The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don^'t manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

The wastewater arising from pulp and paper mills is highly polluted and has to be treated before discharged into rivers. Coagulation-flocculation process using natural polymers has grown rapidly in wastewater treatment. In this work, the performance of alum and Polyaluminum Chloride (PACl) when used alone and when coupled with Fenugreek mucilage on the treatment of pulp and paper mill wastewater were studied. The experiments were carried out in jar tests with alum, PACl and Fenugreek mucilage dosages range of 50-2000 mg/L, rapid mixing at 200 rpm for 2 min, followed by slow mixing at 40 rpm for 15 min and settling time of 30 min. The effectiveness of Fenugreek mucilage was measured by the reduction of turbidity and Chemical Oxygen Demand

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

Rate of zinc consumption during the cathodic protection of copper pipeline which carries saline water was measured by weight loss technique in the absence and presence of bacteria. Variables studied were solution flow rate, temperature, time and NaCl concentration. It was found that within the present range of variables; the rate of zinc consumption increases with the increase of all operating conditions. The presence of bacteria increases the zinc consumption. Fourth order multi-term model and one-term model were suggested to represent the consumption data. Nonlinear regression analysis was used to estimate the coefficients of these models, while statistical analysis was used to determine the effect of each coefficient. Both models were re

Honey is one of the most products has been used as an antimicrobial agent since the ancient times. The potential antimicrobial activity of honey is arise from its physiochemical proprieties such as high osmotic pressure, low pH, in addition to other factors and enzymes that work as antimicrobial agents. All these components and characteristics of honey led to consider it as one of the most efficient, useful and natural antimicrobial agents. From this point of view, recent study aim to evaluate the antibacterial activity of bee honey on some common species of pathogenic bacteria. The study included some of both gram-positive (Staphylococcus aureus, Staphylococcus epidermidis and Streptococcus spp.)

         The study included evaluation of cell surface charge and hydrophobicity of Escherichia coli, Klebsilla aerogenes, Proteus spp, Bacillus cereus, Staphylococcus epidermidis, Staphylococcus aureus(1) and Staphylococcus aureus(2) were determined by hydrocarbon adherence and hydrophobic interaction chromatography. The results showed that the negative charge of cell surface of gram negative bacteria was much higher than on gram positive once when these bacteria were grown on nutrient agar at 37 c for 18 h . E.coli was more negative charged than Klebsilla aerogenes and Proteus spp. The hydrophobicity of gram positive bacteria was much

Three isolated bacteria were examined to remove heavy metals from the industrial wastewater of the Diala State Company of Electrical Industries, Diyala-Iraq. The isolated bacteria were identified as Pseudomonas aeruginosa, Escherichia coli and Sulfate Reducing Bacteria (SRB). The three isolates were used as an adsorption factor for different concentrations of Lead and Copper (100, 150, and 200 ppm.), in order to examine the adsorption efficiency of these isolates. In addition, the effect of three factors on heavy metals adsorption were examined; temperature (25, 30, and 37 ?C), pH (3 and 4.5) and contact time (2 and 24 hrs). The results showed that the highest level of lead adsorption was obtained at 37 ?C by E. coli, P, aerugenosa and

In recent years, with the growing size and the importance of computer networks, it is very necessary to provide adequate protection for users data from snooping through the use of one of the protection techniques: encryption, firewall and intrusion detection systems etc. Intrusion detection systems is considered one of the most important components in the computer networks that deal with Network security problems. In this research, we suggested the intrusion detection and classification system through merging Fuzzy logic and Artificial Bee Colony Algorithm. Fuzzy logic has been used to build a classifier which has the ability to distinguish between the behavior of the normal user and behavior of the intruder. The artificial bee colony al

Recent researches showed that DNA encoding and pattern matching can be used for the intrusion-detection system (IDS), with results of high rate of attack detection. The evaluation of these intrusion detection systems is based on datasets that are generated decades ago. However, numerous studies outlined that these datasets neither inclusively reflect the network traffic, nor the modern low footprint attacks, and do not cover the current network threat environment. In this paper, a new DNA encoding for misuse IDS based on UNSW-NB15 dataset is proposed. The proposed system is performed by building a DNA encoding for all values of 49 attributes. Then attack keys (based on attack signatures) are extracted and, finally, Raita algorithm is app