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

This paper study two stratified quantile regression models of the marginal and the conditional varieties. We estimate the quantile functions of these models by using two nonparametric methods of smoothing spline (B-spline) and kernel regression (Nadaraya-Watson). The estimates can be obtained by solve nonparametric quantile regression problem which means minimizing the quantile regression objective functions and using the approach of varying coefficient models. The main goal is discussing the comparison between the estimators of the two nonparametric methods and adopting the best one between them

Pore volume, pore diameter, and pore volume distribution of three of Iraqi natural clay deposites were measured using mercury intrusion porosimetry .The clays are white kaolin, colored kaolin, and bentonite .The results showed that the variation of the pore area of the clay deposites followed the following order :- Coloured Kaolin > White Kaolin > Bentonite While the pore volume may be arranged as in the following sequence:- White Kaolin > Coloured Kaolin >Bentonite Also , Bentonite exhibits the narrow range pore size distribution than the white and coloured kaolin.

The enhancement of ZnSe/Si Heterojunction by adding some elements (V, In and Cu) as impurities is the main goal because they contribute to the manufacturing of renewable energy equipment, such as solar cells. This paper describes the preparation of thin films ZnSe with V, In and Cu doped using thermal evaporation method with a vacuum of 10–5 Torr. The thin film was obtained from this work could be applied in heterojunction solar cell because of several advantages including high absorption coefficient value and direct band gap. The samples prepared on a glass and n-type Si wafer substrate. These films have been annealed for 1 h in 450 K. X-ray diffraction XRD results indicated that ZnSe thin film possesses poly-crystalline structure after

well log analysis is used to determine the rock properties like porosity, water saturation, and shale volume. Archie parameters in Archie equation, which sometimes considered constants greatly affect the determination of water saturation, also these parameters may be used to indicate whether the rocks are fractured or not so they should be determined. This research involves well logging analysis for Zubair formation in Luhais field which involves the determination of Archie parameters instead of using them as constant.

The log interpretation proved that the formation is hydrocarbon reservoir, as it could be concluded from Rwa (high values) and water saturation values (low values), the lithology of Zubair from cro

This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so