between the media and industrialists can be the core of a bigger and deeper subject which is the role of these means in increasing sales : First, increasing the customer’s awareness of the importance of goods and the result of the promotion of products. Secondly, increasing investments which do require continuous studies and deep research in order to understand the constantly changing market conditions, and the public’s taste. In this research, we try to find out how industrialists see the role of media in the promotion of products in Iraq today, and how it develops in the future.

There was a reluctance of the industrialists to advertise in the local media, also industrialists see the role of t

The current study aims to investigate the relationship between lipid peroxidation, represented by seminal malondialdehyde (MDA) level, and integrity of sperm plasma membrane, represented by the hypo-osmotic swelling (HOS) test score, in infertile men. One hundred and twenty Iraqi men (20 fertile and 100 infertile) shared in this study during their attendance to the High Institute for Infertility Diagnosis and Assisted Reproductive Technologies/Al- Nahrain University. The mean age of the fertile men was (30.46±0.78) years while the mean age of infertile men was (32.58±0.64) years with the duration of infertility (5.36±0.33) years. Semen samples were collected and the parameters of seminal fluid analysis were assessed; also, the HOS

This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

Background: Hypertension is a major global health concern that increases the risk of cardiovascular disease. Understanding the impact of age and treatment types on blood pressure control is essential for optimizing therapeutic strategies. Aim: This study aims to assess how different treatment types and patient age influence blood pressure control in hypertensive patients. Methodology: A binary logistic regression model was employed to analyze data from 48 patients diagnosed with hypertension. The study investigated the impact of two treatment regimens and patient age on the likelihood of achieving optimal blood pressure levels. The statistical significance of the findings was evaluated using chi-square tests and p-values. Results: T

As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of