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 aims at studying the illocutionary speech acts: direct and indirect to show the most dominant ones in a presidential speech delivered by the USA president. The speech is about the most critical health issue in the world, COVID-19 outbreak.  A descriptive qualitative study was conducted by observing the first speech delivered by president Trump concerning coronavirus outbreak and surveying the illocutionary acts: directive, declarative, commissive, expressive, and representative. Searle's (1985) classification of illocutionary speech acts is adopted in the analysis.

     What are the main types of the illocutionary speech acts performed by Trump in his speech?; Why does

Manipulation is a discursive concept which plays a key role in political discourse by which politicians can impose some impact on their recipients through using linguistic features, most prominent of which are personal pronouns (Van Dijk, 1995). The aim of this study is to investigate how politicians utilize the personal pronouns, namely; We and I and their possessive forms as a tool of manipulating the audience's mind based on Van Dijk's  "ideological square" which shows positive-self representation and negative-other representation (Van Dijk,1998:p.69). To this end, American President Donald Trump's 2020 State of the Union speech was chosen to be the data of analysis. Only (8)

The corcosion behoviour of Aluminum bronze in sodium chloride solution has been studied ^tentiostatically at five temperatures in the range 293-313K.The corrosion potential shifted to more negative values with increasing temperature. The corrosion current density increased with increasing temperature. Values of Tal'el slopes and the transfer coefficients indicated hydrogen evolution reaction to occur at the cathode and mainly the dissolution at the anode.Benzotriazole (BTA) had an inhibiting effect ??? the corrosion of the Al-bronze in deaerated NaCl solution at a concentration (1*10'?- IxlO‘1) mol dm'^ over the temperature range 293-313K. Values of the protection efficiency and kinetics parameters were obtained from the corrosion current

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

The present study was designed to shed light on the molecular effects caused by acute myeloid leukemia (AML). It was also aimed to investigate ASXL1 point mutations in newly AML patients as compared to healthy control. The study comprised of 43 AML Iraqi patients and their ages ranged between 16-75 years. It included 23 females and 20 males compared with 20 healthy controls. Results revealed that the extracted DNA from 30 AML patients and amplified by PCR to obtain ASXL1 gene from exon 12 showed larger bands (479). Among forty three patients, two of them displayed point mutations of deletion and substitution, while the others were normal since no mutations were detected. The total of mutations in two mutated patients was 27 mutations, the m

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

A ventricular septal defect (VSD) is defined as a communication between the left and right ventricles or between the left ventricle and the right atrium. VSDs are amongst the most common abnormalities of the heart. They can be present in isolation or in association with other congenital cardiac abnormalities. This is study done with the aim to evaluate the types, size, associated CHD with ventricular septal defect in children and adolescent in two cardiac centers (Medical City Complex cardiac clinics, Ibn Al Nafaes teaching hospital) in Baghdad - Iraq