the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

The azo Schiff base [Reaction of 4-aminoanypyrine and P-hydroxy acetophenone] and O-Phenylene diamine have been prepared. One azo Schiff base chelate of Co(Il), Ni(II), Cu(II) and Zn(II)ion was also prepared. The chemical frameworks of the azo Schiff base and like elemental analyses (CHN), determinations of molar conductance, 1 H &13C NMR, IR mass and electronic spectroscopy .The elemental analyses exhibited the combination of [L: M] 1:1 ratio. Established on the values IR spectral, it is showed that the azo Schiff base compound acts as neutral hexadentate ligand bonded with the metal ion from two hydroxyl, two azomethine and two azo groups of the azo Schiff base compound in chelation was confirmed by IR , 1Hand 13CNMR spectral outco

This  research aimes to expose the levels of geometrical thinking among the students of mathematic department in Basic Education College at AL-Mustansiriyah University throughout their respondes on the test of  geometrical thinking which consists (50) multi- choice items  distributed on the first four levels of Van Hiele ( recognition – analysis – ordering – deduction ).

The validity and the reliability of the test have been investigated. Besides, the difficulty and its discrimination have been measured. The activity of the wrong variables has been measured.

The test has been applied on (180) male and female students of the first, second and third grades.

This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli , Pseudomonas aeruginosa, Proteus Spp., Klebsiella pneumoniae , Staphylococcus aureus, Streptococcus pyogenes , Bacillus subtilus, and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

The investment decision, a critical decision for each investor as it involves risks and uncertain returns, so investors should avoid cases of uncertainty associated with the final decisions they are involved, and the problem of research in individual differences and differences in the behavior of individual investors and reflect the impact of this investment decision in the Iraqi market for securities. Therefore, the research aims to understand and analyze the impact of determinants of investor behavior as an independent variable in investment decision-making as a dependent variable in the Iraqi market for securities, and the research started from two main hypotheses to explore the influence and correlation between research varia

Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

Based on the theoretical ideas of E. Cassirer, a methodology is developed and an analysis of the painting work by J. Saleem, a representative of modern Iraqi painting, is carried out. While comparing the artistic programme of J. Saleem and the views of E. Cassirer, the methodological potential of the theory of the symbol for the art criticism analysis of the regional painting is clarified. Comparative analysis with the inclusion of the works of B. Buffet, B. Turetsky, J. Miro helps to see the multiple meanings of the same cultural symbol in thematically similar works of different years, created in different socio-cultural circumstances. The article shows that for regions with a shorter history (France, Russia, Spain, etc.), which have lo