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.                      &

     The current study was designed to investigate the alterations in the ultrastructure of orgenelles and cellular activity of exocrine pancreatic acini of experimentally induced-diabetic rats and to assess the usefulness of herbal combination supplementation in improving the ultrastructure and cellular activity of exocrine pancreas. The number of albino male rats used were 24 which divided into equally 4 groups; group I: control group, group II: alloxan-induced diabetes mellitus (single intraperitoneal dose of alloxan 120 mg/kg for 3 days), group III: herbal combination treatment composed from the extracts of fenugreek seeds (Trigonella foenum-graecum), black cumin (Nigella sativa) seeds, rhizomes

Abstract

Objective(s): To determine the interventional program effectiveness on nurses' practices concerning diet instructions for orthopedic patients treated by internal fixation devices.

Methodology: A quantitative approach using prexperimental design is conducted to determine the effectiveness of an interventional program on nurses’ practices regarding orthopedic patients diet instruction and teaching after internal fixation implemented. The study has started from 1^st of April 2022 and ended on 15^th of December, 2022. The conduction of the study in Misan governorate  / Al-Zaharawy surgical hospital. A non-probability, purpo

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

     Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL^-1) with molar absorptivity of 0.36×10⁴ and 0.77×10⁴ L.mol^-1.cm<

Mixing this strategy with a qualitative research design and an idea known as AI-supported journalism, the paper is going to approach the requirements of how AI technologies may transform journalism content and culture in a way beyond what one anticipates; therefore, enabling more of it to reach an audience. The current research used descriptive research design to investigate the potential applications of the AI tools that mediate civilizational conversation and a structured questionnaire to media professionals. AI-driven journalism can promote peaceful cohabitation and mutual respect and thus act as a bridge between cultures, the research said. The piece even goes on to mention the need for media establishments and civil soc

Reservoir quality assessment is important for detecting hydrocarbon-bearing zones and guiding future enhancement strategies. This study presents a detailed petrophysical evaluation of the Mishrif Formation in the Buzurgan Oilfield, which was selected due to its strategic value through its significant remaining reserves which making it an ideal candidate for advanced evaluation techniques. This study aims for shale content, porosity, permeability, water saturation, net to gross, and lithology determination. Well log and core data were used together to establish accurate property estimations. Permeability prediction through conventional methods, like core permeability-porosity correlations, was highly dispersive due to the heterogenei

In this article the conventional "solid-state reaction" method was used to synthesize perovskite Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ. Four main types of compounds were obtained by physically replacing calcium oxide with cadmium in proportions 0, 0.03, 0.06 and 0.09, the pure Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ phase, and the phases Li_0.4Cd_0.6Ba₂Ca_1.97Cd_0.03Cu₃O_10+δ