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

In this work, polyvinylpyrrolidone (PVP), Multi-walled carbon nanotubes (MWCNTs) nanocomposite was prepared and hybrid with Graphene (Gr) by casting method. The morphological and optical properties were investigated. Fourier Transformer-Infrared (FT-IR) indicates the presence of primary distinctive peaks belonging to vibration groups that describe the prepared samples. Scanning Electron Microscopy (SEM) images showed a uniform dispersion of graphene within the PVP-MWCNT nanocomposite. The results of the optical study show decrease in the energy gap with increasing MWCNT and graphene concentration. The absorption coefficient spectra indicate the presence of two absorption peaks at 282 and 287 nm attributed to the π-π* electronic tr

In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.

This study deals with the petrology of Injana Formation (Upper Miocene) at
Zawita, Amadia and Zakho areas. The sandstone of Injana Formation is of two
typesnamely, litharenite and feldspathiclitharenite. The rock fragments of Injana
Formation are mostly sedimentary and hence the sandstones are classified as
sedarenite and more specifically chertarenite owing to the predominance of chert
rock fragments. The sandstone is mineralogicallysubmature rangingfrom
mechanically and chemically stable tounstable. The petrographic studies reveal
nearness of source area with arid to semi-arid climate. The source rocks are
sedimentary, low- to medium-grade metamorphic and basic volcanic rocks. They are
mostly supplied from th

PMMA films of different thickness (0.006, 0.0105, 0.0206, 0.0385 and 0.056cm) were synthesized by casting process. The temperature and frequency dependence of dielectric constant and AC electrical conductivity measurements at various frequencies (10kHz-10MHz) and temperatures (293-373K) were carried out. Few anomalies in dielectric studies were observed near 313 and 373 K respectively. These points were related to glass transitions temperature. The variation of activation energy and conduction behavior was studied .From the AC conduction studies, it is confirmed that the mechanism responsible for the conduction process is hopping of carriers. The variations of the dielectric constant and loss as function of frequency at different tempera

Information about soil consolidation is essential in geotechnical design. Because of the time and expense involved in performing consolidation tests, equations are required to estimate compression index from soil index properties. Although many empirical equations concerning soil properties have been proposed, such equations may not be appropriate for local situations. The aim of this study is to investigate the consolidation and physical properties of the cohesive soil. Artificial Neural Network (ANN) has been adapted in this investigation to predict the compression index and compression ratio using basic index properties. One hundred and ninety five consolidation results for soils tested at different construction sites

In this research, porous silicon (PS) prepared by anodization etching on surface of single crystalline p-type Si wafer, then Gold nanoparticle (AuNPs) prepared by pulsed laser ablation in liquid. NPs deposited on PS layer by drop casting. The morphology of PS, AuNPs and AuNPs/PS samples were examined by AFM. The crystallization of this sample was characterized by X-ray diffraction (XRD). The electrical properties and sensitivity to CO2 gas were investigated to Al/AuNPs/PS/c-Si/Al, we found that AuNPs plays crucial role to enhance this properties.

In this work, polyvinylpyrrolidone (PVP)/ Multi-walled carbon nanotubes (MWCNTs) nanocomposites were prepared with two concentrations of MWCNTs by casting method. Morphological, structural characteristics and electrical properties were investigated. The state of MWCNTs dispersion in a PVP matrix was indicated by Field Effect-Scanning Electron Microscopy (FESEM) which showed a uniform dispersion of MWCNTs within the PVP matrix. X-ray Diffraction (XRD) indicate strong bonding of carbonyl groups of PVP composite chains with MWCNTs. Fourier transfer infrared (FTIR) studies shows characteristics of various stretching and bending vibration bands, as well as shifts in some band locations and intensity changes in others. Hall effect was studied

ABSTRACT

            The results showed that the organic fertilizer mixture (1:1) 30 tons/ha with chemical fertilization recorded the lowest level of bulk density of 1.2 g/cm³, the organic fertilizer mixture (1:1) 30 tons/ha with chemical fertilization recorded the highest percentage of aggregation stability amounting to 16.17%, the organic fertilizer palm fronds recorded the highest level of ready water with an average of 5.50 cm³/cm³ and the organic fertilizer mixture (1:1) 30 tons/ha without chemical fertilization recorded the highest level of ready water as it reached 6.93%, the or

Mixing aluminum nitrate nonahydrate with urea produced room temperatures clear colorless ionic liquid with lowest freezing temperature at (1: 1.2) mole ratio respectively. Freezing point phase diagram was determined and density, viscosity and conductivity were measured at room temperature. It showed physical properties similar to other ionic liquids. FT-IR,UV-Vis, 1H NMR and 13C NMR were used to study the interaction between its species where - CO ??? Al- bond was suggested and basic ion [Al(NO3)4]? and acidic ions [Al(NO3)2. xU]+ were proposed. Water molecule believed to interact with both ions. Redox potential was determined to be about 2 Volt from – 0.6 to + 1.4 Volt with thermal stability up to 326 ?.