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.                      &

Background: Educational environment is one of the most important determinants of an effective curriculum. Students' perceptions of their educational environment have a significant impact on their behavior and academic progress. Objective: 1. To identify students’ perception to the educational environment.2. To identify any gender or class level differences in the students’ perception.Type of the study: This is a descriptive cross-sectional studyMethodology: The study was carried out on convenient sample of 150 students of 2nd and 5th grade. This study was done in Al Kindy Medical College, Baghdad, Iraq and conducted during the period from the 1st of October 2013 till the end of March 2014, by using DREEM questionnaire a validated uni

Uropathogenic E. coli (UPEC) is problematic and still the leading cause of urinary tract infections worldwide. It is developed resistance against most antibiotics. The investigation, surveillance system, and efficient strategy will facilitate selecting an appropriate treatment that could control the bacterial distribution. The present study aims to investigate the epidemiology and associated risk factors of uropathogenic E. coli and to study their antibiotic resistance patterns. 1585 midstream urine specimens were collected from symptomatic urinary tract infections (UTI) patients (225 males and 1360 females) admitted to Zakho emergency hospital, Zakho, Kurdistan Region, Iraq from January 2016 until the end of December 2

Iraqi oil crudes have some of the physical and chemical characteristics that distinguish it from other types of oil crudes in the world. Some of these features such us molecular composition, rheological, viscosity and emulsions are studied carefully by researchers. In this work, a comparative study of the linear and the non-linear optical properties for typical heavy and light crude oils of Iraqi origin was studied utilizing Z-scan technique. The He -Ne laser of wavelength 632.8 nm had been used for this purpose. These samples were collected from Basra and Kut oil fields. The values of the non-linear refractive index (n₂), non-linear absorption coefficient (β), and third-order electrical susceptibility (χ³) were e

Abstract

The study aims to identify the reality of knowledge management in decision-making in academic departments from the point of view of faculty members at Blonde University. It also aims to propose mechanisms and suggestions to improve decision-making in the academic departments of the university in light of the management of knowledge. To achieve the objectives of the study, a descriptive method was used, in which a questionnaire consisted of (40) items administered to (137) participants of the faculty members. The results of the study indicated that the reality of the application of knowledge management in the decision-making process showed a high score mean.  There are no statistically significant d

The water injection of the most important technologies to increase oil production from petroleum reservoirs. In this research, we developed a model for oil tank using the software RUBIS for reservoir simulation. This model was used to make comparison in the production of oil and the reservoir pressure for two case studies where the water was not injected in the first case study but adding new vertical wells while, later, it was injected in the second case study. It represents the results of this work that if the water is not injected, the reservoir model that has been upgraded can produce only 2.9% of the original oil in the tank. This case study also represents a drop in reservoir pressure, which was not enough to support oil production

This paper deals with an up to date problem for oil and gas industry- separation of the gas -fluid fogs. Here is described the worked out physical model of the gas movement process in the sections of the inertial filtering (IF) gas separators. One can find the mathematical model for research of the fields of velocities and pressures in the inertial curvilinear channel. The main simplifications and assumptions are explained. This mathematical model has been made using mathematical program Maple and it is received the 3-d graphic of the distribution componential speed parts in the channel and also 2-d graphics at the channel sectional view when the flow is flat. The new method for gas - fluid systems separation is suggested.

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 reservoirs.The results of dispersion treatment,the statistical incorporeal indications,boxes plots,rhombus style and tangents angles of intersected circles indicated by confidence interval of porosity and permeability data, have shown that the reservoir rocks of Zubair units (LS),(1L) and (DJ) have reservoir properties of high quality,in contrast to that of Zubair units (MS) and (AB)which have reservoir properties of less q

Women's rights in social studies and national textbooks in the secondary stage in the light of the international charters of women's rights and the cultural specificity of the Saudi society Abstract The current study focuses on exploring women rights that required to be involved in social studies and national textbooks in the secondary stage in the light of international conventions on women's rights and cultural specificity of the Saudi society, as well as to reveal the teachers and educational supervisors' estimation about the degree of importance of those components included in the books, and then build a matrix of the range and sequence of women's rights in the books of social studies and national in the secondary stage. The study us