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.                      &

Artificial intelligence has quickly invaded the realms of both creative and information-based writing, raising new questions about human originality, authorship and style. Despite its ability to produce writings that are coherent and stylistically varied, there are still concerns over the uniqueness and cultural neutrality of AI programs such as ChatGPT. This review covers significant recent advancements with artificial intelligence applications in both the literary and non-literary fields. It analyzes 35 recent studies contrasting authorship and creativity, or stylistic considerations and impressions, between human and AI texts. These studies range from poetic and fictional writing through essay, news article and academic publicati

In this work, a single pile is physically modeled and embedded in an upper liquefiable loose sand layer overlying a non-liquefiable dense layer. A laminar soil container is adopted to simulate the coupled static-dynamic loading pile response during earthquake motions: Ali Algharbi, Halabjah, El-Centro, and Kobe earthquakes. During seismic events with combined loading, the rotation along the pile, the lateral and vertical displacements at the pile head as well as the pore pressure ratio in loose sandy soil were assessed. According to the experimental findings, combined loading that ranged from 50 to 100% of axial load would alter the pile reaction by reducing the pile head peak ground acceleration, rotation of the pile, and lateral displacem

Oilwell cementing operations are crucial for drilling and completion, preserving the well's productive life. However, weak and permeable formations pose a high risk of cement slurry loss, leading to failure. Lightweight cement, like foamed cement, is used to avoid these difficulties. This study is focused on creating a range of foamed slurry densities and examining the effect of gas concentration on their rheological properties. The foaming agent and foam stabilizer are tested, and the optimal concentration is determined to be 2% and 0.12%, respectively, by the weight of the cement.

Furthermore, the construction of samples of foam cement with different densities (0.8, 1.0, 1.2, 1.4, and 1.6) g/cc is performed to f

Background: Preparation of platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive method to obtain a natural concentration of autologous growth factors that is widely used to accelerate soft and hard tissue healing, thus, PRF is used in different fields of medicine. The aim of this study was to evaluate the effect of local application PRF on stability of dental implants. Materials and methods: nineteen healthy patients with adequate alveolar bone with two or more adjacent missing teeth and/or bilaterally symmetric to the midline (split-mouth design) missing teeth participated in this study. Each patient received at least two dental implants (Dentium Co., Korea). After surgical preparation of the implant sockets, the PRF was

 The general approach of this research is to assume that the small nonlinearity can be separated from the linear part of the equation of motion. The effect of the dynamic fluid force on the pump structure system is considered vibrates at its natural frequency but the amplitude is determined by the initial conditions. If the motion of the system tends to increase the energy of the pump structure system, the vibration amplitude will increase and the pump structure system is considered to be unstable. A suitable MATLAB program was used to predict the stability conditions of the pump structure vibration. The present research focuses on fluid pump problems, namely, the role played by damping coefficient C, damping factor

Asphaltene is one of the fractions of the crude oil which is soluble in aromatics such as benzene or toluene and insoluble in alkane such as n-heptane, n-pentane or petroleum ether (mixture of alkane compounds).  Asphaltene precipitation is one of the most common problems that sometimes occurs in both oil recovery and refinery processes as a result of changing in pressure, oil composition, or temperature. Therefore the stability of asphaltene in the crude oil must be studied to show the tendency of it for precipitating asphaltene to prevent it (Asphaltene precipitation and deposition problem) and eliminate the burden of high treatment costs.

In the present study, saturate, aromatic, resin and asphaltene (SAR

Digital image manipulation has become increasingly prevalent due to the widespread availability of sophisticated image editing tools. In copy-move forgery, a portion of an image is copied and pasted into another area within the same image. The proposed methodology begins with extracting the image's Local Binary Pattern (LBP) algorithm features. Two main statistical functions, Stander Deviation (STD) and Angler Second Moment (ASM), are computed for each LBP feature, capturing additional statistical information about the local textures. Next, a multi-level LBP feature selection is applied to select the most relevant features. This process involves performing LBP computation at multiple scales or levels, capturing textures at different

In this work, we have developed a model that describes the relationships between top predators (such as tigers, hyenas, and others), crop raiders (such as baboons, warthogs, and deer), and prey (such as deer) in the coffee forests of southwest Ethiopia. Various potential equilibrium points are identified. Additionally, the model's stability in the vicinity of these equilibrium points is examined. An investigation of the model's Hopf bifurcation is conducted concerning several significant parameters. It is found that prey species may be extinct due to a lower growth rate and consumption by top predators in the absence of human interference in the carrying capacity of prey. It is observed that top predators may be extinct due to human interfe