The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

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.                      &

One of topics that occupied alarge area  in Iraqi  society  at the moment is the  issue( of tribal  separation and its  relation  to the organization of  the community ) so we see in the civilizations and heritage  of each community aset  of provisions and laws that take the form of status   customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within  the subject and this can only be  achieved  from the social co

This study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in   spreading this or that rumor, as the Internet is considered an easy means in the production, spreading  and re-spreading  of

In this study, a mathematical model for the kinetics of solute transport in liquid membrane systems (LMSs) has been formulated. This model merged the mechanisms of consecutive and reversible processes with a “semi-derived” diffusion expression, resulting in equations that describe solute concentrations in the three sections (donor, acceptor and membrane). These equations have been refined into linear forms, which are satisfying in the special conditions for simplification obtaining the important kinetic constants of the process experimentally.

Static reservoir modeling is the interacting and analysis of the geological data to visualize the reservoir framework by three-dimensional model and distribute the static reservoir properties. The Petrel E&P software used to incorporate the data. The interpreted log data and core report used in distribution of petrophysical properties of porosity, water saturation and permeability for Zubair reservoir in Luhais oil field.

   The reservoir discretized to 274968 cells in increments of 300, 200 and 1 meter in the direction of X, Y, and Z respectively. The geostatistical approach used in the distribution of the properties of porosity and water saturation overall the reservoir units. The permeability has been calculated

Botnet detection develops a challenging problem in numerous fields such as order, cybersecurity, law, finance, healthcare, and so on. The botnet signifies the group of co-operated Internet connected devices controlled by cyber criminals for starting co-ordinated attacks and applying various malicious events. While the botnet is seamlessly dynamic with developing counter-measures projected by both network and host-based detection techniques, the convention techniques are failed to attain sufficient safety to botnet threats. Thus, machine learning approaches are established for detecting and classifying botnets for cybersecurity. This article presents a novel dragonfly algorithm with multi-class support vector machines enabled botnet