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jeasiq-1316
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss and at the same time indicator to earning management.

This research aimed to present and analysis the requirement of IFRS 9 regards impairment, in addition to implement these requirement and show its effect on earnings management of sample of Iraqi listed private banks using loan loss provision model.

The research had several findings; the most important is decrease the earning management practice for the sample of Iraqi listed private banks after implementing IFRS 9 regards impairment. Also, the research had suggest several recommendations, the most important is urged the officials at the Central bank of Iraq and those whom preparing the laws, instructions and guidelines the necessity of amendment the guidelines that currently in use to be reconciled with the requirements of IFRS 9 (financial instruments) and harmony with the Iraq environment for these standards, in addition to, provide the required requirement.

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Publication Date
Fri Feb 06 2026
Journal Name
Optik
Mitigation optical losses via plasmonic core/shell (Co/Gr) nanoparticles introduced in ultra-thin film silicon solar cell
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Optical losses represent one of the primary obstacles to increasing the efficiency of silicon solar cells. The recommended solution to minimize optical losses is the use of plasmonic metal nanoparticles; however, they act as recombination centers within the solar cell construction, leading to a decrease in performance. The goal of this article is to introduce cobalt/graphene nanoparticles into the solar cell to minimize the optical losses. An ultra-thin film silicon PIN solar cell of dimensions (400 ×400 ×900) nm3 with ring metal contact shape was designed and numerically investigated using COMSOL Multiphysics software version 6.2 by the finite element method (FEM). Core/shell cobalt-graphene (Co/Gr) nanoparticles are periodically int

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
DOUBLE DIFFUSIVE FREE CONVECTION IN A PACKED BED SQUARE ENCLOSURE BY USING LOCAL THERMAL NON-EQUILIBRIUM (LTNE) MODEL
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In the present study, free convection heat and mass transfer of fluid in a square packed bed enclosure is numerically investigated. For the considered geometrical shape, the left vertical wall of enclosure was assumed to be kept at high temperature and concentration while the opposite wall was kept at low temperature and concentration with insulating both the top and bottom walls of enclosure. The Brinkman– Forchheimer extended Darcy model was used to solve the momentum equations, while the energy equations for fluid and solid phases were solved by using the local thermal non-equilibrium (LTNE) model.Computations are performed for a range of the Darcy number from 10-5 to 10-1, the porosity from 0.5 to 0.9, and buoyancy ratio from -15 t

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
β- catenin Expression and Its Relation to Bryne’s Invasive Grading System in Oral Squamous Cell Carcinoma
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Background: Invasion in oral cancer involves alterations in cell-cell and cell-matrix interactions that accompanied by loss of cell adhesion. Catenins stabilize cellular adherence junctions by binding to E-cadherin, which further mediates cell-cell adhesion and regulates proliferation and differentiation of epithelial cells. The Wnt/β-catenin pathway is one of the major signaling pathways in cell proliferation, oncogenesis, and epithelial-mesenchymal transition. Aims of the study: to detect immunohistochemical distribution pattern and different subcellular localization of β-catenin in oral squamous cell carcinoma and relate such expression to Bryne’s invasive grading system. Materials and Methods: This study included 30 paraffi

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Some blood parameters study in albino female mice orally given crude aqueous soy bean (Glycine max) seeds extract
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The possible effect of the crude aqueous extract of soy bean seeds on some blood parameters (total count of red blood cells, white blood cell , (total and differential) blood platelates, packed cell volume and concentration of blood hemoglobin) was studied in 20 albino female mice which were allocated in four experimental groups (5 mice/group). The first group was orally treated with distilled water (control group) while the second, third and fourth group were given a concentration of 4%, 6% and 8% of the extract, respectively. At the end of the daily gavaging, which lasted for 4 weeks, the animals were killed, after recording their life body weight, and blood samples were collected from each mice to study the effect

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Natural Convection in Annulus Between Two Concentric Cylinders Partially Filled with Metal Foam Distributed with New Suggested Design
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Abstract<p>The investigation of natural convection in an annular space between two concentric cylinders partially filled with metal foam is introduced numerically. The metal foam is inserted with a new suggested design that includes the distribution of metal foam in the annular space, not only in the redial direction, but also with the angular direction. Temperatures of inner and outer cylinders are maintained at constant value in which inner cylinder temperature is higher than the outer one. Naiver Stokes equation with Boussinesq approximation is used for fluid regime while Brinkman-Forchheimer Darcy model used for metal foam. In addition, the local thermal equilibrium condition in the energy e</p> ... Show More
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Publication Date
Fri Jul 24 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Caries experience and salivary physicochemical characteristics among overweight intermediate school females aged 13-15 years in Babylon – Iraq
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Background: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Sat Aug 09 2025
Journal Name
Scientific Reports
Machine learning models for predicting morphological traits and optimizing genotype and planting date in roselle (Hibiscus Sabdariffa L.)
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Accurate prediction and optimization of morphological traits in Roselle are essential for enhancing crop productivity and adaptability to diverse environments. In the present study, a machine learning framework was developed using Random Forest and Multi-layer Perceptron algorithms to model and predict key morphological traits, branch number, growth period, boll number, and seed number per plant, based on genotype and planting date. The dataset was generated from a field experiment involving ten Roselle genotypes and five planting dates. Both RF and MLP exhibited robust predictive capabilities; however, RF (R² = 0.84) demonstrated superior performance compared to MLP (R² = 0.80), underscoring its efficacy in capturing the nonlinear genoty

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Publication Date
Thu Jul 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Blood donors appointment booking and managing system using PC and mobile web browsers in current pandemic (COVID-19)
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<span>Blood donation is the main source of blood resources in the blood banks which is required in the hospitals for everyday operations and blood compensation for the patients. In special cases, the patients require fresh blood for compensation such as in the case of major operations and similar situations. Moreover, plasma transfusions are vital in the current pandemic of coronavirus disease (COVID-19). In this paper, we have proposed a donation system that manages the appointments between the donors and the patient in the case of fresh blood donation is required. The website is designed using the Bootstrap technology to provide suitable access using the PC or the smart phones web browser. The website contains large database

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Publication Date
Thu Jun 25 2020
Journal Name
Scientific Reports
Lysophosphatidylcholine acyltransferase 2 (LPCAT2) co-localises with TLR4 and regulates macrophage inflammatory gene expression in response to LPS
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Despite extensive investigations, an effective treatment for sepsis remains elusive and a better understanding of the inflammatory response to infection is required to identify potential new targets for therapy. In this study we have used RNAi technology to show, for the first time, that the inducible lysophosphatidylcholine acyltransferase 2 (LPCAT2) plays a key role in macrophage inflammatory gene expression in response to stimulation with bacterial ligands. Using siRNA- or shRNA-mediated knockdown, we demonstrate that, in contrast to the constitutive LPCAT1, LPCAT2 is required for macrophage cytokine gene expression and release in response to TLR4 and TLR2 ligand stimulation but not for TLR-independent stimuli. In addition, cells transfe

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