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.                      &

The topic of the research on the Observatory of the Walls on Jurisprudential Matters in the Hanafi Fiqh, by Imam San’a Allah bin Ali bin Khalil Al-Ala’iyya Wai al-Naqshbandi, al-Rumi, who died in 1137 AH, which includes seven chapters, the first section of it concerning division and related matters, and the second section in the adaptation It is the apportionment of benefits in common objects, the third section, which pertains to lines, surfaces, and bodies, the fourth section, which concerns the inclined wall and certification, and the fifth section, which concerns the provisions of the walls and its claims, and the sixth section, which concerns the door of roads and doors, the opening of the skylight, the sails of the wing, the can

The paper deals with the language of Russian folklore. Folklore is a unique sphere of existence of the language, the most vivid expression of the national mentality. The folklore word embodied the perception and evaluation of the surrounding world. “What did the word in general mean for the life of the people? The word was equated ... with life itself. The word generated and explained life, it was ... the keeper of memory and the guarantee of the infinity of the future. The folklore text is studied by literary critics, ethnographers, historians, culturologists, and art historians. In the twentieth century, a new science emerged - linguo-folkloristics, the goals and objectives of which were formulated by A.T. Khrolenko only in the seven

Implantable drug delivery systems, such as drug pumps and polymeric drug depots, have emerged as means of providing predetermined drug release profiles at the desired site of action. While initial implants aimed at providing an enduring drug supply, developments in polymer chemistry and pharmaceutical technology and the growing need for refined drug delivery patterns have prompted the design of sophisticated drug delivery implants such as on-demand drug-eluting implants and personalized 3D printed implants. The types of cargo loaded into these implants range from small drug molecules to hormones and even therapeutic cells. This review will shed light upon recent advances in materials and composites used for polymeric implant fabrication, hi

               Copulas are simply equivalent structures to joint distribution functions. Then, we propose modified structures that depend on classical probability space and concepts with respect to copulas. Copulas have been presented in equivalent probability measure forms to the classical forms in order to examine any possible modern probabilistic relations. A probability of events was demonstrated as elements of copulas instead of random variables with a knowledge that each probability of an event belongs to [0,1]. Also, some probabilistic constructions have been shown within independent, and conditional probability concepts. A Bay's probability relation and its pro

Background: Day case surgery has become widely accepted as a safe alternative to the inpatient care in up to 70% of the cases at a children’s hospital. It has the advantage of minimizing the psychological trauma of hospitalization, decreasing nosocomial infection, less costly and frees up hospital beds.Objectives: To assess the advantages and disadvantages of this type of surgery.Methods: this is a prospective study, in which two hundred thirty childhood tonsillectomies were performed as a day-case in the department of otolaryngology at Al Shaheed Gazi hospital, Medical City Complex during the period from October 2009 to September 2010. The patients age range from 3-12 years (Mean 7.2 years).Results: 46.08% males and 53.91% females wer

Socio-scientific issues provide a great platform to both engage students in scientific topics and assess their understanding of scientific concepts. Nancy R. Singer, Amy Lannin, Maha Kareem, William Romine, and Katie Kline report on the STEM Literacy Project, a three-year National Science Foundation grant that aimed to improve STEM teachers’ knowledge and integration of literacy in their classrooms. They describe teachers’ professional learning, scenario-based assessments and other strategies they incorporated in their STEM classrooms, and how writing enables students to understand real-world issues.

Nanofluids (i.e. nanoparticles dispersed in a fluid) have tremendous potential in a broad range of applications, including pharmacy, medicine, water treatment, soil decontamination, or oil recovery and CO2 geo-sequestration. In these applications nanofluid stability plays a key role, and typically robust stability is required. However, the fluids in these applications are saline, and no stability data is available for such salt-containing fluids. We thus measured and quantified nanofluid stability for a wide range of nanofluid formulations, as a function of salinity, nanoparticle content and various additives, and we investigated how this stability can be improved. Zeta sizer and dynamic light scattering (DLS) principles were used to invest

Staphylococci are common commensals in human beings, yet certain species are pathogenic. Staphylococcus aureus, particularly, is a very virulent human pathogen. The capacity of staphylococci to sense the density of bacterial cell, i.e., quorum, and thereafter respond via genetic modifications is attributable to one primary mechanism known as accessory gene regulator (Agr). Agr's extracellular signal is a peptide that is posttranslationally modified with a thiolactone molecule. Agr is in charge of the upregulation of numerous exotoxins and hydrolyzing enzymes, as well as the downregulation of many colonization determinants, under circumstances of high cell density. This modulation is critical for the scheduling synthesis of virul