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.                      &

لقد اعتبر انسان وادي الرافدين قديماً، الكون عبارة عن دولة كونية، وكل مافيه - اي الكون كان يعد عبارة عن ذوات فردية، فكل حي وجماد وفكرة مجردة وكل حجر وكل شجرة وكل خاطر يتمتع بارادة ذاتية وشخصية خاصة، لقد تمثل الكون في ذهن الانسان بهيئة واحدة الا وهي نظام من الارادات فالكون ككل منسق انما هو مجتمع، أو دولة فكانت هذه الدولة الكونية تضم إلى جانب الشخصيات الفعالة في هيئة الحكم اعضاء لم يكن لهم نفوذ في السياسة ولا دور ل

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

An assembled pulsed Nd:YAG laser-robot system for spot welding similar and dissimilar metals is presented in this paper. The study evaluates the performance of this system through investigating the possibility and accuracy of executing laser spot welding of 0.2 mm in thickness stainless steel grade AISI302 to 0.5 mm in thickness low carbon steel grade AISI1008. The influence of laser beam parameters (peak power, pulse energy, pulse duration, repetition rate, and focal plane position on the final gained best results are evaluated. Enhancement of the experimental results was carried by a computational simulation using ANSYS FLUENT 6.3 package code.

The Samanen Was of ancient Iranian origin and they were the best representatives of the Arab Authority in Khorasan and beyond the river. They were near the Turkish people have published the Islamic religion throughout the Turks and used many of the Turkish forces in their servers administrative and military

Al-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters: 

Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference. 

Section Two: Discussed the ways that possibly come in the name of Preference and resol

Al-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters: 

Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference. 

العقيدة الدينية وأثرها على منهج التفكير السياسي للولايات المتحدة الامريكية

the banks are one of the public services that must be available in the city to ensure easy financial dealings between citizens and state departments and between the state departments with each other and between the citizens themselves and to ensure easy access to it, so it is very important to choose the best location for the bank, which can serve the largest number of The population achieves easy access. Due to the difficulty of obtaining accurate information dealing with the exact coordinates and according to the country's specific projection, the researcher will resort to the default work using some of the files available in the arcview program