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.                      &

Academic boredom is one of the most emotional problems that arouse an individual's fatigueness and lowers his interest. This is because of the environment's low efficiency and of spending long monotonous time. This state is characterized by having lack of interest, difficulties in concentration, and the desire to leave the class.  It is considered one of the most prominent forms of boredom widespread among students and the most severe and dangerous one that has negative effects and severe psychological and social problems. The current research aims to investigate a randomly selected sample of 335 students from the first and third grades at the directorates of education (Karkh and Rusafa) who suffers from academic boredom. Similarily

Background: This study was conducted to assess the effects of various beverages on the shear bond strength of light-cured orthodontic composite used to bond stainless steel orthodontic brackets on human teeth and to determine the site of bonding failure of this material. Materials and Methods: Fifty extracted human premolars were selected and randomly divided into five equal groups each with 10 teeth according to the beverage type (Control, One Tiger, Milk, Green tea and Coffee). After bonding, the teeth were immersed in specific beverages for 5 minutes twice daily with equal intervening intervals then washed and stored in distilled water at 37º C for the reminder of the day. The process was carried out for 30 days. The samples were then

Abstract

Through this study, I tried to identify the grammatical efforts of one of the most important authors of the footnotes that were built on the luminous benefits marked with (Explanation of Mulla Jami in Grammar), and he is Sheikh Isamah Allah Al-Bukhari, who died in the eleventh century AH, trying as much as possible to stay away from the path of tradition in repeating the efforts of Those who preceded me in explaining the grammatical efforts of many grammarians, and perhaps what helped me in this is the characteristics that characterize the notes owners that may distinguish them from other owners of grammatical authorship, as a result of what characterized the personality of the notes owners from the predominance of the in

Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA

  The purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D

Records of two regionalized variables were processed for each of porosity and permeability of reservoir rocks in Zubair Formation (Zb-109) south Iraq as an indication of the most important reservoir property which is the homogeneity , considering their important results in criterion most needed for primary and enhanced oil reservoir .Z and F tests that were calculated for the two above mentioned properties of pair units of Zubair Formation have shown the difference in depositional energy and different diagenesis between units IL and AB , DJ and AB , and the similarity in grains size , sorting degree , depositional environment and pressure gradients between IL and AB units , LS and IL units ; also the difference in the properties above betw

The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct transition we

The effect of annealing on the structural and optical properties of Antimony trisulfide (Sb2S3) is investigated. Sb2S3 powder is vaporized on clean glass substrates at room temperature under high vacuum pressure to form thin films. The structural research was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to the polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. The absorption coefficient and optical energy gap of the investigated films are calculated using transmission spectra. Both samples have strong absorption in the visible spectrum, according to UV-visible absorption spectra. The optical

In this study, Epoxy Resin plates was prepared by mixing epoxy(A) and hardner(B)with ratio(A:B) (3:1) with different thickness (0.3-0.96)cm. The effect of thickness on optical properties have been studied (absorption ,transmission ,reflectance) also the optical constant were found like (absorption coefficient, extenuation coefficient and refraction index) for all of the prepared plates. The results have shown that by increasing the thickness of plates., the absorption intensity increase in which at plates thickness (0.3-0.96)cm the absorption intensity were(1.54-1.43) respectively, and since absorption peak for epoxy occur in ultraviolet region and exactly at wavelength(368)nm and energy gap(Eg=3.05 eV) thus their good transmittance in the