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

In this paper, we present multiple bit error correction coding scheme based on extended Hamming product code combined with type II HARQ using shared resources for on chip interconnect. The shared resources reduce the hardware complexity of the encoder and decoder compared to the existing three stages iterative decoding method for on chip interconnects. The proposed method of decoding achieves 20% and 28% reduction in area and power consumption respectively, with only small increase in decoder delay compared to the existing three stage iterative decoding scheme for multiple bit error correction. The proposed code also achieves excellent improvement in residual flit error rate and up to 58% of total power consumption compared to the other err

      In this article,  the existence of thermal radiation with Copper- water nanofluid, the effect of heat transfer in  unsteady magnetohydrodynamics (MHD) squeezing and suction-injection on the flow between parallel plates( porous medium) are studied. Rosseland approximation and   the radiation of  heat flux are used to depict the energy equation. The set of ordinary differential equations  with  boundary conditions are analytically resolved by applying a new approach method (NAM). The influences of thermal field and physical parameters on dimensionless flow field  have been displayed in tabular and graphs form. The presented results show that the heat transfer coefficient is reduced by the thermal radiation coefficient in

This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distrib

Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to

The high temperature superconductor’s compounds are one of the hot spot field of science, due to their applications in industries. Hg0.8Sb0.2Ba2Ca2Cu3O8+δ and Hg0.8Sb0.2Ba2Ca1Cu2O6+δ, were manufactured using a doable-step of solid state reaction method. The samples were sintered at 800 ° C. The transition temperatures Tc are found from electrically resistively by using four probe techniques. The resistivity become zero when the transition temperature Tc(offset) have 131 and 119 K, and the onset temperature Tc(onset) have 139 K for Hg0.8Sb0.2Ba2Ca2Cu3O8+δ and 132 K for Hg0.8Sb0.2Ba2Ca1Cu2O6+δ. Analysis of X-ray diffraction showed a tetragonal structure with lattice parameters changes for all samples.

Abstract

    In this paper, the solutions to class of robust non-linear semi-explicit descriptor control systems with matching condition via optimal control strategy are obtained. The optimal control strategy  has been introduced and  developed in the sense that, the optimal control  solution is robust solution to the given non-linear uncertain semi-explicit descriptor control system. The necessary mathematical proofs and remarks as well as  discussions are also proposed. The present approach is step-by-step illustrated by application example to show its effectiveness a and efficiency to compensate  the structure uncertainty in the given semi-explicit (descriptor) control