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The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
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 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the provision to be withheld to face the risks of seizing   such real estates .This procedure helps to fairly present  the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq  , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.

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Publication Date
Fri Mar 14 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Polycystic Ovary Syndrome and Urinary Tract Stones: A Body Mass Index-Adjusted Analysis in Iraqi Women
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Background: Polycystic ovary syndrome (PCOS) has an unknown and complex etiology. It affects 5–10% of women in the reproductive age. Patients are known to have increased ovarian androgen production that is associated with decreased menses, hirsutism, and acne. Urinary tract stones (UTS) are a multifactorial disorder, with age and sex being known risk factors. Many PCOS patients are obese, and links between nephrolithiasis and obesity have been shown previously. Objectives: To identify the relation between PCOS and UTS considering the patients' body mass index (BMI). Methods: This is a cross-sectional study that enrolled 407 women aged 18-40 who attended the gynecology and obstetrics clinic at Al-Elwiya Maternity Teaching Hospital.

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Publication Date
Wed Jun 03 2015
Journal Name
Al-kindy College Medical Journal
Correlation between magnetic resonance imaging and intra-operative findings in disc herniation at lumbo-sacral region
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Background: Prolapsed intervertebral disc is an important and common cause of low backache. MRI has now become universally accepted investigation for prolapsed intervertebral disc. We, however, regularly come across situations, when MRI shows diffuse disc bulges, even at multiple levels, which cannot be correlated clinically and when such cases are operated, no significant disc prolapse is found resulting in negative exploration. Objective: To evaluate the role of M.R.I. finding not only for diagnosis of disc herniation at lumbar region but also for localization the level of herniation Methods: A prospective study on seventy five symptomatic low backache and MRI confirmed prolapsed intervertebral disc patients at lumbo-sacral region were op

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Imam Ahmed bin Mohammed bin Yazid                Bin Harun Abu Bakr Alkhalal             And his jurisprudence in transactions
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The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

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Publication Date
Thu Apr 03 2025
Journal Name
Journal Of Communicable Diseases
Biofilm Feast: Stringent Response-Induced Changes in MRSA and MSSA Isolates, Examining icaA/ icaD Gene Expression
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Introduction: The stringent response is a bacterial adaptation mechanism triggered by stress conditions, including nutrient limitation. This response helps bacteria survive under harsh conditions, such as those encountered during infection. A key feature of the stringent response is the synthesis of the alarmone (p)ppGpp, which influences various bacterial phenotypes. In several bacterial species, stringent response activation significantly affects biofilm formation and maintenance. Methods: Clinical specimens were collected from multiple hospitals in Baghdad, Iraq. Staphylococcus aureus was identified using conventional biochemical tests. The PCR technique was applied to detect mecA, icaA, and icaD genes, while the Vitek 2 compac

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Performance Prediction in EDM Process for Al 6061 Alloy Using Response Surface Methodology and Genetic Algorithm
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The Electric Discharge (EDM) method is a novel thermoelectric manufacturing technique in which materials are removed by a controlled spark erosion process between two electrodes immersed in a dielectric medium. Because of the difficulties of EDM, determining the optimum cutting parameters to improve cutting performance is extremely tough. As a result, optimizing operating parameters is a critical processing step, particularly for non-traditional machining process like EDM. Adequate selection of processing parameters for the EDM process does not provide ideal conditions, due to the unpredictable processing time required for a given function. Models of Multiple Regression and Genetic Algorithm are considered as effective methods for determ

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Title “public , private and edition” By Imam Al-Qanuji, in his book Al-Raudha Al- Nadi
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Abstract

The research discusses the biography of Imam Al-Qanuji,  his syllabus in his book “ Raudha Al- Nadia , and Public, particular, edition  definition. Then it mentions the types of matters and the Imam Al-Qanuji’s opinion in it, and it mentions the early and contemporary scholars’ opinions and simplifies their logical and unwritten proofs. It also discusses and librates the place of dispute, then it swages reliable based on the power of the proof and interest without any contravention which the orthodox law orders.  Furthermore, the research discusses matters like,  whether there is any particular formula for public, or whether the public considers the Quraan as i

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Publication Date
Wed Apr 01 2020
Journal Name
Medico-legal Update
Knowledge and protective health behaviors concerning risk factors for coronary heart disease among baghdad university students
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Active Carbon from Date Stones for Phenol Oxidation in Trickle Bed Reactor, Experimental and Kinetic Study
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The catalytic wet air oxidation (CWAO) of phenol has been studied in a trickle bed reactor

using  active  carbon  prepared  from  date  stones  as  catalyst  by  ferric  and  zinc  chloride activation (FAC and ZAC). The activated carbons were characterized by measuring their surface area and adsorption capacity besides conventional properties, and then checked for CWAO using a trickle bed reactor operating at different conditions (i.e. pH, gas flow rate, LHSV, temperature and oxygen partial pressure). The results showed that the active carbon (FAC and ZAC), without any active metal supported, gives the highest phenol conversion. The reaction network proposed account

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Publication Date
Sun Dec 31 2023
Journal Name
Azerbaijan Pharmaceutical And Pharmacotherapy J
Prevalence and Contributed Factors for Varicose Veins in Intensive Care Unit Nurses at Baghdad Teaching Hospitals
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Background: Varicose vein (VV) is a common problem that mostly occurs in legs. This medical condition can influence the quality of life and working condition of nurses. Aim of the study: To estimate the prevalence of lower limbs varicosity and its associated risk factors among nurses. Methods: This a cross-sectional descriptive study was carried out among 100 nurses working Baghdad Teaching Hospital, Surgical Specialties Hospital, and Al- Kidney Teaching Hospital, Baghdad, Iraq from January 1st to May 10th, 2022. The participants were recruited in the study using systematic random sampling. The Occupational Sitting and Physical Activity and Aberdeen Varicose Vein Questionnaires were used for data gathering. Results: The prevalence o

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Publication Date
Fri Jun 05 2026
Journal Name
Iraqi Journal Of Science
MONITORING HEAVY METALS, CATIONS AND ANIONS LEVELS ANDITS POSSIBLE HEALTH RISKS IN TIGRIS RIVER AT BAGHDADREGION
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Various heavy metals, cations and anions of the Tigris River water in Baghdad regionwere studied during the winter, spring, summer and autumn of 2009, for 4 samplingsites. In the present investigation the levels of studied heavy metals, cations and anionswere found in the range of (0.011-0.333 mg/L) for As, in the water samples(undetectable-0.0043 mg/L) for Sb,( 0.011-0.080 mg/L) for Ti, (0.150-0.730 mg/L) forV, (0.01-1.06 mg/L) for Fe, (0.1-0.4 mg/L) for Zn, (0.011-0.15 mg/L) for Pb, (0.01-0.05mg/L) for Cd, (0.01-0.04 mg/L) for Ni, (50-290 mg/L) for Ca, (97-270 mg/L) for Mg,(0.65-1.74 mg/L) for K, (11-38.33) for Na, (35-113 mg/L) for Cl, (150-256 mg/L) forHCO3, (96-479 mg/L) for SO4, (0.93-3.9 mg/L) for NO3 and (undetectable - 0.360 mg/L)f

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