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

The media, especially the satellite channels in our time, are one of the most important pillars of daily life, public and private, for society and people, and are considered by sociologists and sociologists as one of the most important factors of social upbringing and the most important, as a result of the technological and technological development of the media as well as increasing their numbers and vertical and horizontal expansion locally, As well as entering into the lives of individuals and people and leading them to important sites within their interests and preferences, not to mention the long time spent exposure to those media and benefit from the programs offered or broadcast. , The problem of this research is that there is a l

This research was carried out to study the effect of plants on the wetted area for two soil types in Iraq and predict an equation to determine the wetted radius and depth for two different soil types cultivated with different types of plants, the wetting patterns for the soils were predicted at every thirty minute for a total irrigation time equal to 3 hr. Five defferent discharges of emitter and five initial volumetric soil moisture contents were used ranged between field capacity and wilting point were utilized to simulate the wetting patterns. The simulation of the water flow from a single point emitter was completed by utilized HYDRUS-2D/3D software, version 2.05. Two methods were used in developing equations to predict the domains o

The study aimed at recognizing the availability of the cultural intelligence dimensions in social studies book at the high school in the kingdom of Saudi Arabia (curricula system- joint program). The study used the descriptive approach and content analysis method. As tools of the study, the study adopted a list of cultural list of indicators and dimensions that suits the secondary stage social curricula. It further adopted a content analysis form designed to analyze the social studies book in the secondary school in the kingdom of Saudi Arabia. The study has reached several results, the most significant results were: There is a difference in including the cultural intelligence dimensions in social studies book at high school in the kingd

Allah's wisdom has necessitated concentrating un human nature the ability of
mediation and forethought .among the aspect of this ability is the recognition of the
relationship between causes and effects issues and reasons behind them and the
sensing of similarities and differences and distinguish the connection between the
subjects and characteristics and the innate perception of material and immaterial good
and bad.
Allah's wisdom has willed not to make his law away from the nature of people of
discovering the relationship between things and their causes, or similarity between
things and their counterparts to use the Quranic text to convince reason and to enable
reason to realize the wisdom quranic text within

The Hartley transform generalizes to the fractional Hartley transform (FRHT) which gives various uses in different fields of image encryption. Unfortunately, the available literature of fractional Hartley transform is unable to provide its inversion theorem. So accordingly original function cannot retrieve directly, which restrict its applications. The intension of this paper is to propose inversion theorem of fractional Hartley transform to overcome this drawback. Moreover, some properties of fractional Hartley transform are discussed in this paper.

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas

The current research aims to determine the intellectual security and the psychological resilience of Secondary school students and how these two variables are related to each other. The study also seeks the extent to which psychological resilience contributes to intellectual security

The research sample consisted of (420) students from the Secondary stage in the Directorate of Education of Baghdad / Rusafa III. Two scales were administered to the participants to collect the needed data. As for the analysis of data, Pearson correlation coefficient, T-test, and the Regression analysis were employed, the results revealed:

1. The members of the sample have an intellectual Security.
2. The members of the sample have