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 provision to be withheld to face the risks of seizing such real estates .This procedure helps to fairly present the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.
Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need
... Show MoreThe specimens of Camponotusxerxes Forel, 1904 were collected from different localities in Iraq; the purpose of morphological study of this species in details throughout the present study.
The description was based on major workers belonging to this species, also some notes of polymorphism in workers have been mentioned; the most important of morphological features are illustrated and figured.
has experienced a step-change since the inception of ambient mass spectrometry removed the requirement for samples to be investigated under vacuum conditions. Approaches based on surface– plasma interactions are especially promising, including PADI. Whilst the mechanisms involved in generating PADI spectra still need to be unravelled, PADI shows significant promise to become a valuable and versatile tool in the instrumental arsenal available to the surface analyst
The research deals with Iraq's position of the Lebanese civil war and the Efforts made by Iraq in order to stop the bleeding of this war, the research also deals with the nature of regime in Lebanon and the developments that preceded the war and the positions of the internal and external competing forces, as weu as handling the Iraqi Syrian disagreement and it's impaet on the situation of Lebanon and the war developments.
The research focused on the Iraq's position towards the externd proposed solutions to solve the Lebanese civil war.
Photovoltaic devices (PVs) were fabricated by spray-coating an ink of copper indium diselenide CuInSeR 2 R(CIS) nanocrystals as the light-absorbing layer. Without high-temperature post-deposition annealing, PVs were made on glass substrates with power conversion efficiencies of up to 1.5% and 0.9%, for Au and Mo coated respectively, under AM 1.5 illumination. UV–Vis spectrophotometer in the wavelength range 350–1500 nm. X-ray diffraction (XRD) and energy dispersive spectroscopy (EDS) analysis it is evident that CuInSeR 2 R have the chalcopyrite structure as the major phase and no secondary phase with a preferred orientation along (112) direction and The atomic ratio of Cu : In : Se in the nanocrystals is nearly 1 : 1 : 2.
B3LYP density functional is utilized for probing the effect of decorating Al, Ga, and In on the sensing performance of a boron phosphide nanotube (BPNT) in detecting the 2-chloroethanol (CHE) molecule. We predict that the interaction of pure BPNT with CHE is physisorption, and the sensing response (SR) of BPNT is approximately 6.3. The adsorption energy of CHE is about − 26.3 to − 91.1, − 96.6, and − 100.3 kJ/mol, when the Al, Ga, and In metals are decorated on the BPNT surface, respectively. This indicates that the decorated metals significantly strength the interaction. Also, the corresponding SR meaningfully rises to 19.4, 41.0, and 93.4, indicating that by increasing the atomic number of metals, the sensitivity i
... Show MoreIn data mining, classification is a form of data analysis that can be used to extract models describing important data classes. Two of the well known algorithms used in data mining classification are Backpropagation Neural Network (BNN) and Naïve Bayesian (NB). This paper investigates the performance of these two classification methods using the Car Evaluation dataset. Two models were built for both algorithms and the results were compared. Our experimental results indicated that the BNN classifier yield higher accuracy as compared to the NB classifier but it is less efficient because it is time-consuming and difficult to analyze due to its black-box implementation.
Reliable data transfer and energy efficiency are the essential considerations for network performance in resource-constrained underwater environments. One of the efficient approaches for data routing in underwater wireless sensor networks (UWSNs) is clustering, in which the data packets are transferred from sensor nodes to the cluster head (CH). Data packets are then forwarded to a sink node in a single or multiple hops manners, which can possibly increase energy depletion of the CH as compared to other nodes. While several mechanisms have been proposed for cluster formation and CH selection to ensure efficient delivery of data packets, less attention has been given to massive data co
Modern civilization increasingly relies on sustainable and eco-friendly data centers as the core hubs of intelligent computing. However, these data centers, while vital, also face heightened vulnerability to hacking due to their role as the convergence points of numerous network connection nodes. Recognizing and addressing this vulnerability, particularly within the confines of green data centers, is a pressing concern. This paper proposes a novel approach to mitigate this threat by leveraging swarm intelligence techniques to detect prospective and hidden compromised devices within the data center environment. The core objective is to ensure sustainable intelligent computing through a colony strategy. The research primarily focusses on the
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