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قياس مخاطر الائتمان المصرفي ودورها في تحقيق الافصاح المحاسبي بالمصارف العراقية: أطار مقترح
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Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder to realizing benefits needed for users of banks statements to recognize real bank credit activity, as well recent credit provision formation needs to develop to be more convenience with credit risks .To face all these criticisms , the researcher suggest a model for measure bank credit risks aiming to develop the accountancy disclosure about this risks and its provision which realize the targets of bank statement users more effectively , and develop the method of credit provision formation to complete more accurately

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلاياEnterococcus faecalis EM1 ودوره في تلزن انواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير بالكرات الزجاجية والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه لمستخلص لخلايا  E. faecalis  مع انواع من البكتريا السالبة لصبغة غرام تضمنت     Escherichia coli  و Klebsiella  pneumonia  و Serratia marcescens   و Pseudomonase aeruginosa و Salmonella typhi , بينت النتائج ان اعلى نسبة تلزن للخلايا والمستخلص تكون مع بكتريا    ٍK. Pneumonia  حيث بلغ66.5 % مقارنة بالسيطرة79.5 % , واوطا قيمة للتلز

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Publication Date
Fri Oct 10 2025
Journal Name
Al–bahith Al–a'alami
SOCIAL MEDIA AND ITS ROLE IN THE PRODUCTION AND NUTRITION OF CRISES: "ANALYTICAL STUDY OF A SAMPLE OF TWITTER DURING THE GULF CRISIS 2017"
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses  and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so .

During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th

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Publication Date
Sat Jan 01 2011
Journal Name
مجلة جامعة دمشق للعلوم التربوية والنفسية
طبيعة العلاقة الارتباطية بين التعاطف والسلوك العدوانيدراسة نيدانية لدى عينة من طلبة المرحلة المتوسطة في مدارس بغداد الرسمية
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استهدفت الدراسة الحالية تحديد طبيعة العلاقة الارتباطية بين التعاطف والسلوك العدواني لدى عينة من طلبة المرحلة المتوسطة. تكونت العينة من طلبة الصف الأول المتوسط بغداد/ تربية الرصافة الثانية من كلا الجنسين، شملت 218 طالباً وطالبة، وطبق مقياس التعاطف، ومقياس السلوك العدواني. وبعد معالجة البيانات، أظهرت النتائج تمتع طلبة الصف الأول المتوسط بالنزعة أو الميل للتعاطف، وتبين أن الإناث أكثر تعاطفاً من الذكور، ومستوى

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Motivated Classroom Evaluation Environment for Learning and its Relationship to Feedback Patterns among Teachers of the Second Cycle of Basic Education in the Sultanate of Oman
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This study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Competitive Study Using UV and Ozone with H2O2 in Treatment of Oily Wastewater
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          In this study, ultraviolet (UV), ozone techniques with hydrogen peroxide oxidant were used to treat the wastewater which is produced from South Baghdad Power Station using lab-scale system. From UV-H2O2 experiments, it was shown that the optimum exposure time was 80 min. At this time, the highest removal percentages of oil, COD, and TOC were 84.69 %, 56.33 % and 50 % respectively. Effect of pH on the contaminants removing was studied in the range of (2-12). The best oil, COD, and TOC removal percentages (69.38 %, 70 % and 52 %) using H2O2/UV were at pH=12. H2O2/ozone experiments exhibited better performance compared to

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of spastic cerebral palsy upon the quality of life of children under the age of 12 years in Erbil City: parents’ reports
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Objectives: This study aims to assess the quality of life of cerebral palsy children less than 12 years old reported by
parents in Erbil city/Iraq.
Methodology: A descriptive study was conducted during 2014, to describe the quality of life of cerebral palsy
children. One hundred mothers have cerebral palsy children were participated in this study. The study took place at
Helena Center for handicapped children in Erbil City. Questionnaire was used to collect data, which consists of two
main parts. The first part is divided into two sections; section one was described the mothers’ demographic
characteristics, while the second section was for identifying the demographical characteristics of cerebral palsy
children. Th

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
EVALUTION OF OCCUPATIONAL HEALTH AND SAFETY SYSTEM ACCORDING TO ISO 45001 : 2018 Applied Research IN BAGHDAD COMPANY FOR SOFT DRINKS
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Represent a topic occupational safety and health management is one of the priorities of the loading organization in the business environment ,and one of the requirement for the success and its impact on the productivity of workers and their performance in an appropriate working environment .The international responses to the problems that accompany the technological and industrial development of the business environment are the issuance of ISO 45001:2018 aimed at providing an appropriate framework for controlling risks , reducing injuries and work accidents and improving work performance ,after realizing the environmental relationship between safe and sound work with competition .The search’s issue is represented with the exist

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Semantic displacement of the crucifixion of Jesus Christ in contemporary painting: عبد الحمزة عبد الأمير الكلابي، حيدر عبد الأمير رشيد الخزعلي
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The search consists of four chapters, which are as follows: -First Chapter,The research shows the problem and the importance and its need, its aim and limits are to identify the terms of it consist. The problem of the research has been identified by answering the following question:How to representthe significant displacement of the Crucifixion of Jesus Christ in contemporary drawing? ,The aim of the research also has been discussed around what it represents: The significant displacement of the Crucifixion of Jesus Christ in contemporary drawingshows. As for the research limits .the portress which are taken from a variety of sources, and the period of time of the year (1945-2008).fearst chapter;The theoretical framework and previous stud

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
آل البيت ( عليهم السلام ) من خلال كتاب درر السمط في خبر السبط لابن الابار البلنسي الاندلسي ( ت658هـ/1260م)
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One of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)

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