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.                      &

A field experiment was carried out during the spring season 2019 and 2020 to obtain a fast, uniform, and high field emergence ratio of maize seeds under a wide range of environmental conditions. Randomize complete block design in the split-plot arrangement was used with three replications. The first factor in the main plots was cultivars (5018, Baghdad3 and Sumer). The second factor in the sub-plots was seeds soaking with ascorbic and citric acids (100 mg L−1) each and humic (1 ml L−1) in addition to control treatment (seeds soaking with distilled water only). Results showed the superiority of soaking with humic acid significantly, as means of characteristics of field emergence in both seasons, respectively, were as follows: Last day of

This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators

A method was developed that offers a rapid, simple and accurate technique for the determination of chlorophenols at trace levels in aqueous samples with very limited volumes of organic solvents. These compounds were acetylated, then preliminarily extracted with n-hexane. The enriched chlorophenols were directly analyzed using gas chromatography with an electron-capture detector. The detection limits were in the range of 0.001–0.005 mg/L, except for 2-chlorophenol, which was always above 0.013 mg/L. Relative standard deviation for the spiked water samples ranged from 2.2 to 6.1%, while relative recoveries were in the range of 67.1 to 101.3%.

BACKGROUND: Transverse fractures of the patella are important fractures with a wide variety of subtypes, the common incidence in the age group of 20–50 years. Surgical interference aims to achieve a perfect alignment of the joint surface, in addition to rigid fixation of the fracture for early re-habitation and early movement to retain the extensor mechanism of the knee joint. AIM: The aim of this study was to compare the radiological and functional outcomes of the displaced transverse patella fracture in adult patients treated by ORIF using tension band wiring versus cannulated screws with wiring. METHODS: A prospective analytic comparative study was conducted in Al-Kindy Teaching Hospital/Baghdad/Iraq for 18 months from Apr

Abstract

 In this work, pure Polypyrrole (PPy) and Polypyrrole (PPy)/Graphene (GN) was synthesized by in-situ polymerization in different weight percentages (0.1, 0.3, 0.5, 1, 3 and 5 wt.% (g)) of GN nano particles using chemical oxidation method at room temperature. The FTIR, SEM and electrical properties were studies for the nano composites. The result show that when concentration of GN Nano particle increase, the electrical conductivity increased and the graphene sheets were merging to form a continuous area of the GN through the polypyrrole base material. The FTIR spectra shows that the characteristics absorption peaks of polypyrrole that is, 1546.80, 1463.87 and 3400.27 cm^-1(stretching vibration in the pyrrol

The estimation of the initial oil in place is a crucial topic in the period of exploration, appraisal, and development of the reservoir. In the current work, two conventional methods were used to determine the Initial Oil in Place. These two methods are a volumetric method and a reservoir simulation method. Moreover, each method requires a type of data whereet al the volumetric method depends on geological, core, well log and petrophysical properties data while the reservoir simulation method also needs capillary pressure versus water saturation, fluid production and static pressure data for all active wells at the Mishrif reservoir. The petrophysical properties for the studied reservoir is calculated using neural network technique