Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen
... Show MoreThe influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social-cultural values, and the four accounting values were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research
... Show MoreThe aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research, as well as the extent of the influence of the inspirational variable as an independent variable in the organizational health variable as a variable in its three physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the performance of e
... Show MoreInterested in many scholars and reseachers the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev
... Show MoreDifferent solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C, 4/1
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Viscosity is one of the most important governing parameters of the fluid flow, either in the porous media or in pipelines. So it is important to use an accurate method to calculate the oil viscosity at various operating conditions. In the literature, several empirical correlations have been proposed for predicting crude oil viscosity. However, these correlations are limited to predict the oil viscosity at specified conditions. In the present work, an extensive experimental data of oil viscosities collected from different samples of Iraqi oil reservoirs was applied to develop a new correlation to calculate the oil viscosity at various operating conditions either for dead, satura
... Show MoreAsphaltene 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
... Show MoreThe establishment of a high quality service in oral health care achieved by a member of dental professional is an important feature of any system of peer review in dentistry. This protocol attempts to discuss two crucial elements (I) suitability and feasibility of treatment modality and (II) quality of treatment performed to Iraqi patients. The Iraq endodontic society is designing a standardized protocol for endodontic treatment following the quality guidelines of European society of Endodontology (2006) to meet the highest standard of care generally given by competent practitioners. The Iraqi endodontic society has the expertise and professional responsibility clinically relevant to empower the dental profession through creating significan
... Show MoreThis research aims to analyze and simulate biochemical real test data for uncovering the relationships among the tests, and how each of them impacts others. The data were acquired from Iraqi private biochemical laboratory. However, these data have many dimensions with a high rate of null values, and big patient numbers. Then, several experiments have been applied on these data beginning with unsupervised techniques such as hierarchical clustering, and k-means, but the results were not clear. Then the preprocessing step performed, to make the dataset analyzable by supervised techniques such as Linear Discriminant Analysis (LDA), Classification And Regression Tree (CART), Logistic Regression (LR), K-Nearest Neighbor (K-NN), Naïve Bays (NB
... Show MoreThe plant Abrus precatorius, which belong to Leguminosae (Fabaceae) family and known as Crab’s eyes, Rosary pea with characteristic red and black seeds. It was used in folk medicine in India, China and East Asian countries for treatment of various diseases.
The plant was extracted by '' general method of extraction'' (Harborne, 1973) using 80% aqueous ethanol as a solvent of extraction by soxhlet apparatus. Preliminary qualitative phytochemical screening were performed on the crude ethanolic extract and revealed the presence of alkaloids, flavonoids ,terpenoids and phytosterols in Iraqi Abrus pr
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