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.                      &

Summary:
Background: Pneumonia is a common form of lower respiratory tract infection (LRTI) in children under five years of age and it is the leading cause of morbidity and mortality in this age group. Early management is important in decreasing its complications and mortality.
Methods: A cross sectional study of 100 patients, their ages ranged from 2 months to 5 years. They were admitted to Children Welfare Teaching Hospital Medical City–Baghdad in a period from 7th of November 2010 to 5th of May 2011, suffering from Lower Respiratory Tract Infections (fever, cough and tachypnea) and classified into two groups according to chest radiograph (CXR) findings, those with a patch (pneumonia) and others with normal or hyper inflated CX

This study calculated the surface roughness length (Z_o), zero-displacement length (Z_d) and height of the roughness elements (Z_H) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Z_o) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w

Background :

Colorectal cancer (CRC) is the 4^th common gastrointestinal cancer. (BRAF^V600E) is a member of RAF family of serine/threonine protein kinases that function to regulate the (MAPK) / (ERK) pathway. BRAF^V600E mutated CRC are associated with right-sided primary tumors, older women and high-grade tumors.

Aims of the study:

Study the immunohistochemical expression of BRAF^V600E biomarker in a sample of Iraqi patients with colorectal cancer and the correlation of BRAF^V600E expression with other clinicopathological variables such as patient's age and tumor gra

Background: Human colorectal carcinogenesis is a complex, multistep and multigenetic process. Matrix metalloproteinase-2 and cyclooxygenase-2 are key enzyme in degradation of extracellular material, are over expressed in several epithelia like colorectal adenocarcinoma.
Objectives: This study was designed to detect the expression of matrix metalloproteinase-2 and cyclooxygenase-2 in patients with colorectal carcinoma and their correlation with age, gender, tumor grade and presence or absence of muscle invasion.
Materials and methods: Immunohistochemical staining of MMP-2 and COX-2 was determined in 40 tissue samples from colorectal patients, from teaching laboratories in Baghdad medical city. In additi

        Most vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

Objective: The aim of this study is to detect the effect of continuous exposure to Sodium Nitrite on 8-oxoguanine
DNA glycosylase (OGG1) gene which responsible on DNA repairs. DNA repair play a major role in maintaining
genomic stability when DNA exposure to damage. Genomic stability is very important for keeping body cells
healthy and to prevent many types of tumor development. Many genes are responsible for this job; one of them is
OGG1 gene.
Methodology: In current study two groups of mice were chronically exposed to sodium nitrite for six months and
eighteen months while third group was used as a control. Then sizes of OGG1 were estimated.
Results: The results exhibited in the unexposed (control) mice had two dif

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in