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 with international standards, including (the lack of a specialized electronic system, and the lack of Availability of a detailed database for each bank credit and recommendations, the most important of which is to work on applying international auditing standards in line with International Accounting Standard No. (9) For identifying and measuring the expected bank credit risks with a view to hedging them.
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The objective of this work was to analyze the involvement of AhR in bone metabolism using a rat model of experimental osteoporosis and to analyze the mechanisms behind its activity. Rats were assigned randomly to the subsequent groups; Control, received no treatment; ovariectomized (OVX) rats; Sham; Sham+RES received resveratrol; OVX+RES and OVX+CH received AhR’s antagonist, CH223191 (CH); and finally OVX+CHR group received both AhR antagonist along with resveratrol. Resveratrol and AhR antagonist treatment started 7 days after surgery and continued to 45 days. The serum of osteocalcin (OC) and Ca+2 was measured by ELISA and spectrophotometer, respectively. X-ray was used to estimate bone density of rats. In molecular levels,
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The current research studies the digital techniques in order to identify the treatments with graphic techniques for the theatrical scene, which includes a number of programs and treatment tools with digital technique to identify the visual and aesthetic dimensions and outputs achieved in the design of the theatrical scene in addition to the options, that they provide in the design of a system of hypotheses for the theatrical world, In order to be an experimental mediator in achieving the creative hypothesis, which limited the research with a pivotal objective which is: identifying the digital techniques employed in the graphic digital design for the scene in the theatrical show. The research lies in its objective limits stated in the met
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Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and
... Show MoreAtrial fibrillation is associates with elevated risk of stroke. The simplest stroke risk assessment schemes are CHADS2 and CHA2DS2-VASc score. Aspirin and oral anticoagulants are recommended for stroke prevention in such patients.
The aim of this study was to assess status of CHADS2 and CHA2DS2-VASc scores in Iraqi atrial fibrillation patients and to report current status of stroke prevention in these patients with either warfarin or aspirin in relation to these scores.
This prospective cross-sectional study was carried out at Tikrit, Samarra, Sharqat, Baquba, and AL-Numaan hospitals from July 2017 to October 2017. CHADS2
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Reconstruction of female identity is one of the important issues in modern times. The majority of the females who descent from the countries of the third world confront lots of problems because of their race and gender. Black females or colored skin females because of the oppression of the white society upon them, try hard to cope with society in order to get some relief and feel that they are part of this cruel white society. One of the solutions for these black females is to reconstruct their identity by mimicry to the English beauty standards. Zadie Smith is a postcolonial author. She deals with third- world women and how they are treated in a minority and in a racist way. She strives to empower the subaltern black females who ha
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يظل التغير المناخى التحدى الأكثر أهمية للإنسانية فى الأيام المقبلة ، والأكثر صعوبة في معالجة تداعياته ليس فقط بسبب جوهره البعيد عن الإرادة الإنسانية، كونه معبرا عن غضب الطبيعة، وإنما بسبب القصور الذي لا يزال يهيمن على السياسات الدولية، خاصة الدول الكبرى فى صراعاتها المستمرة، وكذلك على سلوكيات الأفراد التي تعكس غياب ثقافة التعامل مع البيئة ومكوناتها على النحو الأمن ، وسيظل رهناً بوعي الدول بمسؤلياتها ووعي
... Show MoreThe subject of youth care of important issues in view of what constitutes the importance
to the development of societies in general and as much as enjoy young people in any society
are good psychological health and agree psychosocial be healthy to be effective to invest their
energies and their potential for the progress of that society and development of the social
aspects and economic. The universities of the most important educational institutions that
provide care for young people, they are as well as providing information and expertise
necessary to prepare young people for life and the development of mental abilities, they are
different activities that will satisfy their needs physical, psychological, social and
This article explores the process of VGI collection by assessing the relative usability and accuracy of a range of different methods (Smartphone GPS, Tablet, and analogue maps) for data collection amongst different demographic and educational groups, and in different geographical contexts. Assessments are made of positional accuracy, completeness, and data collectors’ experiences with reference to the official cadastral data and the administration system in a case-study region of Iraq. Ownership data was validated by crowd agreement. The result shows that successful VGI projects have access to varying data collection methods.
ABSTRACT: In dental practice there are many wrong habits that should be recognized and treated. One of them is the irrational antibiotic (AB) administration by patient. This indeed created an important issue in dental clinics first of all drug resistance and super infection. This was analyzed in our study and then the causes were identified and a plan suggested in recommendation hope that it will minimize the outcomes. Results: all those patients were finally subjected to be clinically diagnosed and treated this lead to only one fact, these antibiotics are not effective in one way or another since they are not prescribed by dentist