Founding a System to secure deposits and protecting the depositors is considered one of the important and exchanged subjects out there in the banking system/field in Iraq at the current time, and the reason behind the exchange and spread of this subject is due to the financial crisis of which the banking sector is suffering from and the stumbling of many banks, those factors have had led to the insecurity of the depositors and their mistrust towards banks, thus, it is necessary to create a system to secure deposits in which depositors would be compensated for the losses caused by the banks' failures. in addition, it could be a countermeasure system which maintains the banking stability, protects the rights of depositors and gains

Phenytoin selective electrodes were constructed based on penytoin-phosphotungstate (Ph-PT) complex with different plasticizers; di-butyl phosphate (DBP), tri-butyl phosphate (TBP), di-butyl phthalate (DBPH),and o-nitro phenyl octyl ether (NPOE) phthalate. The electrodes based on DBPH, ONPOE plasticizers gave Narnistain slope which are, 56.4 and 55.3mV/decade with detection limit of 1.9x10-5 M , 1.8x10-5 and concentration range 10-1 to 10-4 M and pH range 3.0 – 8.0. The electrodes based on TBP and DBP showed non-Nernistain slopes, 40.2,40.5 mV/decade for both plasticizers. Interfering of some cations was investigated and shows no interfering with electrodes response. Potentiometric methods were used for measuring phenytion in

This article deals with estimations of system Reliability for one component, two and s-out-of-k stress-strength system models with non-identical component strengths which are subjected to a common stress, using Exponentiated Exponential distribution with common scale parameter. Based on simulation, comparison studies are made between the ML, PC and LS estimators of these system reliabilities when scale parameter is known.

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

Pollution of the aquatic environment and the depletion of the natural resource cause imbalance in the natural balance of the river environment and contributes to the deterioration of life and the killing of living organisms. Most of the old and modern cities and urban centers were set up close to the rivers because water enters the main lifeblood and all its facilities. The proximity of cities to rivers caused environmental problems resulting from the dumping of residues of these cities to a large and continuous, these wastes include all uses of the city (industrial, agricultural, residential and commercial) and others. The accumulation of these wastes inside the rivers water kills life and makes them unsuitable for various uses to bury

Analysis of variance (ANOVA) is one of the most widely used methods in statistics to analyze the behavior of one variable compared to another. The data were collected from a sample size of 65 adult males who were nonsmokers, light smokers, or heavy smokers. The aim of this study is to analyze the effects of cigarette smoking on high-density lipoprotein cholesterol (HDL-C) level and determine whether smoking causes a reduction  in this level, by using the completely randomized design (CRD) and Kruskal- Wallis method. The results showed that the assumptions of the one- way ANOVA are not satisfied, while, after transforming original data by using log transformation, they are satisfied. From the results, a significantly

Fiber-to-the-Home (FTTH) has long been recognized as a technology that provides future proof bandwidth [1], but has generally been too expensive to implement on a wide scale. However, reductions in the cost of electro-optic components and improvements in the handling of fiber optics now make FTTH a cost effective solution in many situations. The transition to FTTH in the access network is also a benefit for both consumers and service providers because it opens up the near limitless capacity of the core long-haul network to the local user. In this paper individual passive optical components, transceivers, and fibers has been put together to form a complete FTTH network. Then the implementation of the under construction Baghdad/Al

In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.

The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu