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

This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves the functional efficiency through the improvement in the range of motion as well as the improvement in the size of the muscles working on the knee joint. The research, the study population consisted of players with severing the anterior cruciate ligament of the advanced soccer players, and the number of the research sample was (5) injured for the control sample and (5) for the experimental sample in Abu Ghraib Hospital and some rehabilitation centers for a period of six months, and the pre-tests were conducted after two weeks of The cruciate ligament surgery was performed, and the innovative device was used for the e

This research contributes to environmental sustainability by recycling natural waste resources in making clothing products. The research aims to employ palm trees waste in designing belts suitable for contemporary women's fashion trends. Both descriptive and applied research approaches were used. Therefore, a collection of belts was designed and implemented. Then, a questionnaire was used to assess the extent to which the implemented belts achieved in sustainability standards using Likert scale. The sample size was 60 women. The data were analyzed using the SPSS program to calculate the arithmetic mean and standard deviation. One of the significant results of the research is the high average scores of the criteria for achieving sustainab

A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

Background: Bacterial DNA released upon bacterial autolysis or killed by antibiotics, hence, many inflammatogenic reactions will be established leading to serious tissue damage. Aim: the present work aimed to elucidate the histopathological changes caused by prokaryotic (bacterial) DNA and eukaryotic (candidal) DNA. Materials and methods: twenty one Staphylococcus aureus and 36 Candida albicans isolates were isolated from UTI patients. Viable cells and DNA of the highest antibiotic sensitive isolates were injected, intraurethraly, in mice. Results were evaluated via histopathological examination. Results: Mildest reactions were obtained from mice challenged with viable C. albicans compared with those challenged with viable S. aureus. Dos

This research presents a particular designing strategy for a free form of surfaces, constructed by the lofting design method. The regarded surfaces were created by sliding a B-spline curves (profile curves), in addition to describing an automatic procedure for selective identification of sampling points in reverse engineering applications using Coordinate Measurement Machine. Two models have been implemented from (Ureol material) to represent the different cases of B-spline types to clarify its scope of application. The interior data of the desired surfaces was designed by MATLAB software, which then were transformed to UG-NX9 software for connecting the sections that were designed in MATLAB program and obtaining G-code programs for the

Rutting is mainly referring to pavement permanent deformation, it is a major problem for flexible pavement and it is a complicated process and highly observed along with many segments of asphalt pavement in Iraq. The occurrence of this defect is related to several variables such as elevated temperatures and high wheel loads. Studying effective methods to reduce rutting distress is of great significance for providing a safe and along-life road. The asphalt mixture used to be modified by adding different types of additives. The addition of additives typically excesses stiffness, improves temperature susceptibility, and reduces moisture sensitivity. For this work, steel fibres have been used for modifying asphalt mixture as they incorp

Phosphorus is usually the limiting nutrient for eutrophication in inland receiving waters; therefore, phosphorus concentrations must be controlled. In the present study, a series of jar test was conducted to evaluate the optimum pH, dosage and performance parameters for coagulants alum and calcium chloride. Phosphorus removal by alum was found to be highly pH dependent with an optimum pH of 5.7-6. At this pH an alum dosage of 80 mg/l removed 83 % of the total phosphorus. Better removal was achieved when the solution was buffered at pH = 6. Phosphorus removal was not affected by varying the slow mixing period; this is due to the fact that the reaction is relatively fast.
The dosage of calcium chloride and pH of solution play an importa

Inundation floodingmap aimedto find outearly warningsto avoidenvironmental damageandhumanin terms of theheight ofthe wave ofwater, speed time arrival, effects of inundation sideanddepth of the water/ distanceand reduce the impact of the flood wave after obtaining the process of collapse of the dam in the lower part of the river to the dam area. The study has been using a numerical model one-dimensional depends on the development of equations (Saint-Venant) so that parts of the river, any river channel main banks of the right and left treated as separate parts, that’s the difference in the characteristics of the hydraulic and engineering, along the line of the flow will take into account in each section of the sections and flow in the riv