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.                      &

      This paper introduces method of image enhancement using the combination of both wavelet and Multiwavelet transformation. New technique is proposed for image enhancement using one smoothing filter.

    A critically- Sampled Scheme of preprocessing method is used for computing the Multiwavelet.It is the 2^nd norm approximation used to speed the procedures needed for such computation.

  An improvement was achieved with the proposed method in comparison with the conventional method. 

The performance of this technique has been done by computer using Visual Baisec.6 package.

An experiment was carried out in a field in Husayniyah sub-district of the Holy Karbala Governorate. The research included studying the impact of the plowing depth and soil moisture on some technical indicators when using the disc plow. The 80 hp New Holland tractor was used in this experiment. Two factors were studied, the first factor is the soil moisture (12- 9%), (16-13%) and (20-17%) and the second factor was the depth of tillage (10-13) cm, (15-18) cm and (20-23) cm, which represented the secondary blocks. Bulk density, percentage of slippage and drawing force were studied. The field trials was conducted according to Split blocks in a randomized complete block design in three replicate. Consequences showed (according to the conditions

Expansive soils are recognized by their swelling potential upon wetting due to the existence of some clay minerals such as  montmorillonite. An effective solution was found to avoid the danger of such soils by using piles. A single pile embedded in an elasto-plastic expansive soil has been analyzed by using one of the available software which is ABAQUS to investigate the effect of applied loads on pile’s top and investigate the effect of swelling soils on load carrying capacity of the pile. The result shows that as the pile is axially loaded at its top, the axial force along the pile gradually changes from (tension) to (compression) and the pile tends to move downward. The applied load needed to initiate pile’s settlement depend

The necessities of steganography methods for hiding secret message into images have been ascend. Thereby, this study is to generate a practical steganography procedure to hide text into image. This operation allows the user to provide the system with both text and cover image, and to find a resulting image that comprises the hidden text inside. The suggested technique is to hide a text inside the header formats of a digital image. Least Significant Bit (LSB) method to hide the message or text, in order to keep the features and characteristics of the original image are used. A new method is applied via using the whole image (header formats) to hide the image. From the experimental results, suggested technique that gives a higher embe

An investigation was conducted for the improvement of viscosity index of light lubricating oil fraction (40 stock)
obtained from vacuum distillation unit of lube oil plant of Daura Refinery, using solvent extraction process.
In this study furfural solvent was used to extract the undesirable materials which reduce the viscosity index of raw
lubricating oil fraction.
The studied effecting variables of extraction were extraction temperature range from 70 to 110°C, and solvent to oil
ratio range from 1:1 to 4:1 (wt/wt).
The n-d-M method was used for calculation of carbon distribution and structural group analysis of the raffinate
produced from furfural extraction.
Also the three component phase diagram for a mixed-ba

    The research aims to study the extent of the influence of the dimensions of sensory marketing on the perceptual mental image of customers, knowing the type of relationships that link the dimensions of sensory marketing with each other, no one from the researcher mentioned (as far as the researcher knows) the link between sensory marketing and mental image, from this point of view the main goal is determined, the effect of sensory marketing on the mental image taken from customers, as the research was conducted on a number of first-class restaurants represented (Chef City, Chili House, Mado, Fried Chicken Saj Alreef) and the research community was represented by the customers of the aforementioned restaurants, a

A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter (  2, 2.5, 3 and 3.5) respectively.  The conversion of heavy vacuum gas