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 study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

Shatt Al-Hilla branches from the left of Euphrates River, U/S Hindiyah Barrage, Iraq, and extends about 100 km. It branches at the end into Shatt Al-Diwaniya 112 km and Shatt Al-Daghara 64 km. The study aims to evaluate and develop (Hilla-Daghara) rivers system, which is included Shatt Al-Hilla and Shatt Al-Daghara. Fieldwork began from (26 October until December) 2020. M9, S5 devices, and the installed staff gauges were used to measure discharges and water levels, respectively. A one-dimensional model was developed for the study area by HEC-RAS, after calibration and verification by field measurements; the Manning's n of Shatt Al-Daghara is found to be 0.022. Five Scenarios were simulated to study the reach under the cu

The water scarcity that Iraq suffers from and the low irrigation efficiency in irrigation projects, therefore, it was necessary to evaluate the performance of the irrigation system of the western canal for the Ishaqi irrigation project in Salah al-Din Governorate to determine the water management strategies that can be used to improve the irrigation efficiency in the project. The performance of the field irrigation system was evaluated on two fields of different crops and irrigation methods according to the agricultural reality of the study area in the Western canal for the Al-Ishaqi Irrigation Project in Salah Al-Din Governorate. The fieldwork included measurements of the moisture content before and after irrigation, fi

Objective: This study aims to evaluate nurses' practices regarding electronic nursing documentation

Methodology: 40 nurses have been chosen for a pre experimental sample using a non-probability (purposive) method between November 20, 2021, and March 1, 2023. The pretest and posttest comparisons included the same group that had been exposed to the software.

Results : table the nurses' practices toward electronic nursing documentation was described as poor and fair it means that nurses practices need to be improved and developed by an interventional program. there is no significant differences between age, gender and years of employment variables and nurses practices.

الملخص - يهدف البحث الحالي الى تعرف اتجاهات مدرسي ومدرسات المدارس الثانوية نحو التربية الجنسية والتعرف على اثر متغير الجنس (ذكور، إناث) في تكوين اتجاهات تدريس التربية الجنسية في التعليم - الثانوي فضلاً عن تعرف التطبيقات التربوية للتربية الجنسية في المدارس الثانوية ، إذ ان التربية الجنسية واحدة من أهم فروع التربية في الإسلام , وهي ذات أهمية في نشر الوعي الديني والصحي والتربوي والاجتماعي والثقافي في المجتمع

Each organization struggles to exploit each possible opportunity for gaining success and continuing with its work carrier. In this field, organization success can be concluded by fulfilling end user requirements combined with optimizing available resources usage within a specified time and acceptable quality level to gain maximum profit. The project ranking process is governed by the multi-criteria environment, which is more difficult for the governmental organization because other organizations' main target is maximizing profit constrained with available resources. The governmental organization should consider human, social, economic and many more factors. This paper focused on building a multi-criteria optimizing proje

       The multimetric Phytoplankton Index of Biological Integrity (P-IBI) was applied throughout Rostov on Don city (Russia) on 8 Locations in Don River from April – October 2019. The P-IBI is composed from seven metrics: Species Richness Index (SRI), Density of Phytoplankton and total biomass of phytoplankton and Relative Abundance (RA) for blue-green Algae, Green Algae, Bacillariophyceae and Euglenaphyceae Algae. The average P-IBI values fell within the range of (45.09-52.4). Therefore, water throughout the entire study area was characterized by the equally "poor" quality. Negative points of anthropogenic impact detected at the stations are: Above the city of Rostov-on-Don (1 km, higher duct Aksai) was 38.57 i