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.
Image retrieval is used in searching for images from images database. In this paper, content – based image retrieval (CBIR) using four feature extraction techniques has been achieved. The four techniques are colored histogram features technique, properties features technique, gray level co- occurrence matrix (GLCM) statistical features technique and hybrid technique. The features are extracted from the data base images and query (test) images in order to find the similarity measure. The similarity-based matching is very important in CBIR, so, three types of similarity measure are used, normalized Mahalanobis distance, Euclidean distance and Manhattan distance. A comparison between them has been implemented. From the results, it is conclud
... Show MoreThere are serious environmental problems in all countries of the world, due to the waste material such as crushed clay bricks (CCB) and in huge quantities resulting from the demolition of buildings. In order to reduce the effects of this problem as well as to preserve natural resources, it is possible to work on recycling (CCB) and to use it in the manufacture of environmentally friendly loaded building units by replacing percentages in coarse aggregate by volume. It can be used as a powder and replacing of percentages in cement by weight and study the effect on the physical and mechanical properties of the concrete and the masonry unit. Evaluation of its performance through workability, dry density, compressive strength, thermal conduct
... Show MoreIs a day or series of days celebrated by Jews for religious or worldly important event in Jewish history as an occasion in Hebrew is called Eid יום טוב good day or good or חג תענית celebrate the festival or celebration. Most of the Jewish holidays are of a religious nature, and there is a worldly character with festivals such as the Festival of Lights חג החנוכה the holiday of Purim and the holidays, although a religious appearance, but she celebration in mundane aspects of the history and traditions of the Jewish occasions. Mass over the holidays when Jews are those mentioned in the Bible in my Leviticus and Deuteronomy. And some holidays established by rabbis in the vicinity of the anc
... Show MoreAddition of bioactive materials such as Titanium oxide (TiO2), and incorporation of bio inert ceramic such as alumina (Al2O3), into polyetheretherketone (PEEK) has been adopted as an effective approach to improve bone-implant interfaces. In this paper, hot pressing technique has been adopted as a production method. This technique gave a homogenous distribution of the additive materials in the proposed composite biomaterial. Different compositions and compounding temperatures have been applied to all samples. Mechanical properties and animal model have been studied in all different production conditions. The results of these new TiO2/Al2O3/PEEK biocomposites with different
... Show MoreThe organizational change management, follows the approach to the transfer or transmission of the individual, or team, or the organization of the current case to the case of a future planned. It is an organizational process aimed at helping stakeholders to accept and then the changes in their business environment. And job satisfaction can be defined as the individual's sense of happiness and satisfaction during the performance of his work and achieved compatibility between what the individual expects from his work and how much it actually gets in this work, and job satisfaction is to pay the individual components of the work and production. Through the concepts above chose researcher on the title search g
... Show MoreJeder Lernende, der in der Fremdsprache Deutsch kommunizieren möchte, wird sich auch mit der deutschen Aussprache beschäftigen (müssen). Wer eine gute Aussprache hat, wird nicht nur oft und zu Recht bewundert, er hat es auch leichter, die deutsche Sprache zu verstehen, und er wird gut verstanden. Aussprachefehler beeinträchtigen die Kommunikation, sie führen zur Unverständlichkeit von Namen, Wörtern und Äußerungen oder Mißverständnissen, sie bewirken Ermüdung und Konzentrationsverluste und beeinträchtigen die Sprachverarbeitung durch Assoziationen und Emotionen, die beim Hörer entstehen können.’’[1]
Diese vorliegende Forschung befasst sich mit der Wic
... Show MoreThe basic skills (defensive & offensive) in basketball it is a base for completion and decide the level of the team and the rank, in same time considers the axel of the researchers when putting tests and forming new groups so close from real situation games to create real vision and estimate for skill state and a method to recorrect & presenting positive resolutions, the problem of research were indicate to variables may happen in training operation it demand tests matches with these variables and forming new standards, and another way the researchers find a few patterns for measuring basic skills (defensive & offensive) also application these tests on samples it differs from the originals one that the tests designed for it. The sample repr
... Show MoreThe transport of energy from the focal region when high power laser are focused onto
solid targets is of two dimensions axially in the direction of the laser and laterally in the
direction along the target surface perpendicular to the laser direction.
In this paper we present anew consideration to study lateral energy transport in plasma
produced by laser KrF λ=248nm and pulse time 20n sec. Targets are C, Al, Cu.we used
photo resist (negative type) which is mode localy and noticing the effective area as
afunction of lateralenergy transport
Many tools and techniques have been recently adopted to develop construction materials that are less harmful and friendlier to the environment. New products can be achieved through the recycling of waste material. Thus, this study aims to use recycled glass bottles as sustainable materials.
Our challenge is to use nano glass powder by the addition or replacement of the weight of the cement for producing concrete with enhanced strength.
A nano recycled glass p
In this paper, we will study non parametric model when the response variable have missing data (non response) in observations it under missing mechanisms MCAR, then we suggest Kernel-Based Non-Parametric Single-Imputation instead of missing value and compare it with Nearest Neighbor Imputation by using the simulation about some difference models and with difference cases as the sample size, variance and rate of missing data.
