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 process of evaluating data (age and the gender structure) is one of the important factors that help any country to draw plans and programs for the future. Discussed the errors in population data for the census of Iraqi population of 1997. targeted correct and revised to serve the purposes of planning. which will be smoothing the population databy using nonparametric regression estimator (Nadaraya-Watson estimator) This estimator depends on bandwidth (h) which can be calculate it by two ways of using Bayesian method, the first when observations distribution is Lognormal Kernel and the second is when observations distribution is Normal Kernel

     Investigation of geotechnical vulnerability (liquefaction) and Zonation of the southern region of the Caspian Sea is my most important aim in terms of destructive earthquakes hazard potential. Past geologic events on the south coast of Caspian Sea indicates that destructive earthquakes lead to the death of numbers in this area. Remained evidence of seismic events happening indicates extensive landslides, liquefaction and soil subsidence in the residential and even natural area. Therefore, in this study determination of geotechnical vulnerability (liquefaction) intensity in southern coast of Caspian Sea against natural forces resulting from earthquakes and coastal construction via geographical information system e

   Undoped and Al-doped CdO thin films have been prepared by vacuum thermal evaporation  on  glass  substrate  at  room  temperature  for  various  Al  doping ratios (0.5, 1 and 2)wt.% . The films are characterized by XRD and AFM surface morphology properties. XRD analysis showed that CdO:Al films are highly polycrystalline and exhibit cubic crystal structure of lattice constant averaged to 0.4696 nm with (111) preferred orientation. However, intensity of all peaks rapidly decreases which indicates that the crystallinity decreases with the increase of Al dopant. The grain size decreases with Al content (from 60.81 to 48.03 nm). SEM and AFM were applied to study the morphology an

The DC electrical conductivity properties of Ge60Se40-xTex alloy with x = 0, 5, 10, 15 and 20). The samples were formed in the form of discs with the thickness of 0.25–0.30 cm and the diameter of 1.5 cm. Samples were pressed under a pressure of 6 tons per cm2 , using a ton hydraulic press. They were prepared after being pressed using a ton hydraulic press using a hydraulic press. Melting point technology use to preper the samples. Continuous electrical conductivity properties were recorded from room temperature to 475 K. Experimental data indicates that glass containing 15% Te has the highest electrical conductivity allowing maximum current through the sample compared to Lu with other samples. Therefore, it is found that the DC co

The   mechanical    properties   of   fiber-reinforced-polymer   (FRP)

composites are dependent on the type amount, and orientation of fiber that is selected for a particular service. There are many commercially available reinforcement forms to meet the design requirements of the user. The ability of failure in the fiber architecture allows for optimized performance of a product that saves both weight and cost ( 12).

A modem technology is adopted to produce fibers (glass, kevelar,

and carbon) reinforced composite by using unsaturated polyester, where different volume fraction  of these fibers are used  (0, 0.2, 0.4, 0.6, 0.8,  I)

reinfor

Calculations of sputtering yield for Lithium,Sodium and Krypton bombarded by the same own ions are achieved by using TRIM program.The relation of angular dependent of sputtering yield for each ion/target is studied. Also, the dependence of the sputtering yield of target on the energy of the same ion is discussed and plotted graphically. Many researchers applied polynomials function to fit the sputtering data from experimental and simulation programs, however, we suggest to use Ior function for fitting the angular distribution of the sputtering yield. A New data for fitting coefficients of the used ion/target are presented by applying used function for the dependence of the sputtering yield on the ion energy.

Acrylic polymer/cement nanocomposites in dark and light colors have been developed for coating floors and swimming pools. This work aims to emphasize the effect of cement filling on the mechanical parameters, thermal stability, and wettability of acrylic polymer. The preparation was carried out using the casting method from acrylic polymer coating solution, which was added to cement nanoparticles (65 nm) with weight concentrations of (0, 1, 2, 4, and 8 wt%) to achieve high-quality specifications and good adhesion. Maximum impact strength and Hardness shore A were observed at cement ratios of 2 wt% and 4 wt%, respectively. Changing the filling ratio has a significant effect on the strain of the nanocomposites. The contact angle was i

In this work, biocompatible gold nanoparticles were synthesized by reducing the chloroauric acid with ascorbic acid as a reducing agent. Colloidal gold nanoparticles were stabilized through nontoxic acacia gum sodium hydroxide .Synthesizing gold nano particle is confirmed by the change in color of chloroauric acid from yellow to ruby red and brown color depending on the stabilizers. The gold nanoparticles were characterized by UV-Visible spectrophotometer. Where the peak of the absorbance of surface plasmon resonance (SPR) was observed between the wave length 526 and 535 nm. The results of zeta potential were found in rang (-19, -40 mv), AFM and TEM images show two different shapes, hexagonal and spherical and the size of gold nanopartic