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.
This research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect and Revelation and the nature of their relationship, in two core points:
The first point: Could there be a real conflict between Intellect and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.
The second point: For whom is the priority, for the Intellect or th
... Show MoreAbstract The aim of the current research is to identify the time perspective and the quality of academic life of Baghdad University students. The research also aims to identify the relationship between the time perspective and the academic quality of Baghdad University students and the extent to which the time perspective dimension of academic quality contributes to the identification of the difference between the time perspectives in terms of gender. Finally, the research aims to identify if there is a significant difference in the quality of academic life between males and females. The scales were applied to a number of (434) university male and female student. A one-sample t-test, a two-sample t-test, the analysis of the variation, the P
... Show MoreSocial Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation. Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota
... Show MoreTranslation is a vital process that needs much more understanding and mutual background knowledge on the part of ESL or EFL learners in terms of grammar , meaning and context of both the SL and TL . Thus , the main aim of the current research paper is to identify and figure out the techniques used by ESL or EFL learners when translating English barnyard verbs into Arabic . The main problem of this study is attributed to the fact that ESL or EFL learners may not be able to identify and understand the connotative meaning of barnyard verbs since these verbs are onomatopoeic (i.e,) a word that phonetically imitates, or suggests the source of sound that it describes. Therefore they may be unable to translate these verbs appropriately and accura
... Show Moreتكمن أهمية البحث من الاستفادة من تمرينات الخاصة بمساعدة استعمال أي جهاز تدريبي مثل استعمال جهاز (Vertimax) فإِنَّ هذهِ التدريبات تساعد في تطوير التحمل الخاص وفقًا لما يتطور من قدرات بدنية باستعمال هذا الجهاز، ومن هنا برزت مشكلة البحث انه من المهم للاعب ان يعمل على الروافع الجسم للحصول على اداء افضل في عملية الرمي والحصول على افضل انجاز لهذة الفعالية باستعمال جهاز تدريبي جديد حيث يسلط مقاومات متعددة في ان وا
... Show MoreAfrican-American writers during the 19th century wrote in the shadow of the prominent romance, sentimental, and domestic fiction. Harriet Wilson’s Our Nig (1859) reflects an “alternative social character”, for the female protagonist suffers racism in the free North, because she is a mulatto child. Through depicting the life of free blacks, who supposedly lives a better life than Southern slaves, Wilson exposes how she has actually lived and sensed life in antebellum America. According to Raymond Williams (2011), there are two kinds of literary writings. The first represents the general tendency of the age, and he calls it “dominant social character”; representing the majority content of both the public writing and speaking. But, a
... Show MoreThe main objective of this work is to propose a new routing protocol for wireless sensor network employed to serve IoT systems. The routing protocol has to adapt with different requirements in order to enhance the performance of IoT applications. The link quality, node depth and energy are used as metrics to make routing decisions. Comparison with other protocols is essential to show the improvements achieved by this work, thus protocols designed to serve the same purpose such as AODV, REL and LABILE are chosen to compare the proposed routing protocol with. To add integrative and holistic, some of important features are added and tested such as actuating and mobility. These features are greatly required by some of IoT applications and im
... Show MoreThe γ- mixing ratios of γ- transitions from levels of 56Fe populated in reaction are calculated using least square fitting program for the first time in the case of pure and mixed transitions the results obtained have been compound with γ Values determined by other methods .The comparison shows that the agreement is good this confirmed the valilety of this method in calculating of values for such γ- transitions key word: γ- transition ,Multipole mixing ratios ,Least square fitting method.
Management is considered as most important resource of the society ones in modern era and an exchange
point in societies’ lives in order to achieve its goals and wishes. So far, management behinds the new
electronic society has become different in shape and nature due to the force of the nature of information
technology that shapes the relationships between the world’s individuals at the national level but it goes
beyond the international ones. The study aims at identifying the impact of the electronic management’s
components upon the improvement of the quality of nursing care in Baghdad’s hospitals. The descriptive
design, with a sample-survey approach, is used as appropriate ones for the field study of social
The objective of drilling parameters optimization in Majnoon oilfield is to arrive for a methodology that considers the past drilling data for five directional wells at 35 degree of inclination as a baseline for new wells to be drilled. Also, to predicts drilling performance by selecting the applied drilling parameters generated the highest rate of penetration (ROP) at each section. The focal point of the optimization process is to reduce drilling time and associated cost per each well. The results of this study show that the maximum ROP could not be achieved without sufficient flow rate to cool and clean the bit in clay intervals (36" and 24") hole sections. Although the influence of combination of Weight on Bit (WOB), Round per minute
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