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.
Radiological assessment for the East Baghdad oilfield-southern part was conducted in the current study. 10 samples (scale, soil, sludge, water, and oil) from the different stages of oil production were collected. 232Th, 226Ra, and 40K in the samples were analyzed with 40% efficiency for Gamma spectrometry. system based on HPGe. The findings indicated that the examined sites exhibit comparatively lower levels of NORM contamination, in contrast to other global oilfields. Nevertheless, certain areas, particularly those within separation stages, demonstrate relatively elevated NORM concentrations exceeding the global average in soil and sludge. The maximum value of 226Ra, 232Th, was found in sludge sample the findings indicated that ove
... Show More
(1)
Introduction: The major drawback of Silver diamine ϔŽuor‹de was the dark discoloration of the treated carious lesion. Aim: This study was conducted to determine the parental acceptability and perceptions to the discoloration and assess whether the degree of their acceptability could be altered with the position of the discoloured teeth, child attitude and the demographic characteristics of parents. Method: The parents who attended the dental clinic received a questionnaire which formulated with short summery about silver diamine ϔŽuor‹de with photographs (before and after treatment) and containing questions about the demographical data, attitude of the child in the dental clinic and the acceptability of SDF discoloration at different
... Show MoreNosocomial infections are one of the most important causes of mortality and morbidity in hospitals. These are major public health problems worldwide, but particularly in developing countries. The purpose of this research was to analyze the frequency of the microorganisms in the specimens taken from the surgical wounds, and to examine antimicrobial susceptibility for some isolates . Wound swabs were examined from June 2010 to January 2011. The isolates were identified by conventional methods, antimicrobial susceptibility testing was performed by Kirby-Bauer disc diffusion method as per NCCLS guidelines.A total of 102 wound swabs were examined 22(21.56%) swabs were sterile and 80(78.43%) were positive for microorganisms. The results showed
... Show More
(3)
Background: Animal bites in humans are an important public health problem. Most of these bites are dog bites. Dog bites in humans are a complex problem embracing public health and animal welfare, both in developed and developing nations. .
Al-kindy Col Med J Vol.8 No.2 2012 P: 151
Objectives: in order to estimate the magnitude of the problem and to understand the epidemiological characteristics of dog bite victims registered in Baghdad city regarding their age, sex, number of registered dog bite victims per month and year along the studied period ( 2006-2010) and also to sniff out any seasonal variation in dog bite attacks .
Methods: A across-sectional study was carried out during January (2011), in the Anti-Rabies clinic of (Pa
(1)
Objectives: To assess the premenstrual syndrome among the working women in Baghdad City.
Methodology: A cross-sectional analytic study, using probability sampling cluster (multi-stage) sampling of
ft°e°*f:£m::?ehL:_ye;roerts:::Ciefdq::d:om|yNfro°v:£°::Cohth°:|o¥dto(3#:th°r3L:Sth2Doa;;WQe::s:j°o[£CateIT:t£T:ufth;::
designed and consisted of (4) parts, including demographic, reproductive, menstrual cycle characteristics, and
premeustmual syndrome symptoms. Content validity and reliability of the questionnaire were detemined by
conducting a pilot study. Descriptive and inferential statistical procedures were used to analyze the data.
Results: The results of the study revealed that the age of women ranged betwee
Background: Animal bites in humans are an important public health problem. Most of these bites are dog bites. Dog bites in humans are a complex problem embracing public health and animal welfare, both in developed and developing nations. .
Al-kindy Col Med J Vol.8 No.2 2012 P: 149
Objectives: in order to estimate the magnitude of the problem and to understand the epidemiological characteristics of dog bite victims registered in Baghdad city regarding their age, sex, number of registered dog bite victims per month and year along the studied period ( 2006-2010) and also to sniff out any seasonal variation in dog bite attacks .
Methods: A across-sectional study was carried out during January (2011), in the Anti-Rabies clinic of (Pa
Objectives: Evaluation of school health surveillance system with Indicate the level of usefulness of this system,
in addition to Describe the system.
Methodology: A probability multistage sample of (54) subjects which is selected the school health units from
the health institutions. Questionnaire has been divided into three main parts consist, form(A) especially for
health directorate, form (B) for health sectors, and form (C) for primary health care centers; each form contains
the basic components, structure, process, outcome, total items of questionnaire was ( 74) items.
Results: The study results indicate that the system is average adequacy, simple, moderately flexible, highly
acceptance, representative, low utili
(25)
(23)
The objective of this study was to assess the nutritional status of childs of nurseries in Baghdad city so that an early detection of malnutrition cases could be carried out. The results revealed that the daily consumption of food calories, protein, fat and carbohydrate were 1180.5 calories, 27.2gm, 38gm and 180gm, respectively, which were less than the RDA values and the percentages of these nutrients supplied by the food intake were 90.8, 83.7, 87.3 and 90.3%, respectively. It was also demonstrated that the highest percentages of stunting, underweight and wasting, which amounted to 32, 22.7 and 1.5%, respectively, were among those childs who obtained inadequate calories, while the percentages of the forementioned malnutrition cases amon
... Show More