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.
Statistical studies are reported in this article for an active galactic nuclei sample of different type of active galaxies Seyferts 1, Seyferts 2, and Quasars. These sources have been selected from a Catalogue for bright X-ray galaxies. The name of this index is ROSAT Bright Source Catalogue (RBSC) and the NRAO VLA Sky Survey (NVSS). In this research, multi-wavelength observational bands Radio at 1.4 GHz, Optical at 4400 A0, and X-ray at energy 0.1-2.4 KeV have been adopted in this study. The behavior of flux density ratios has been studied , with respect to the absolute magnitude . Furthermore, the Seyfert1 and Seyfert 2 objects are combined in one group and the QSOs are collectest in another group. Also, it has been fo
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That the child in the early years of his life learns a lot of experiences that help him
grow properly, and if the availability of the child family atmosphere full of love and affection
and trust he was able to grow healthy growth and is in accordance with itself and with the
community in which they live, and stop method of the child in the expression of fear on the
nature of situation and on the theme of fear and the reaction of those around the child as well
as the vague positions that can not a child from its interpretation raises his fear, and its lead in
life are the kindergarten of the growing concerns him, causing his social concern, therefore,
targeted current research to identify patterns of parental care(mot
Utilizing the Turbo C programming language, the atmospheric earth model is created from sea level to 86 km. This model has been used to determine atmospheric Earth parameters in this study. Analytical derivations of these parameters are made using the balancing forces theory and the hydrostatic equation. The effects of altitude on density, pressure, temperature, gravitational acceleration, sound speed, scale height, and molecular weight are examined. The mass of the atmosphere is equal to about 50% between sea level and 5.5 km. g is equal to 9.65 m/s2 at 50 km altitude, which is 9% lower than 9.8 m/s2 at sea level. However, at 86 km altitude, g is close to 9.51 m/s2, which is close to 15% smaller than 9.8 m/s2. These resu
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Statistical studies are reported in this article for an active galactic nuclei sample of different type of active galaxies Seyferts 1, Seyferts 2, and Quasars. These sources have been selected from a Catalogue for bright X-ray galaxies. The name of this index is ROSAT Bright Source Catalogue (RBSC) and the NRAO VLA Sky Survey (NVSS). In this research, multi-wavelength observational bands Radio at 1.4 GHz, Optical at 4400 A0, and X-ray at energy 0.1-2.4 KeV have been adopted in this study. The behavior of flux density ratios has been studied , with respect to the absolute magnitude . Furthermore, the Seyfert1 and Seyfert 2 objects are combined in one group and the QSOs are collectest in another group. Also, it has been found that t
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The brief description to the theory of propagation of electromagnetic waves in plasma was done. The cutoff and resonance regions have been showed. The principles of plasma heating at electron cyclotron resonance (ECRH) method have been mentioned. The numerical simulation to three different station: Tosca station in United Kingdom, ISX-B station in USA and T-10 station in Russia had been done. The optical depth and the friction of energy absorbed A have been calculated. The simulation results indicate that both and A are increase with size of the tokamak and it is possible to obtain full absorption in large tokamak.
Background: For patients with coronavirus disease(COVID-19), continuous positive airway pressure (CPAP) has been considered as a useful treatment. The goal of CPAP therapy is to enhance oxygenation, relieve breathing muscle strain, and maybe avoid intubation. If applied in a medical ward with a multidisciplinary approach, CPAP has the potential to reduce the burden on intensive care units. Methods: Cross-sectional design was conducted in the ALSHEFAA center for crises in Baghdad. Questionnaire filled by 80 nurses who work in Respiratory Isolation Unit who had chosen by non-probability (purposive) selection collected the data. Then the researcher used an observational checklist to evaluate nurses’ practice. The data was analyzed us
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The main objective of the present work is to find a method increases the efficiency of the airfoil that is used for blade in wind turbine, wing in aircraft, propeller and helicopter (like NACA 4412). By overcoming the separation of flow at high angle of attacks, a slotted airfoil had been used and solved numerically through connecting the pressure side in the bottom surface with the suction side in the top surface of the airfoil to energize the separated flow. Slot exit, width and slope were considered as a parameters of slot configuration to determine the effective design of consideration. Reynolds number was taken as [1.6 x106 ] and the angle of attacks were ranged from (0o - 20o ). The numerical solution with Ansys Fluent commercial prog
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