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.
The aim of this paper is to estimate the concentrations of some heavy metals in Mohammed AL-Qassim Highway in Baghdad city for different distances by using the polynomial interpolation method for functions passing from the data, which is proposed by using the MATLAB software. The sample soil in this paper was taken from the surface layer (0-25 cm depth) at the two sides of the road with four distances (1.5, 10, 25 and 60 m) in each side of the road. Using this method, we can find the concentrations of heavy metals in the soil at any depth and time without using the laboratory, so this method reduces the time, effort and costs of conducting laboratory analyzes.
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A study of taxonomic quality of soil algae was conducted with some environmental variables in three sites of local gardens (Kadhimiya, Adhamiya and Dora) within the governorate of Baghdad for the period from October 2016 to March 2017. The study identified 28 species belonging to 16 species in which the predominance of blue green algae (18 species) Followed by Bacillarophyta algae (7 species) and three types of Chlorophyta. The study showed an increase in species of Oscillatoria. The results showed no significant differences between sites in temperature, pH and relative humidity, while there were clear differences between sites for salinity and nutrient The study showed a difference of irrigation water quality and use of different fertilize
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Out of 150 different specimens, 67 S. aureus isolate were isolated. However, 16sRNA gene was located only in 60 isolates. Moreover, mecA gene was located in 48 isolates; thereby MRSA covered 80% of all S. aureus isolates. Of considerable interest, pvl gene was detected in only six isolates (10%). Hence, the present work emphasizes the notion suggested that pvl is not an indicative of CA-MRSA.
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The lowest layer of the atmosphere is called the atmospheric mixed layer, characterized by small-scale, irregular air motions defined by winds that change in speed and direction. Aerosol radiative effects impact the atmospheric boundary layer (ABL), which holds most aerosols in the lower atmosphere. Aerosol absorption and scattering both lower the quantity of solar energy that reaches the ground, which has an impact on the spectral signature of the land coverings. In this study, 51 locations in downtown Baghdad were chosen for four different types of land cover (water bodies, farms, open areas, and residential areas) for Sentinel 2 satellite imagery, and the time the pictures were taken was 8:00 am ( 22 March, 22 June, 20 September,
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Aspergillus fumigatus considered to be the most important species to cause respiratory infection cases in both humans and animals especially in cats in the last decades. In this study, we focused on the isolation and identification of Aspergillus fumigates by collecting 40 samples in deferent veterinary clinics and stray cats in Baghdad city, during the period (October 2021 to January 2022), all samples were cultured on Sabouraud dextrose agar and malt extract agar. The isolates identified by the laboratory methods, it’s depend on macroscopic and microscopic appearance. The results showed that (40) swaps taken from the pharynx of infected cats, included: Aspergillus fumigatus 16 (40%), Aspergillus spp. 7 (17.5%), Aspergillus niger
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objective : To assess for Psychological Problems. The study was carried out from 1st of December 2004 to 15th
March, 2005.
Mythology : A descriptive comparative study was conducted for elder in the geriatric home and the community;
A questionnaire was constructed to achieve the purposes of the study; it includes two parts dealing with the
elder demographic characteristics and psychological problems.
A purposive (no probability) sampling of (100) elderly include (50) elderly from the Geriatric Home and (50)
elderly from the community.
Data were collected and analyzed through a descriptive statistical approach (frequency, percentage, mean and
mean of scores, Standard deviation, Relative Sufficiency).
Result : the
This study objective is to identify the visual pollution in Karrada district main streets as an example of main streets in Baghdad, the public opinion about each pollutants, solutions to reduce and eliminate the pollution were suggested as well. In order to accomplish this objective different methods were used, 16 pollutants were selected, pictures of each pollutants were taken and a questioner were distributed randomly for 270 people to evaluate the public opinion with statistical methods. Garbage, their disposal and storage areas took the first two places as the highest offensive pollutants. The people showed that they find long lines of vehicles, debris and generators appearance ranked third, fourth and fifth respectively .This resear
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