This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

Background: The discriminative power of the classical WHO parameters in relation to male fertility is quite low, because they only address few aspects of sperm quality and function. This has led investigators to focus their attention on the male gamete and in particular its genome.Objective: To explore which of the sperm DNA damage parameters measured by comet assay are more reliable, and their relations with the standard semen parameters.Methods: Study was done on 40 infertile men selected from couples attending the Institute of Embryo Reasearch and Infertility Treatment at Al-Kadhimiya City/ Baghdad in the period between February 2009 and May 2009, with a history of infertility of ≥1 years; and 15 healthy volunteers of proven fertili

Abstract:

This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview p

    The environmental contamination by the polycyclic aromatic hydrocarbons (PAHs) and heavy metals (Pb, Cu, Ni, Cr, and Cd) concentrations in the leaves of plant Eucalyptus camaldulensis were determined at the city of Kirkuk in 15 selected locations using GPS. The pickings up of samples were carried out in two periods October 2010 and March 2011. Compared with results of other studies, the concentration levels of determined heavy metals show values within these studies results. The average total concentration of polycyclic aromatic hydrocarbons (PAHs) in the leaves of Plant Eucalyptus camaldulensis indicated 37.1 ppb in October, while in March 165.2 ppb.

    The mode

The current research attempts to examine the relationship between social-psychological conflict and their relation to family upbringing approaches among the adolescents of intermediate stage according to sex and economical level. To do this, the researcher prepared a questionnaire to measure social-psychological conflict that consisted of (32) item divided on four dimensions, and also she prepared a questionnaire to measure family upbringing approaches which composed of (28) item divided on four dimensions. The sample was (260) male and female student from intermediate stage chosen randomly. The results revealed that there were significant differences between social-psychological conflict which went to male, there was a negative correlat

This experiment was conducted at Poultry Research Station of the Animal Resources Research Department-Office Agricultural Research-Ministry of Agriculture in Iraq, during a period of 16 weeks (four periods and each period of four weeks) from 21 th April to 10 th August 2019. In this experiment 240 Japanese quail's female 9 weeks old, were used in this experiment. Females were randomly assigned to five treatments with three replicates per treatment (16 females/replicate). The experimental treatments were T1, T2, T3, T4 and T5 with an addition of Spirulina in an average of (0, 1, 2, 3, 4%) respectively in the diets of quail to study their effect on productive performance. The results of the experiment showed significant increase (P≤0.05) re

Objective: This study evaluated the effect of immediate dentin sealing on the marginal adaptation of lithium disilicate overlays with three different types of resin-luting agents: preheated composite, dual-cure adhesive resin, and flowable composite. Materials and Methods: Forty-eight maxillary first premolars of similar size were prepared with a butt joint preparation design. The teeth were separated into two primary groups, each with twenty-four teeth: Group DDS: Delay dentin sealing (non-IDS) teeth were not treated. Group IDS: dentin sealing was applied immediately after teeth preparation. Each group was subsequently separated into three separate subgroups. Subgroups (DDS+Phc, IDS+Phc): cemented with preheated composite (Enamel plus HRi,

The reduction in the rivers capacity is one the most important issue to give the decision maker an idea during the flood season. The study area included the rivers of the Al Atshan, Al Sabeel and Euphrates, which are surveyed with a length of 21, 5 and 20 km respectively. The Euphrates , the Atshan and Al Sabeel rivers were simulated by using HEC-RAS 5.0.3 software to study the real condition within the city of Assamawa. As well as the simulation was implemented by modifying the cross sections of the Euphrates and Al Sabeel rivers to increase their capacity to 1300 and 1200 m3/s respectively which are a flood discharges100 year return periods. The results showed that the maximum discharge capacity under real conditions o

This article investigates the development of the following material properties of concrete with time: compressive strength, tensile strength, modulus of elasticity, and fracture energy. These properties were determined at seven different hydration ages (18 h, 30 h, 48 h, 72 h, 7 days, 14 days, 28 days) for four pure cement concrete mixes totaling 336 specimens tested throughout the study. Experimental data obtained were used to assess the relationship of the above properties with the concrete compressive strength and how these relationships are affected with age. Further, this study investigates prediction models available in literature and recommendations are made for models that are found suitable for application to early age conc