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.                      &

     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

Select 30 isolate from Bacillus to detect the ability to produce pullulanase enzyme in liquid and solid state fermentation, and use the isolate Bacillus licheniformis (Bs18) because the highest production of enzyme, the optimum condition for the production of enzyme by liquid state fermentation (LSF) in growen with: media contains starch + pullulan as a carbon source, peptone as a nitrogen source, inoculums size 2 ml, and incubated at 40 C° with pH 7 for 48 hrs. In addition pullulanase production by solid state fermentation (SSF) was investigated using isolated Bacillus licheniformis (Bs18). Optimization of process parameters were carried out ,the optimum solid substrate , Temperature , pH , incubation period , inoculation size , hydrat

A total of 116 males with primary infertility and 32 fertile males (normozoospermia;
NOR) were studied to evaluate parameters of seminal fluid analysis. Based on WHO criteria
of 2010 for general seminal fluid analysis, the patients were distributed into three groups: 32
azoospermic (AZO), 40 oligozoospermic (OLI) and 44 asthenozoospermic (AST) patients.
AZO and OLI patients and NOR shared an approximated mean of seminal fluid volume (2.25,
2.75 and 2.50 ml, respectively), while it was significantly increased (3.58 ml) in AST patients.
In NOR men, the spermatozoa concentration was 65.13 x 10
6
spermatozoa/ml, while it was
significantly decreased in AST (51.42 x 10
6
spermatozoa/ml) and OLI (5.58 x 10

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.

     Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL^-1) with molar absorptivity of 0.36×10⁴ and 0.77×10⁴ L.mol^-1.cm<