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

The present work aimed to study the effect of Grave's disease on the different tissues and organs of the body by using Wayne Thyrotoxicosis Diagnostic Index (WTDI) and Basel Metabolic Index (BMI). To reach such aim, (35) patients were involved (25 females and 10 males). A control group of (15) healthy individuals (10 females and 5 males) was selected for comparison , as well as , the following: 1- Wayne Thyrotoxicosis Diagnostic Index (WTDI) applied on patient group and control group under the supervision of specialist medical team , this index include (19) sign and symptom , the appearance of one of them may be lead to the others. The sings and symptoms of the index appear only on the patients. There is no Significant di

The study aims to examine the classroom activities of the developed English course (Flying High) for the high school first-grade students, identify creative thinking skills appropriate for this grade, and show the extent the classroom activities involve these skills from the female- teachers ‘point of view. The study adopted the descriptive survey method. The study community consists of all (50) English female-teachers who teach high school first grade in Arar city during the academic year (1440 -1441 A.H, the first semester). The study was applied to all respondents. The researcher used a questionnaire as a study tool. The study revealed that the female-teachers reported their disagreement and refusal of the classroom activities in th

This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender,  years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o

he genus Hirudo is an invertebrate animal that got major concerns to human. However, genetics of Hirudo has been unwell considered in Iraq. In order to gain a deeper understanding in the outline of the genetic of Hirudo that were used in alternative medicine clinics, nineteen specimens of Hirudo were obtained. Fourteen of them (H.verbana, n=10; H. orientalis, n=4) were obtained from some different clinics and scientific centres in Baghdad, Iraq between January and March 2022, these specimens were considered as non-local leeches. The other (native isolates) leeches (H. orientalis, n=5) were collected in 2014 from two localities in Erbil, northern Iraq. ITS-2, COI and 12S-rRNA of Hirudo spp were amplified using conventional polymerase chain r

The aim of this study is to determine the organic and inorganic components of bile and gallstones in Iraqi patients. Forty seven patients were included in this study with mean age (53+7) years and BMI (30.82+4.18) Kg/m2. Bile was classified according to its corresponding stones into: Bile of Mixed stones and Bile of pigment stones. IR spectra were studied for both types of stones and their bile in addition to biochemical analysis for organic and inorganic components. The organic components include: (cholesterol, bilirubin, bile salts, and phospholipids), while inorganic components include salts of: (calcium, phosphorus, iron, cupper and magnesium). The results reveal to there was significant low levels (p<0.005) of bile salts and phospholi

Objective: To evaluate male patients complaining of
urethritis clinically according to the isolated organisms.
Method: A total of 100 male patients attending to of
Dermatological and Venereal private clinics for the period
April 2003 to November 2003 were included in the study.
Urethral swab was obtained from each male for culture and
direct immunofluorescence examination was done.
Demographic data was obtained, also.
Results: N. gonorrhoea was the predominate cause of
infection in 22%. A peak of infection was reported in the
second decade of age. Highest rate reported among single
males. A significant association was noticed between
profuse discharge and infection with gonorrhoea.
Conclusion: This

Conservation of Concept among Children: Semantic Study

This is a contextual study in face and isotope science, and I have made it in one of the terms faces and isotopes, which is the word (bad). Quranic also, and that is at every aspect they mentioned.
The nature of the research required that it be divided into three sections:
The first topic: I singled it out to show the types of contextual connotations.
- The second topic: I singled it out to define the word bad and its meaning.
- The third topic: I devoted it to the study of the word bad and explaining the significance of the Quranic context on the additional meaning and the original meaning.
Conclusion: It mentioned the most important results, which are:
1- The significance of the Quranic context is one of the most impo

The current study included the collection of 175 samples of blood (Urea-blood) of patients with rheumatoid arthritis from Al–Al-Kindy Teaching Hospital, Baghdad Teaching Hospital and Al-Imamian Al-Kadhimyain Medical City in Baghdad from both sexes with different ages at the period between 1/10/2016-1/2/2017. Bacterial growth results showed that 80% of urea for bacterial transplantation were positive results, while the number of samples showing no bacterial growth was 20%. The bacterial isolation evaluate for morphological testes and biochemical microscopy, as well as identification by Api system. The highest frequency of inflectional bacteria was E. coli (41.97%), followed by E. cloacae (21.25%), P. aeruginosa (12.5%), Salmonella (10%), K