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.
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Nowadays, still images are used everywhere in the digital world. The shortages of storage capacity and transmission bandwidth make efficient compression solutions essential. A revolutionary mathematics tool, wavelet transform, has already shown its power in image processing. The major topic of this paper, is improve the compresses of still images by Multiwavelet based on estimation the high Multiwavelet coefficients in high frequencies sub band by interpolation instead of sending all Multiwavelet coefficients. When comparing the proposed approach with other compression methods Good result obtained
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تتحقق اهداف الدول عبر توظيف امكانياتها ومواردها ، وهذا التوظيف يقترن بوسائل مختلفة باختلاف الامكانيات المتاحة. وتتفاوت هذه الوسائل ما بين الاكراه والترغيب ، واحياناً من الممكن استخدام كلا الوسيلتين ، وتندرج هذه الوسائل من حيث تصنيفها ضمن نوعين رئيسين هما: القوة الصلبة ]القوة العسكرية والاقتصادية[ والقوة الناعمة ]استخدام جميع ادوات الترغيب وتسخيرها من اجل ان تُعجب بها الدول الاخرى وتنصاع
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Text based-image clustering (TBIC) is an insufficient approach for clustering related web images. It is a challenging task to abstract the visual features of images with the support of textual information in a database. In content-based image clustering (CBIC), image data are clustered on the foundation of specific features like texture, colors, boundaries, shapes. In this paper, an effective CBIC) technique is presented, which uses texture and statistical features of the images. The statistical features or moments of colors (mean, skewness, standard deviation, kurtosis, and variance) are extracted from the images. These features are collected in a one dimension array, and then genetic algorithm (GA) is applied for image clustering.
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A total of 291 specimens were obtained from hospitalized and out patients. They were 10-70 years old, males and females suffering from burn wound infections, during the period29/4/2007–29/9/2007. InAl-Karekh-surgical-hospital&Al-Kadhemiatechinghospital The most common single isolated pathogen was Pseudomonas aeruginosa %38.6 , Escherichia coli %23.7 Klebsiella spp. %12.2 , Staphylococcus spp. %2.19 and Proteas spp. %1.32. As mixed isolates Pseudomonas aeruginosa and Escherichia coli %12.3, Pseudomonas aeruginosa and Klebsiella spp. %0.9 were found. The study isolats were highly resistant to chloromphenicol %10 Tobromycin %97.43, Gentamycin %87.14, Garamycin %83, Pipracellin %83, Penicillin %
... Show MoreThis work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel
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