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 pr

Conducted Althilelat chemical models of crude oil back to the reservoir Fertile from the fields of Baghdad and Kut and models of crude oil back to the reservoir ??????? of Haklbe Tikrit and Baghdad were calculated their properties Alvezaúah Kalkthaqh and weight, quality and degree of August j (API) and know the quality Nfothma that was light or heavy and make the comparison between Alinvtin also conducted chemical analyzes of the two models of Almia associated with each of the oil above Almkmnin and measured Ktvthma and Zojithma and concentrations of some dissolved salts in them and clarify the relationship between the oil reservoir and water associated with oil fields...

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

Addressed the problem of the research is marked (experimentation in caves fee) concept and its role in experimentation deviate Display Num formal charges caves. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. Then specify the search for the goals of (revealed the nature and role of experimentation in determining the nature of Manifesting fee documented on the walls of caves), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indicators that resulted from academic theorizi

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using

Objectives: To determine the effectiveness of physical education program on the domains of the university
students attitudes of physical activity and health, physical activity and mental health, physical activity and nutrition
toward physical fitness.
Methodology: A quasi-experimental design is carried out throughout the present study with the application of
test-retest approach through the period from February 3rd 2013 to June 30th 2013. The study is conducted on
purposive sample of(40) Undergraduate Students at the College of Science University of Baghdad . The sample is
Consisted of (20) males and (20) females. Questionnaire of two main parts, Personal and demographic
information and students' attitudes about phys

The study of Shiranish Formation rocks in southern part of Iraq at Ansab area well (KH-6)
were carried out. The formation is tongued with tayarat formation, which bounded from top
and bottom, the upper tongue at thickness 49m. and tongued at depth (476-525m.) the lower
tongue at thickness 4m. tongued at (541-537m.).
The rocks of this formation were divided into three sedimentary microfacies:
1- Dolomitized formininferal Wackestone facies.
2- Dolomitized formininferal Mudstone facies.
3- Dolostone facies.
34 slides were investigated depending on mineralogical, compositional and biological
processes and compared diagenesis which reflect open marine shelf at lower part of formation
(F.Z.2) (S.M.F.8), but at the