The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

Risk identification and assessment can be analysed using many risk management tools. Fishbone diagram is one of these techniques which can be employed, for the identification of the causes behind the construction failure, which   has become a phenomenon that often gets repeated in several projects. If these failures are not understood and handled scientifically, it may lead to disputes between the project parties. Additionally, the construction failure also leads to an increase in the project budget, which in turn causes a delay in the completion of the projects. Punching shear in reinforcement slab may be one of the reasons for construction failures. However, there are many doubts about other causes that lead to this failure as w

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

The research included five sections containing the first section on the introduction of the research and its importance and was addressed to the importance of the game of gymnastic and skilled parallel effectiveness and the importance of learning, but the problem of research that there is a difference in learning this skill and difficulty in learning may be one of the most important reasons are fear and fear of falling and injury, And a lack of sense of the movement of the movement is one of the obstacles in the completion of the skill and the goal of research to design a device that helps in learning the skill of descending Almtor facing with half a cycle according to the typical locomotor track on the parallel device of the technical men'

         The aim of this investigation is to determine how different weight percentages of alumina nanoparticles, including 0.02, 0.04, and 0.06 percent wt, affect the physical characteristics of Poly Acrylamide (PAAM). Using a hot plate magnetic stirrer, 10 g of poly acrylamide powder was dissolved in 90 g of di-ionized distillate water for 4 hours to produce PAAM with a concentration of 0.11 g/ml. Four sections of the resulting solution, each with a volume of 20 ml, were created. Each solution was added independently with alumina nanoparticles in different ratios 0.0, 0.02, 0.04, and 0.06 to create four nano fluid solutions with different alumina nanoparticle contents based on each weight percent. The hand casting process for n

Shallow foundations have been commonly used to transfer load to soil layer within the permissible limits of settlement based on the bearing capacity of the soil. For most practical cases, the shape of the shallow foundation is of slight significance. Also, friction resistance forces in the first layers of soils are negligible due to non-sufficient surrounding surface area and compaction conditions. However, the bearing capacity of a shallow foundation can be increased by several techniques. Geocell is one of the geosynthetic tool applied mainly to reinforce soil. This study presents a numerical approach of honeycombed geocell steel panels reinforcing the sandy soil under shallow foundation, and several parameters are investigated such as th

Background: Nasopharyngeal carcinoma (NPC) is one of the most challenging tumors because of their relative inaccessibility and that their spread can occur without significant symptoms with few signs, but Radiotherapy (RT) has a role in treatment of it.
Objectives: To show that RT is still the modality of choice in the treatment of NPC, to study modes of presentations, commonest histopathological types and their percentages, to show differences in the sensitivities of these types to RT and to find out a 5 year survival rate(5YSR) and its relation with lymph node involvement.
Methods: This is a retrospective study of 44 patients with NPC who were treated with routine RT from 1988-2007 at the institute of radiology and nuclear medicin

Deep Learning Techniques For Skull Stripping of Brain MR Images

One of the diseases on a global scale that causes the main reasons of death is lung cancer. It is considered one of the most lethal diseases in life. Early detection and diagnosis are essential for lung cancer and will provide effective therapy and achieve better outcomes for patients; in recent years, algorithms of Deep Learning have demonstrated crucial promise for their use in medical imaging analysis, especially in lung cancer identification. This paper includes a comparison between a number of different Deep Learning techniques-based models using Computed Tomograph image datasets with traditional Convolution Neural Networks and SequeezeNet models using X-ray data for the automated diagnosis of lung cancer. Although the simple details p