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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
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Test wisdom of Postgraduate Students at the University of Samarra and its relation to the Engagement of learning and psychological tension
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The aim of the present research is to identify the test wisdom and the engagement with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and whether students are employee or non-employee. The study also attempts to identify the relationship between the test wisdom and the engagement with learning and psychological tension. The research sample consisted of (75) postgraduate students randomly selected from college of Education. The researcher applied the test–wisdom of (Mellman & Ebel) and the scale of engagement with learning preparation by (Al-zaabi 2013). In addition, the researcher used the list of the psychological stress of (Abu

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم تحقق العدالة الضريبية في ظل طرق واساليب تقدير ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

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Publication Date
Fri Oct 10 2025
Journal Name
Natural And Life Sciences Communications
Influence of Sandblasting on Surface Roughness and Shear Bond Strength of Silicone Soft Liner Applied to 3D Printed Acrylic Denture Bases Material
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Removable dental prostheses remain a reliable treatment for edentulous patients. Conventional fabrication requires multiple steps, whereas computer-aided design and manufacturing (CAD-CAM), particularly 3D printing, offers faster and more cost-effective alternatives. This in vitro study aimed to evaluate the effect of sandblasting on surface roughness and shear bond strength of silicone soft liner bonded to 3D-printed and heat-cured acrylic denture base materials. Eighty specimens were divided into four groups: heat-cured control, 3D-printed control, heat-cured sandblasted, and 3D-printed sandblasted. Surface roughness was measured using a profilometer, while shear bond strength was tested with a universal testing machine. D

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Publication Date
Mon Jun 01 2020
Journal Name
Pjmhs Jun
Non-polio Enterovirus Isolation in children with acute Flaccid Paralysis in Iraq
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Aim This study is an overview of NPEV investigated during AFP surveillance programs for the period 2010–2017 in Iraq. Methods Stool samples from 4296 AFP cases and 2933 healthy contacts among children less than 15 years of age were processed for virus isolation as a part of AFP surveillance for the Global Polio Eradication Program in Iraq at National Polio Laboratory. NPEV detection was performed by virus isolation on cell culture according to WHO recommendations. Results The NPEV isolation rate was 14% of total AFP cases and 14.5% of healthy contacts. The infection rate was higher in males than females with a male/female ratio of 1.5: 1. The highest NPEV infection rate was observed among the children aged 1-2 years and decrease significa

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Publication Date
Thu Jan 01 2026
Journal Name
Nigerian Journal Of Parasitology
Immunoglobulin E responses in Patients with Cutaneous and Visceral Leishmaniasis in Iraq
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Leishmaniasis is caused by certain intracellular Leishmania species and is common in the tropics, where it exhibits a wide range of clinical manifestations. Both cellular and humoral immunological responses play crucial roles in disease progression. This study identified the fundamental role of B lymphocytes during the progression of leishmaniasis in human hosts. A cross-sectional study of patients with cutaneous leishmaniasis (CL) and visceral leishmaniasis (VL) from different parts of Iraq was conducted, and their respective serum IgE levels were measured before any treatment was administered. Sandwich ELISA was used for quantitative measurement of IgE in CL, VL, and control subjects. The results revealed a higher level of IgE con

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
numbers of PFCanti-HBc in patients with chronic Hepatitis
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plaque forming assay was used enumerate the number of plaque forming cells of anti-HBc in eight patintes with chronic hepatitis and eight health

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Global Pharma Technology
Auto-antibodies Profile in Children Infected with Visceral Leishmaniasis
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Visceral leishmaniasis (VL) is a parasitic infection caused by an intracellular growth of Leishmania spp. in macrophage cells. The autoimmune disorder is a condition takes place when the immune system produces antibodies which incorrectly attacked its own body tissues. VL has been involved as an effect or on the autoimmune aspect. This study was conducted to identify the auto antibodies profile in patients infected with VL. The presences of auto antibodies in 21 Iraqi children infected with VL were tested for laboratory autoimmune aspect. The highest percentage of seropositive in Leishmania patients was observed for anti-ds DNA, anti-Mi-2, anti-Ku and anti-PCNA antibodies (90.5%, 90.5%, 90.5% and 61.9%) respectively, while the lowest percen

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Scopus
Publication Date
Sat Apr 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Reproductive Dysfunction in Women with PCOS: A Review Article
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Polycystic ovary syndrome (PCOS) is a significant cause of infertility due to ovulation dysfunction in women of childbearing age. Although the pathogenesis of PCOS is still not clear, many studies have shown that many factors within the ovary promote infection. With this syndrome, the disruption of the natural monthly ovulation process causes an imbalance in the body's hormones, and the high level of insulin in the body and the blood sugar imbalance leads to the occurrence of hyperandrogenism, which is the main factor for the occurrence of pathogens, in addition to genetic factors, if any. This study aims to identify this disease and its most important causes, symptoms, and modern treatments to prevent and get rid of it. Polycystic

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Publication Date
Thu Aug 13 2020
Journal Name
Journal Of Physics: Conference Series
Chaos in Beddington–DeAngelis food chain model with fear
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Abstract<p>In the current paper, the effect of fear in three species Beddington–DeAngelis food chain model is investigated. A three species food chain model incorporating Beddington-DeAngelis functional response is proposed, where the growth rate in the first and second level decreases due to existence of predator in the upper level. The existence, uniqueness and boundedness of the solution of the model are studied. All the possible equilibrium points are determined. The local as well as global stability of the system are investigated. The persistence conditions of the system are established. The local bifurcation analysis of the system is carried out. Finally, numerical simulations are used t</p> ... Show More
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Publication Date
Fri May 08 2020
Journal Name
Electronic Theses And Dissertations
Improving Nitrogen Management in Potatoes with Active Optical Sensors
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Nitrogen (N) fertilizer rate is important for high yield and good quality of potato tubers. In this dissertation, I seek to study the response of different potato cultivars under different N fertilizer rates and how that can impact tuber quality, examine the performance of active optical sensors in improving a potato yield prediction algorithm, and evaluate the ability of active optical sensors (GreenSeeker (GS) and Crop Circle (CC)) to optimize a N recommendation algorithm that can be used by potato growers in Maine. This research was conducted at 11 sites over a period of two years (2018–2019) in Aroostook County, Maine; all sites depended on a rainfed system. Three potato cultivars, Russet Burbank, Superior, and Shepody, were planted u

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