the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

In this study, the stress-strength model R = P(Y < X < Z)  is discussed as an important parts of reliability system by assuming that the random variables follow Invers Rayleigh Distribution. Some traditional estimation methods are used    to estimate the parameters  namely; Maximum Likelihood, Moment method, and Uniformly Minimum Variance Unbiased estimator and Shrinkage estimator using three types of shrinkage weight factors. As well as, Monte Carlo simulation are used to compare the estimation methods based on mean squared error criteria.  

Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.

Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment

Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all

Background: The prevention of the enamel demineralization at the periphery of the brackets is a significant challenge to orthodontic professionals. The aim of this clinical study was to compare the Streptococcus mutants count in the plaque surrounding two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Materials and methods: A total of 13 patients (7 male and 6 female) needing fixed orthodontic appliance therapy were participated. A split mouth technique was followed with appliances bonded by two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Saliva was collected before placement of appliances (T0) and again at three weeks (T1) and six weeks (T2) after placement of appliances. Plaque was collected from areas a

The present study attempts to find out the effect of some fish preservatives in the laboratory, such as alcohol and dilute formalin, on some biological characteristics related to the body measurements of those fish preserved in these materials. The fish used in this study were the local Planiliza abu. The processes of expansion and contraction of the bodies of fish preserved in diluted formalin solution at a concentration of 10% and diluted ethyl alcohol solution at a concentration of 70%. As that the standard length of the specimens of this study, which are separately preserved in formalin 10% and alcohol 70%, in a completely isolated are fluctuating in change. Constant shrinkage in head length in both diluted formalin and alcohol.

الاختلاف حول مفهوم (الجماعة) لدى بعض الحركات الاسلامية المعاصرة

    تعد مرحلة الشباب من المرحلة المهمة التي يبدأ خلالها الاستقرار الانفعالي للفرد. ويعكس ماهو ايجابي في اساليب التربية التي تلقاها في مرحلتي الطفولة والمراهقة على سلوكه ومما نلاحظه ان هذه المرحلة فيها الكثير من المشكلات السلوكية لدى الشباب بصورة عامة وطلبة الجامعة بصورة خاصة، فهناك عوامل واسباب عامة اذا اجتمعت كلها او بعضها فقد تؤدي الى مشكلات وظواهر سلبية، ومن هذه العوامل اضطراب الشخصية ، والف

 The interest in Multi social skills and self-concept is extremely  important for many of the scholars of education and psychology has taken a great deal in their writings and their interests as they see that social skills training is to make sure of the same, and that whenever enable the individual from acquiring social skills whenever asserted itself.The research aims know social skills and self-concept and their relationship to the children Riyadh age (4-6 years), and the research sample consisted of(200) boys and girls from kindergarten in the city of Baghdad Bjanbey Rusafa second and Karkh second.And to the objectives of the research realized the researcher has built two measures of social skills a

this research aims to identify the impact of teaching with ana logies in collection of chemistry students grade average.And direction in order to verify to the zero hypothesis has been formulated and validated,The researcher conducted experiment lasted a full semester as experimental design was chosen (exactly)two equal one pilot and another officer.The research community has been  selected one of intentional Middle School of the Education Directorate in B aghdad Karkh second either search sample consisted of (68) students from second grade average (34 ) Students for each group randomly selected research groups was equal to the following variables (lifetime months,parent of first grade chemistry degrees average test informat

The aim of this study was to propose and evaluate an eco-epidemiological model with Allee effect and nonlinear harvesting in predators. It was assumed that there is an SI-type of disease in prey, and only portion of the prey would be attacked by the predator due to the fleeing of the remainder of the prey to a safe area. It was also assumed that the predator consumed the prey according to modified Holling type-II functional response. All possible equilibrium points were determined, and the local and global stabilities were investigated. The possibility of occurrence of local bifurcation was also studied. Numerical simulation was used to further evaluate the global dynamics and the effects of varying parameters on the asymptotic behavior of