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

An interpretive (structural and stratigraphic) study of the two,-dimensional seismic, data of East Nasiriya area (30 km to the south east of Nasiriya oil field within Thi-Qar province, southeastern Iraq) was carried out using Petrel 2017 program. The study area has an importance due to its location between many oil fields, but still without exploration of oil wells. Twenty five seismic lines were used, date back to different types of seismic surveys conducted in the region at different time periods.  Also, the seismic velocity surveys of the nearest wells to oil fields, such as Nasiriya-1 and Subba-8, in addition to their sonic and density logs were used. A synthetic seismogram with a good matching with the seismic section was achie

The research discusses the formal transformation in urban structure, all the cities around the world have undergone a series of formal transformations, resulting in radical transformations to their functions. And to calculate this transformation the descriptive analytical method was applied to this research. First, local urban management data and Landsat-9 visual data were used after processing by GIS. Then, the data were processed mathematically based on their engineering sequences. The aims of this research were as follows: to explore the formal transformations in cities, their dimensions and their consequences and impacts; to identify the underlying causes of their occurrence by deriving realistic results from trends in such degrees of t

     Yamama Formation is the most important and widespread Lower Cretaceous Formation in Iraq. Yamama Formation in the Luhais well-12 and Rifaee well-1 are composed of dolomitized in some places and foraminifera and algae bearing limestone, 19 genera and species of foraminifera, 10 genera and species of algae. Two biozones were distinguished Pseudochrysalidina arabica Range zone and Pseudocyclammina lituus Range zone. The age of the formation was determined as Berriasian – Valanginian according to these biozones of Foraminifera. In this study, bryozoa, Gastropoda and Pelecypoda are recorded but less than Foraminifera.

Even though image retrieval is considered as one of the most important research areas in the last two decades, there is still room for improvement since it is still not satisfying for many users. Two of the major problems which need to be improved are the accuracy and the speed of the image retrieval system, in order to achieve user satisfaction and also to make the image retrieval system suitable for all platforms. In this work, the proposed retrieval system uses features with spatial information to analyze the visual content of the image. Then, the feature extraction process is followed by applying the fuzzy c-means (FCM) clustering algorithm to reduce the search space and speed up the retrieval process. The experimental results show t

The present study deals with processing of one seismic line (2WL2) with a length of (37km) for (2D) seismic data of west Luhais area that is located within the administrative borders of the province of Muthanna in south of Iraq. The quality of the recorded data of this line is in general weak due to the effect of noise mainly. The study was made up in oil Exploration Company by utilizing OMEGA software which consists of a great number of the processing programs. The elevation static correction and residual static correction were applied on the studied line and the final section were resulted after completing the treatment processes that proceed followed of the static correction process and the result of elevation static correcting was go

    The digital world has been witnessing a fast progress in technology, which led to an enormous increase in using digital devices, such as cell phones, laptops, and digital cameras. Thus, photographs and videos function as the primary sources of legal proof in courtrooms concerning any incident or crime. It has become important to prove the trustworthiness of digital multimedia. Inter-frame video forgery one of common types of video manipulation performed in temporal domain. It deals with inter-frame video forgery detection that involves frame deletion, insertion, duplication, and shuffling. Deep Learning (DL) techniques have been proven effective in analysis and processing of visual media. Dealing with video data needs to handle th

      The biostratigraphy of the Early Cretaceous Mauddud Formation was studied in the Ratawi Oilfield, Basra Governorate, southern Iraq, using integrated borehole data set (core and cutting samples and well logs) in two drilled wells to analyze the biostratigraphy of the formation.  One hundred eighty-three slides for both selected wells were investigated. The formation is composed of light grey dolomitized limestone and pseudo-oolitic creamy limestone with green to bluish shale. Three biozones were discriminated, these are: Orbitolina qatarica range zone; Orbitolina sefini range zone and Orbitolina concava range zone. The age of these biozones extends to include the Late Albian (Orbitolina qatarica<

The purpose of this paper is to model and forecast the white oil during the period (2012-2019) using volatility GARCH-class. After showing that squared returns of white oil have a significant long memory in the volatility, the return series based on fractional GARCH models are estimated and forecasted for the mean and volatility by quasi maximum likelihood QML as a traditional method. While the competition includes machine learning approaches using Support Vector Regression (SVR). Results showed that the best appropriate model among many other models to forecast the volatility, depending on the lowest value of Akaike information criterion and Schwartz information criterion, also the parameters must be significant. In addition, the residuals

    A total of 228 domestic and wild animals, including sheep, goats, cows, buffaloes, camels, horses, donkeys, dogs, cats, wild hares, Asiatic jackals, and red foxes were examined for ixodid ticks in the central region of Iraq. Nine species of ixodid ticks belong to two genera namely Hyalomma anatolicum Koch, 1844, H. excavatum Koch, 1844, H. turanicum Pomerantsef, 1946,  H. scupense Delpy, 1946,  H. dromedarii Koch, 1844, H. schulzei Olenev, 1931, Rhipicephalus annulatus (Say, 1821), R. turanicus Pomerantsef & al., 1940 and R. leporis Pomerantsef, 1946 were recovered. Their distribution among hosts and infestation rates were di