Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud

It is found in the book "Ibn Aqeel: Alfiya Ibn Malek" that there are some linqustical aspected are related to the native tribal speakers like Tamim or Tie or some others. Sometimes in the book he said "some Arabian said without mentioning the name of the tribe.
As weel, he hasn’t mentioned the accent but he does mention the language. In the book, he has brought back the most important and the biqqest Arabian tribes suchas tribes of Hegaz, Tamim, Hatheyal, son of Anber, Tie, Rabia Bin Wael, Bani Katham, Au there, Bani AL Harth, Bani Kalb, Bani Hgim, Zabid, Hamedan, Alia Qais, Bani Ameer and many others. However, the most mentioned tribes were Hegaz and Tami.
Hence, the importance of the book expiain Ibn Aqeel by mentioning these A

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.                      &

Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

One male specimen of the species Metapenaeus stebbingi Nobili, 1904 was first recorded in November 2021 from the Iraqi territorial waters, Northwest of the Arabian Gulf. Therefore, the investigated shrimp species nominally corresponds to the original description of M. stebbing through the main diagnostic features. It must be adopted in the spread and expansion of species, a new record of the area, and a distinctive addition to the species of commercial shrimp within the Iraqi marine waters.

Background: Removing dental plaque is important to maintain a good oral hygiene and prevent periodontal disease; this could not be accomplished by the use of toothbrush alone, it needs the help of interdental aids or intra-oral irrigator devices. The aim of this study was to compare the effect of using Waterpik flosser as adjunct to tooth brushing than using the dental floss with the brushing. Materials and methods: A single blind, six weeks study included 45 subjects divided into three groups of 15 subjects at each group. Group B (brushing) was instructed to use the toothbrush only, group BF (brushing & flossing) was instructed to use dental floss and tooth brushing while group BW (brushing and Waterpik flosser) was instructed to use Water

Optical Mark Recognition (OMR) is the technology of electronically extracting intended data from marked fields, such as squareand bubbles fields, on printed forms. OMR technology is particularly useful for applications in which large numbers of hand-filled forms need to be processed quickly and with a great degree of accuracy. The technique is particularly popular with schools and universities for the reading in of multiple choice exam papers. This paper proposed OMRbased on Modify Multi-Connect Architecture (MMCA) associative memory, its work in two phases: training phase and recognition phase. The proposed method was also able to detect more than one or no selected choice. Among 800 test samples with 8 types of grid answer sheets and tota

The analytic solution for the unsteady flow of generalized Oldroyd- B fluid on oscillating rectangular duct is studied. In the absence of the frequency of oscillations, we obtain the problem for the flow of generalized Oldroyd- B fluid in a duct of rectangular cross- section moving parallel to its length. The problem is solved by applying the double finite Fourier sine and discrete Laplace transforms. The solutions for the generalized Maxwell fluids and the ordinary Maxwell fluid appear as limiting cases of the solutions obtained here. Finally, the effect of material parameters on the velocity profile spotlighted by means of the graphical illustrations