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 research aimed to identify the effect of educational complexes use among the students of the first year students in Quran modernists curriculum department of Quran sciences and Islamic education . The research consisted of ( 60 ) male and female members , ( 30 ) represented the experimental group and ( 30 ) represented the controlled group . the group were randomly selected . for the prepared an achievement test included thirteen questions . Results were processed by using descriptive and statistical analyses to answer the questions of the study . also the researchers used suitable and typical and dual difference analysis . in the results , the researchers recommended a number of recommendations 

Since the invention of the automobile, no aspect of American life, including crime and its control, has remained untouched by this far-reaching innovation in transportation. Vehicular "hot pursuit"-when suspects in motor vehicles use excessive speed in attempting to elude the police. Unfortunately, accounts of wild chases across crowded inner city streets, through tree-lined suburban boulevards, and over remote country roads are very real and not merely fictional material created for entertaining television and motion picture audiences. The specter of "hot pursuit," complete with screaming sirens and red or blue flashing lights, has become a recurring fact of modem life.1 So, too, are the mishaps involving police vehicles or the vehicles pu

Background: Chronic renal failure (CRF) is a clinical syndrome that occurs when there is gradual decline in renal operation overtime.

Objective: This study aims to investigate the prevalence of depression among medical students at university of Baghdad, college of medicine in Iraq and the association between some variables and depression.

Aim: This study aimed to identify the impact of tobacco use in the etiology of chronic renal failure among Sudanese patients in Omdurman Military Hospital and Omdurman Kidney Dialysis Center

Materials and methods: This descriptive community-based study was conducted in Khartoum State. A random sample of 100 cases with chronic renal failure and 100

الحمد لله رب العالمين، حمداً يوافي نِعَمَهُ ويُكافئُ مزيدَه، والصلاةُ والسلامُ على سيدِ الأنامِ وإمام المرسَلين، سيدِنا محمدٍ الصادق الأمين. نسأل الله تعالى أن يعلّمَنا ما ينفعُنا وينفعَنا بما علّمَنا، وأن يُعيننا متعلمين ومعلمين على التأدب بأدب القرآن الكريم.

أما بعد، فالعلم هبة الله، وهبة الله لا تُعطى إلا لمن يُعطي من نفسه وقتاً وجهداً وصبراً، لذا قيل: (إنَّ العِلْمَ لا يُعطيكَ بَعضَه

كان النبي (r) العابد المتحنّث، ورجل السياسة الذي شيّد أمة من الفتات المتناثر، ورجلَ حربٍ يضع الخطط ويقود الجيوش، وأباً حنوناً عطوفاً، وزوجاً تحققت فيه المودة والرحمة والسكن، وصديقاً رحيماً، وقريباً كريماً، وجاراً تشغله هموم جيرانه، وحاكماً تملأ نفسه مشاعر محكوميهِ، يعودُهم ويزورُهم ويُعينُهم، ويمنحهم من مودته وعطفه ما يجعلهم يفتدونه بأنفسهم، ومع هذا كله فهو قائم على أعظم دعوةٍ شهدت

Contracting cancer typically induces a state of terror among the individuals who are affected. Exploring how glucose excess, estrogen excess, and anxiety work together to affect the speed at which breast cancer cells multiply and the immune system’s response model is necessary to conceive of ways to stop the spread of cancer. This paper proposes a mathematical model to investigate the impact of psychological panic, glucose excess, and estrogen excess on the interaction of cancer and immunity. The proposed model is precisely described. The focus of the model’s dynamic analysis is to identify the potential equilibrium locations. According to the analysis, it is possible to establish four equilibrium positions. The stability analys

     This paper aims at studying the illocutionary speech acts: direct and indirect to show the most dominant ones in a presidential speech delivered by the USA president. The speech is about the most critical health issue in the world, COVID-19 outbreak.  A descriptive qualitative study was conducted by observing the first speech delivered by president Trump concerning coronavirus outbreak and surveying the illocutionary acts: directive, declarative, commissive, expressive, and representative. Searle's (1985) classification of illocutionary speech acts is adopted in the analysis.

     What are the main types of the illocutionary speech acts performed by Trump in his speech?; Why does

This study deals with knowing the types of research in public relations studies at the Faculty of Mass Communication for the period from 1989 to 2007 and knowing the methods that researchers used in their studies, as well as knowing the methods and tools of scientific research that were used, and whether one method or tool is used more than others, and knowing Samples used in the analysis. As well as the contents and types of this research The institutions that were subjected to the study, and the preparation of the respondents This research aims to answer the following questions:. A- What are the types of research and methods that were used in university theses that dealt with the topic? Public Relations at the Faculty of Media from 1989

This research  deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of  selection  the members of the purchases committees and determine the role of  the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors  ( environmental  , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b