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

Abstract

The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg

Throughout this paper we study the properties of the composition operator
C
p1  o
p2  o…o
pn  induced by the composition of finite numbers of special
automorphisms of U,
pi  (z)  i
i
p z
1 p z


Such that pi  U, i  1, 2, …, n, and discuss the relation between the product of
finite numbers of automorphic composition operators on Hardy space H2 and some
classes of operators.

In this work, strains and dynamic crack growth were studied and analyzed in thin flat plate with a surface crack at the center, subjected to cycling low velocity impact loading for two types of aluminum plates (2024, 6061). Experimental and numerical methods were implemented to achieve this research. Numerical analysis using program (ANSYS11-APDL) based on finite element method used to analysis the strains with respect to time at crack tip and then find the velocity of the crack growth under cycling impact loading. In the experimental work, a rig was designed and manufactured to applying the cycling impact loading on the cracked specimens. The grid points was screened in front of the crack tip to measure the elastic-plas

The dynamical behavior of a two-dimensional continuous time dynamical system describing by a prey predator model is investigated. By means of constructing suitable Lyapunov functional, sufficient condition is derived for the global asymptotic stability of the positive equilibrium of the system. The Hopf bifurcation analysis is carried out. The numerical simulations are used to study the effect of periodic forcing in two different parameters. The results of simulations show that the model under the effects of periodic forcing in two different parameters, with or without phase difference, could exhibit chaotic dynamics for realistic and biologically feasible parametric values.

Background and objectives: This study aimed at testing the effect of plastic sleeve or barrier, used to cover the guide of the light cure unit to prevent cross-infection, on the shear bond strength and site of bond failure of stainless steel and ceramic orthodontic brackets. Materials and methods: Forty orthodontic brackets; twenty stainless steel and twenty ceramic brackets bonded to forty extracted human maxillary first premolars using light cure adhesive cured with and without the use of a protective plastic barrier on the guide. Comparing the effect of this barrier on the shear bond strength and adhesive remnant index was performed using an independent t-test and Chi-square test. Results: The protective barrier had decreased the shear b

Background: Impression materials, impression trays, and poured stone cast have been said to be the main source of cross infection between patients and dentists. However, it was observed that disinfection of the impression is not performed systematically in routine dental practice. Disinfection of alginates either by immersion or spray technique was found to cause dimensional inaccuracies, although with proper disinfection of alginates there were small dimensional changes. A variety of fluoride releasing products designed for topical use is currently available. Following their use, varied amount of fluoride is systemically absorbed depending on the fluoride concentration and the manner of its use. The objective of this study was to evaluate