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.                      &

   Pressure retarded osmosis (PRO) can be considered as one of the methods for utilizing osmotic power, which is a membrane-based technology. Mathematical modeling plays an essential part in the development and optimization of PRO energy-generating systems. In this research, a mathematical model was developed for the hollow fiber module to predict the power density and the permeate water flux theoretically. Sodium chloride solution was employed as the feed and draw solution. Different operating parameters, draw solution concentration (1 and 2 M), the flow rate of draw solution (2, 3, and 4 L/min), and applied hydraulic pressure difference (0 - 90 bar) was used to evaluate the performance of PRO process of a hollow fiber module. The eff

Albizia lebbeck biomass was used as an adsorbent material in the present study to remove methyl red dye from an aqueous solution. A central composite rotatable design model was used to predict the dye removal efficiency. The optimization was accomplished under a temperature and mixing control system (37?C) with different particle size of 300 and 600 ?m. Highest adsorption efficiencies were obtained at lower dye concentrations and lower weight of adsorbent. The adsorption time, more than 48 h, was found to have a negative effect on the removal efficiency due to secondary metabolites compounds. However, the adsorption time was found to have a positive effect at high dye concentrations and high adsorbent weight. The colour removal effi

The present investigation revealed cytological variations for six species (Eruca sativa, Sisymbirium irio, Diplotaxis harra, Erucaria hispanica, Schimpera Arabica and Brassica tournefortii ) belong to the Brassicaceaefamily.The flower buds were collected from Al-Habania lake that located in Al-Anbar-Iraq. Using iron-acetocarmine squash technique in anther-smear studies which revealed a chromosomal anomalies such as Lagging/brddge chromosomes, Micronuclei & initiated delay of four daughter cells.The frequency of abnormalities ranged (0.04 - 0.77%) which indicated the unstable heredity source of most wildplants. The pollen grains viability was estimated using acetocarmine stain, viable grains had stained, while sterile grains had not.T

The present investigation revealed cytological variations for six species (Eruca
sativa, Sisymbirium irio, Diplotaxis harra, Erucaria hispanica, Schimpera Arabica
and Brassica tournefortii ) belong to the Brassicaceaefamily.The flower buds were
collected from Al-Habania lake that located in Al-Anbar-Iraq. Using ironacetocarmine
squash technique in anther-smear studies which revealed a
chromosomal anomalies such as Lagging/brddge chromosomes, Micronuclei &
initiated delay of four daughter cells.The frequency of abnormalities ranged (0.04 -
0.77%) which indicated the unstable heredity source of most wildplants. The pollen
grains viability was estimated using acetocarmine stain, viable grains had stained,while st

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

Impact Resistance training with and against the trajectory of the motor in some physical abilities and the BioA 100-meter, mechanical racing run for young people. That Training Jogging for different distances Melt -Rubber ropes According to direction and reversed movement With Obligations To the border of scientific of components Pregnancy Training represents to a training trend Aimed To Events Developments In The link between Starting and running, According to the specific mechanical requirements Have It Of Development of force Explosive and quick and their components which To give Border To the level Special speed for Stages Sprint run 100 m and amounts Efforts Required instantaneous powers. Noted Researcher In That Over there Repeat For

The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

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