The Influence of the Bank Restructuring on the Financial Performance of Commercial Banks in Iraq

This study analyzes how Bank Restructuring in Iraq has impacted the financial performance of banks. Information collected from 2014–2020 is analyzed quantitatively using correlation and multiple regression with a sample size of six banks from the Iraq stock exchange to determine how Bank Restructuring has affected Iraqi bank performance. These findings show that the Capital Ratio (CR) affects bank performance in a negative way that is statistically significant. In contrast, the Bad Debt Ratio (BDR) has the opposite impact on bank performance. The Bank Restructuring (Debt ratio (DR)) also deleteriously affects bank performance. Based on the results, it is evident that both the accounts payable and capital structures need to be restructured. Increasing the amount of owners' capital money while decreasing the amount of payables, lowering the amount of bad debt, and increasing the requirements for credit quality would be beneficial to improving financial performance. Keywords: CR, BDR, DR, Financial Performance. DOI: 10.7176/RJFA/13-14-09 Publication date:August 31st 202

The Influence of Corporate Governance Structure on Bank Performance in Turkey

This study investigates the influence of the corporate governance structure on bank performance in Turkey. The framework of this study has been developed by agency theory .Finding of this study support this theory and decision making. Banking sector has seen strong competition and changes in customer’s expectations over the last few years especially after the world economic slowdown.The importance and increasing attention of the corporate governance in financial institutions tends to be accredited to the socio-political changes that have been arisen. Therefore, evaluating banks’ performance and monitoring their financial positions are important to many parties, such as stockholders, potential investors, creditors, customers, employees, and regulators. The current study focuses on the relationship between stockholders and management, As well as, the research will investigate the banks which are listed in Istanbul stock exchange. Based on a sample of 33 banks listed on Istanbul stock exchange in Turkey over the period 2004 to 2010, this research investigates the influences of corporate governance structure on bank performance in Turkey. Four variables of corporate governance structures which are board size, CEO duality, CEO tenure, and audit committee size, were used in this study. Two measures of bank performance are considered which are returns on assets (ROA) and operating cash flow (OCF). In Turkish banks, the result showed that the corporate governance board size has a positive and significant influence on return on asset. Meanwhile, corporate governance CEO duality, CEO tuner, and size of audit committee had a negative influence with return on asset. In addition, corporate governance board size and CEO tuner had a negative influence on the operating cash flow. Meanwhile, corporate governance (CEO duality and audit committee size) had a positive influence on the operating cash flow. The results of the study are expected to contribute to literatures on bank performance to which knowledge was added, and to the practices of the banks management to make better decision to enhance the bank performance by incorporating the effects of corporate performance structure

Evaluation of Hotel Performance Based on Financial Management, Marketing and Operations and Management Practices Issues: Case Study on Erbil International Hotel

This Erbil International Hotel plays on important in Iraq tourism industry. It offers many facilities and services for travelers and tourists from domestic and international market. Erbil International Hotel has ten storey and attractive building located in the heart of the city of Erbil (the capital city of Kurdistan Region). It is a private ownership hotel. The main revenues of Erbil International are room, food and beverage.  Its main investment had in property, workforces, and equipment’s. From the financial performance of Erbil International Hotel from 2005 to 2010, it indicates that total revenue of the Hotel was not enough to compensate the rising cost. Besides, the hotel has high fixed cost in the salaries and wages, cost of utilities and depreciations are the major items that have affected on costs and low profit margin. For five consecutive years from 2006 to 2010, the hotel has suffered a loss. This was due to the shortage of liquidity and low profit margin. The management failed to operate and managed the hotel efficiently based on the financial management, marketing issue and operations and management practices issues. Thus, this consultation project intends to provide Erbil International hotel with plans and strategies after carefully examine and analyze their financial performance problems by using financial ratio analysis, 4P’s analysis, SWOT analysis, internal and external factors analysis summary, and TOWS matrix. Keywords: Hotel performance, financial management, marketing issue and operations and management practices issue

Comparative Study of Topical 1% Terbinafine Cream Versus 1% Clotrimazole Cream in The Treatment of Tineapedis

Background:Tinea pedis (athletic foot) is the most common dermatophytic fungal infection of the body. It may last for a short or long time and may recur after treatment. Objective: To assessed and compared the effectiveness and safety of 1% terbinafine cream and 1% clotrimazole cream for the treatment of tinea pedis. Patients and Methods: Randomized control trial was done in the outpatient clinic of dermatology department in Rizgary Teaching Hospital in Erbil. From March, 2019 to January, 2020. Sixty patients with tinea pedis diag-nosed clinically were included in this study. Thirty patients applied 1% terbinafine cream topically twice daily for one week and thirty patients applied 1% clotrimazole cream topically twice daily for four weeks. Scraping for fungi was performed before and after therapy. Efficacy was assessed by clini-cal cure and mycological cure. Clinical and mycological cure measured at weeks one, four and six. Results: Mycological cure rates were 86.7% for terbinafine and 80% for clotrimazole at 4 weeks, 86.7% for terbinafine and 90% for clotrimazole at 6 weeks. At 4 weeks, terbinafine had an 83.3 percent clinical treatment rate and clotrimazole had a 76.67 percent clinical treatment rate; at 6 weeks, terbinafine had an 83.3 percent clinical treatment rate and clotrimazole had an 83.3 percent clinical treatment rate. Conclusion: The study showed that one week terbinafine two times a day is as effective as four weeks clotrimazole two times a day as well as in terms of mycological treatments and efficient therapies

The global burden of cancer attributable to risk factors, 2010-19 : a systematic analysis for the Global Burden of Disease Study 2019

Background Understanding the magnitude of cancer burden attributable to potentially modifiable risk factors is crucial for development of effective prevention and mitigation strategies. We analysed results from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2019 to inform cancer control planning efforts globally. Methods The GBD 2019 comparative risk assessment framework was used to estimate cancer burden attributable to behavioural, environmental and occupational, and metabolic risk factors. A total of 82 risk-outcome pairs were included on the basis of the World Cancer Research Fund criteria. Estimated cancer deaths and disability-adjusted life-years (DALYs) in 2019 and change in these measures between 2010 and 2019 are presented. Findings Globally, in 2019, the risk factors included in this analysis accounted for 4.45 million (95% uncertainty interval 4.01-4.94) deaths and 105 million (95.0-116) DALYs for both sexes combined, representing 44.4% (41.3-48.4) of all cancer deaths and 42.0% (39.1-45.6) of all DALYs. There were 2.88 million (2.60-3.18) risk-attributable cancer deaths in males (50.6% [47.8-54.1] of all male cancer deaths) and 1.58 million (1.36-1.84) risk-attributable cancer deaths in females (36.3% [32.5-41.3] of all female cancer deaths). The leading risk factors at the most detailed level globally for risk-attributable cancer deaths and DALYs in 2019 for both sexes combined were smoking, followed by alcohol use and high BMI. Risk-attributable cancer burden varied by world region and Socio-demographic Index (SDI), with smoking, unsafe sex, and alcohol use being the three leading risk factors for risk-attributable cancer DALYs in low SDI locations in 2019, whereas DALYs in high SDI locations mirrored the top three global risk factor rankings. From 2010 to 2019, global risk-attributable cancer deaths increased by 20.4% (12.6-28.4) and DALYs by 16.8% (8.8-25.0), with the greatest percentage increase in metabolic risks (34.7% [27.9-42.8] and 33.3% [25.8-42.0]). Interpretation The leading risk factors contributing to global cancer burden in 2019 were behavioural, whereas metabolic risk factors saw the largest increases between 2010 and 2019. Reducing exposure to these modifiable risk factors would decrease cancer mortality and DALY rates worldwide, and policies should be tailored appropriately to local cancer risk factor burden. Copyright (C) 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 license.Peer reviewe

Lung Cancer Incidence in Erzurum City

Objective: Known as an uncommon disease at the beginning of the 20th century, lung cancer has been the most frequent cause of cancer-related deaths in males since the 1950s and in females in the last two decades. The aim of this study was to determine the lung cancer incidence in Erzurum; its clinical properties, cancer subtypes, and application phases; the relationships of tumors with parameters of cigarette smoking and nutrition; radiological properties of the tumors; and the methods of diagnosis. Materials and Methods: This study analyzed data from a prospective database. The study included the patients who applied in 2005 to the Chest Disease, Chest Surgery, Medical Oncology or Radiation Oncology section of Research Hospital, Faculty of Medicine, Ataturk University; the Erzurum Nihat Kitapçı Chest Diseases Hospital; or the Palandöken State Hospital and were diagnosed with lung cancer. A standard questionnaire was used to obtain information about the patients. The figures of the 2005 census issued by the State Institute of Statistics were used for incidence calculations.Results: During the study period, 255 patients with a lung cancer diagnosis were accepted, 220 of whom were male (86.3%) and 35 were female (13.7%). The mean age of the patients was 63±1 years. The lung cancer incidence in Erzurum according to the data given by the hospitals that can diagnose lung cancer was determined to be 14.4/100.000. Lung cancer frequency increased with age, it was observed in males six times more frequently than females, and histopathologically non–small cell lung cancer and advanced phase lung cancer were more frequent. Conclusion: The lung cancer incidence for Erzurum was not different from that reported in other studies carried out both in the region and the whole country, and the lung cancer diagnosis was related to advanced age, male sexuality, active smoking and low socioeconomic state

Comparison of Ultrasound-Guided Erector Spinae Plane Block and Subcostal Transversus Abdominis Plane Block for Postoperative Analgesia after Laparoscopic Cholecystectomy: A Randomized, Controlled Trial

Purpose Laparoscopic cholecystectomy causes moderate to severe pain despite its minimally invasive nature. This study was performed to compare the efficacy of the bilateral erector spinae plane block (ESPB) and the subcostal transversus abdominis plane block (STAPB) under ultrasound guidance. Methods 64 patients were included in this prospective, randomized study. The patients were allocated into two groups as those receiving ESPB (n = 32) and those receiving STAPB (n = 32). Pain scores at rest and during movement, fentanyl requirement, postoperative walking time, and duration of hospital stay were compared. The complications which related to block were also recorded. Results In the ESPB group, the Numeric Rating Scale (NRS) scores at rest were lower at hour 0 [at the time of post-anesthetic care unit (PACU) admission] and postoperative hours 2, 4, 6, and 12 (p < 0.05). In the same group, the NRS scores at movement were lower at hours 0, 2, 4, 6, 12, and 24 (p < 0.05). In the ESPB group, the time to first analgesic need was longer (p < 0.05), intraoperative and postoperative Fentanyl requirement (p < 0.0001 for both) and PACU rescue analgesic requirement were lower (p < 0.05), the lengths of PACU and hospital stay were shorter (p < 0.0001), and unassisted walking time was shorter (p < 0.0001). There were no complications related to the block in either group. Conclusion Bilateral ultrasound-guided ESPB provides superior analgesia after laparoscopic cholecystectomy surgery compared to STAPB and further reduces unaided walking time and hospital stay

Recurrent Postpartum Eosinophilic Pneumonia Presenting as Acute Respiratory Distress Syndrome

Eosinophilic pneumonia (EP) is a rare disease of the lung. We aimed to present atypical course of two EP cases. They were admitted to our hospital because of acute respiratory distress syndrome (ARDS) in postpartum period. Eosinophilia was detected in bronchoscopic broncho-alveolar lavage and laboratory examination. In these cases, no spesific cause for eosinophilic pneumonia was determined and steroid treatment was started. After the treatment, the patients were in full recovery which were confirmed by clinical and radiological investigations, readmitted to our clinic with relapses of ARDS. The patients have received regular treatment for 1 year. Our cases were neither fitting the classic definitions of acute eosinophilic pneumonia nor chronic eosinophilic pneumonia. Therefore, we wanted to contribute additional data in the literature by sharing these interesting cases