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 paper analyzes a piled-raft foundation on non-homogeneous soils with variable layer depth percentages. The present work aims to perform a three-dimensional finite element analysis of a piled-raft foundation subjected to vertical load using the PLAXIS 3D software. Parametric analysis was carried out to determine the effect of soil type and initial layer thickness. The parametric study showed that increasing the relative density from 30 % to 80 % of the upper sand layer and the thickness of the first layer has led to an increase in the ultimate load and a decrease in the settlement of piled raft foundations for the cases of sand over weak soil.  In clay over weak soil, the ultimate load of the piled raft foundation w

The most common cause of upper respiratory tract infection is coronavirus, which has a crown appearance due to the existence of spikes on its envelope. D-dimer levels in the plasma have been considered a prognostic factor for COVID-19 patients.

Abstract

Theoretical and experimental methodologies were assessed to test curved beam made of layered   composite material. The maximum stress and maximum deflection were computed for each layer and the effect of radius of curvature and curve shape on them. Because of the increase of the use of composite materials in aircraft structures and the renewed interest in these types of problems, the presented theoretical assessment was made using three different approaches: curved beam theory and an approximate 2D strength of material equations and finite element method (FEM) analysis by ANSYS 14.5 program for twelve cases of multi-layered cylindrical shell panel differs in fibe

The use of biopolymer material Chitosan impregnated granular activated carbon CHGAC as adsorbent in the removal of lead ions  pb.2+   from aqueous solution was studied using batch adsorption mode. The prepared CHGAC was characterized by Scanning Electronic Microscopy (SEM) and atomic-absorption  pectrophotometer. The adsorption of lead ions onto Chitosan-impregnated granular activated carbon was examined as a function of adsorbent weight, pH and
contact time in Batch system. Langmuir and Freundlich models were employed to analyze the resulting experimental data demonstrated that better fitted by Langmuir isotherm model than Freundlich model, with good correlation coefficient. The maximum adsorption capacity calculated f

Water level and distribution is very essential in almost all life aspects. Natural and artificial lakes represent a large percentage of these water bodies in Iraq. In this research the changes in water levels are observed by calculating the areas of five different lakes in five different regions and two different marshes in two different regions of the country, in a period of 12 years (2001 - 2012), archived remotely sensed images were used to determine surface areas around lakes and marshes in Iraq for the chosen years . Level of the lakes corresponding to satellite determined surface areas were retrieved from remotely sensed data .These data were collected to give explanations on lake level and surface area fluctuations. It is imp

The Bartholin gland cyst is a condition that occurs in approximately 2% of women, most of whom are of reproductive age. Although benign pathology, it is associated with significant patient discomfort. This disorder is caused by the obstruction and consequent dilation of the cyst duct. Definitive treatment involves the surgical removal of the entire cyst. Other alternative treatments include Marsupialization, Word catheter, and the use of CO2 laser. CO2 laser can be used either to vaporize or to excise the Bartholin gland cyst. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of Bartholin gland cyst. Patients, Materials & Methods: This study was done in laser medi

spider veins are clusters of Ectatic venules & are common finding on the lower limbs generally believed to be caused by multiple factors, including genetic predisposition, hormonal factors, gravity, occupation, pregnancy, becoming increasingly apparent with age, and trauma. Therapeutic options include sclerotherapy, surgical procedures, and treatment with different laser systems.

 Objectives: The purpose of the study was to evaluate the efficacy and safety of long pulsed (Nd:YAG) laser emitting at 1064nm in the treatment of spider veins.

Patients, Materials and Methods: This prospective study was done in the laser medicine research clinics of the Institute of las

Biosorption of cadmium ions from simulated wastewater using rice husk was studied with initial concentration of 25 mg/l. Equilibrium isotherm was studied using Langmuir, Freundlich, BET and Timken models. The results show that the Freundlich isotherm is the best fit model to describe this process with high determination coefficient equals to 0.983. There was a good compliance between the experimental and theoretical results. Highest removal efficiency 97% was obtained at 2.5g of adsorbent, pH 6 and contact time 100 min.

Industrial wastewater containing nickel, lead, and copper can be produced by many industries. The reverse osmosis (RO) membrane technologies are very efficient for the treatment of industrial wastewater containing nickel, lead, and copper ions to reduce water consumption and preserving the environment. Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50 to 200 ppm), pressures (1 to 4 bar), temperatures (10 to 40 ^oC), pH (2 to 5.5), and flow rates (10 to 40 L/hr), were prepared and subjected to treatment by RO system in the laboratory. The results showed that high removal efficiency of the heavy metals could be achieved by RO process (98.5%, 97.5% and 96% for Ni(II),