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Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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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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Publication Date
Thu Dec 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
E'XCESS VOLUMES OF HEAVY OIL- STOCKS MIXTURES+ (KEROSENE OR XYLENE) AT 3O3 K
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Binary mixtures of three heavy oil-stocks had been subjected to density measurments. The data had been aquired on the volumetric behaviour of these systems. The heavy oil-stocks used were of good varity, namely 40 stock , 60 stock, and 150 stock, 40 stock is the lightest one with the API gravity 33.7 while 60 stock is middle type and 150 stock is heavy one, with API gravity 27.7 and 23.8 respectively. Stocks with Kerosene or Xylene for non-ideal mixtures for which excess volume can be positive or  negative. Mixture of heavy-oil stocks with paraffinic spike (Kerosene) show negative excess volume. While, aromatic rings results a lower positive excess volume, as shown in Xylene when blending with 40 stock and 60 stock but a negati

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering Science And Technology
Air entrained vortex occurrence at sump for inclined multiple intake pipes using cfd
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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Women's knowledge about Family Planning Methods at Omer Sawi Teaching Hospital
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Objectives:This study aimed to identify women perception and experience regarding family planning(FP) methods

 Methodology:Descriptive cross-sectional hospital based study,was conducted at Omer Sawi teaching hospital,from august to September 2019.Sample of 320 women, were selected randomly after their agreement.Data were collected through interview questionnaire and analyzed using a statistical package for social sciences (SPSS)and descriptive and inferential statistical methods were used.With accepted P.< 0.05.for the correlation significant. 

Results:Age group between 21-25 years represent (53.1%),most common education levels were secondary school 56%.Majority of women had 2-5 children.Half of the wo

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Spectroscopic study of dielectric barrier discharge argon plasma at different gas flow rates
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Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of The College Of Basic Education
Some Thermodynmic Properties of binary Mixtures of Alcohol isomers and Sulfolane at 298.15K
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The refractive indices, nD densities 𝜌, and viscosities  of binary mixtures of sulfolane + n -butanol + sec- butanol + iso- butanol + tert – butanol + n-propanol and iso- propanol were measured at 298.15K. Form experimental data, excess molar volum VE , excess molar refractivity ∆nD, excess molar viscosity  E and excess molar Gibbs free energy of activation of viscous flow G *E were calculated. From n-propanol – sulfolane and iso- propanol sulfolane mixtures showed negative ∆nD, n-butanol – sulfolane, sec-butanal – sulfolane, iso-butanol – sulfolane and tert- butanol sulfolane , nD was positive over the whole mole fraction rang , while VE ,  E and G *E show a negative deviation. The

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Computation of Critical Submergence Depth to Avoid Surface Vortices at Vertical Pumps Intakes
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The pumping station became widely used in many fields. Free surface vortices at intakes of pumps are not favorable. It may cause noise, excessive vibration, damage to the pumping structure, reduction in efficiency and flow for hydro-turbines, etc. One of the important problems encountered during the pump intake design is the depth of submergence and other design parameters to avoid strong free-surface vortices formation. This study aims to compute the critical submergence depth with some geometrical and hydraulic limitations by using Computational Fluid Dynamic (CFD) package. The mathematical model was validated with a laboratory model that had been conducted. The model of three intake pipes was investigated under five d

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Publication Date
Thu Jan 01 2026
Journal Name
Ieee Transactions On Cognitive And Developmental Systems
M2RU: Memristive Minion Recurrent Unit for On-Chip Continual Learning at the Edge
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Continual learning on edge platforms remains challenging because recurrent networks depend on energy-intensive training procedures and frequent data movement that are impractical for embedded deployments. This work introduces M2RU, a mixed-signal architecture that implements the minion recurrent unit for efficient temporal processing with on-chip continual learning. The architecture integrates weighted-bit streaming, which enables multi-bit digital inputs to be processed in crossbars without high-resolution conversion, and an experience replay mechanism that stabilizes learning under domain shifts. M2RU achieves ∼13 GOPS at 16.76 mW, corresponding to 776 GOPS per watt, and maintains accuracy within 5 percent of software baselines on seque

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Publication Date
Tue Jan 08 2013
Journal Name
Arabian Journal Of Geosciences
Petroleum geochemistry of oil samples from shallow boreholes at Sakran site, western Iraq
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Simulation and assessment of water supply network for specified districts at Najaf Governorate
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Abstract<p>This study aims to simulate and assess the hydraulic characteristics and residual chlorine in the water supply network of a selected area in Al-Najaf City using WaterGEMS software. Field and laboratory work were conducted to measure the pressure heads and velocities, and water was sampled from different sites in the network and then tested to estimate chlorine residual. Records and field measurements were utilized to validate WaterGEMS software. Good agreement was obtained between the observed and predicted values of pressure with RMSE range between 0.09–0.17 and 0.08–0.09 for chlorine residual. The results of the analysis of water distribution systems (WDS) during maximum demand </p> ... Show More
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Publication Date
Tue Nov 07 2017
Journal Name
Spe Symposium: Production Enhancement And Cost Optimisation
Wettability Alteration of Carbonate Rocks via Nanoparticle-Anionic Surfactant Flooding at Reservoirs Conditions
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Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet

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