The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

In practical engineering problems, uncertainty exists not only in external excitations but also in structural parameters. This study investigates the influence of structural geometry, elastic modulus, mass density, and section dimension uncertainty on the stochastic earthquake response of portal frames subjected to random ground motions. The North-South component of the El Centro earthquake in 1940 in California is selected as the ground excitation. Using the power spectral density function, the two-dimensional finite element model of the portal frame’s base motion is modified to account for random ground motions. A probabilistic study of the portal frame structure using stochastic finite elements utilizing Monte Carlo simulation

This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using Box-Jenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2).

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using BoxJenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2)

This  research  involves  studying  the  influence  of  increasing  the

number of Gaussian points and the style of their distribution, on a circular exit pupil, on the numerical calculations accuracy of the point spread function for an ideal optical system and another system having focus error of (0.25 A. and 0.5 A. )

It was shown that the accuracy of the results depends on the type of

distributing points on the exit pupil. Also, the accuracy increases with the increase of the number of points (N) and the increase of aberrations which requires on increas (N).

The buildup factor of cylindrical samples (shields) for Brass, Copper & lead (Brass, Cu, Pb (was studied, where buildup factor were calculated with thickness between (0-12) m.f.p. for Co60 and Cs137sources with activities (30) & (41) MBq respectively , using scintillation detector NaI(T?) with (3"×3")volume .The results shows increases of buildup factor for low atomic number(Z) samples where the energy of radiation source was constant, also shows increases of buildup factor with decreases the energy of radiation source. An empirical equation was obtained using Matlab7 program this equation have agreements with most obtained data for 96%.

Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the M