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.                      &

Background: The bond strength of root canal sealers to dentin was important for maintaining the integrity of the seal in root canal filling in both static and dynamic situations. In a static situation, it should eliminate any space that allowed the percolation of fluids between the filling and the wall while in a dynamic situation; it was needed to resist dislodgement of the filling during subsequent manipulation. Materials and Methods: Forty mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments. Instrumentation was done with copious irrigation of 5.25% sodium hypochlorite. Roots were randomly divided into four groups according to the type of cleaning and method of root canal irrig

Academic boredom is one of the most emotional problems that arouse an individual's fatigueness and lowers his interest. This is because of the environment's low efficiency and of spending long monotonous time. This state is characterized by having lack of interest, difficulties in concentration, and the desire to leave the class.  It is considered one of the most prominent forms of boredom widespread among students and the most severe and dangerous one that has negative effects and severe psychological and social problems. The current research aims to investigate a randomly selected sample of 335 students from the first and third grades at the directorates of education (Karkh and Rusafa) who suffers from academic boredom. Similarily

Background: Mineral Trioxide Aggregate (MTA) and BiodentineTM cements are new materials with numerous exciting clinical applications. Both have appreciable properties which include good physical properties and the ability to stimulate tissue regeneration as well as good antibacterial effects. The aim of this study was to investigate and compare the antibacterial effects of MTA and BiodentineTM, when they were mixed with different concentrations of aqueous solutions of Black Seed extract, against Enterococcus faecalis. Materials and methods: MTA and BiodentineTMwere prepared according to the manufacturer’s instructions. The method of Mawlood was followed to prepare the Black Seed aqueous solution. Agar diffusion method on Brain Heart

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Antiviral medications may be the best choices for COVID-19 treatment until particular therapeutic treatments become available. Tamiflu (oseltamivir) is a neuraminidase inhibitor licensed for the management and defense against influenza types A and B. Oseltamivir-based medication combinations are currently being used to treat COVID-19 patients who also have the new coronavirus 1 SARS-CoV-2. 1 Oseltamivir administration was related with a less time spent in the hospital, quicker recovery 1 and discharge, and a decreased mortality rate. Docking is a modern computational method for identifying a hit molecule by assessing the binding ability of molecular medicines within the binding target pocket. In this work, we chose 21 ligand compounds that

Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. Angiogenesis thus plays a pivotal role in skeletal development and bone fracture repair. The role of angiogenic and osteogenic factors in the adaptive response and interaction of osteoblasts and endothelial cells during the multi step process of bone development and repair will be highlighted in this study. This study aimed to identify the role of local exogenous vascular endothelial growth factor in bone healing and to analyze the expression of VEGF by immunohistochemistry in created bone defect af

In this study the role of remote sensing and geographic information systems in the planning of some Iraqi cities, including the city of Aziziyah in Kut / Wasit Governorate, was considered. Certain appropriate models (sprawling growth patterns) have been adopted to plan this city, and tables and a future map have been prepared to arrange this city. Land uses for public services will be proposed for adopted case(Aziziyah in Kut / Wasit Governorate). This paper describes a specific application of GIS functionalities for spatial planning analysis, examines the breadth of GIS and attempts to address the analytical part’s limitations in planning studies. The study concluded, through high-resolution visuals, to the possibility of determining th