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.                      &

Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B¹Σ⁺-A¹Π and B¹Σ-X¹Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B¹Σ⁺- X¹Σ⁺ transition the branch's lines extend towards lower wavenumber. This is because (B_v'-B_v") value is negative, i.e  B_v'< B_v" For B¹Σ⁺-A¹Π

The Coronavirus Disease 2019 (COVID-19) pandemic has caused an unprecedented disruption in medical education and healthcare systems worldwide. The disease can cause life-threatening conditions and it presents challenges for medical education, as instructors must deliver lectures safely, while ensuring the integrity and continuity of the medical education process. It is therefore important to assess the usability of online learning methods, and to determine their feasibility and adequacy for medical students. We aimed to provide an overview of the situation experienced by medical students during the COVID-19 pandemic, and to determine the knowledge, attitudes, and practices of medical students regarding electronic medical education.

Background: Preparation of platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive method to obtain a natural concentration of autologous growth factors that is widely used to accelerate soft and hard tissue healing, thus, PRF is used in different fields of medicine. The aim of this study was to evaluate the effect of local application PRF on stability of dental implants. Materials and methods: nineteen healthy patients with adequate alveolar bone with two or more adjacent missing teeth and/or bilaterally symmetric to the midline (split-mouth design) missing teeth participated in this study. Each patient received at least two dental implants (Dentium Co., Korea). After surgical preparation of the implant sockets, the PRF was

 The general approach of this research is to assume that the small nonlinearity can be separated from the linear part of the equation of motion. The effect of the dynamic fluid force on the pump structure system is considered vibrates at its natural frequency but the amplitude is determined by the initial conditions. If the motion of the system tends to increase the energy of the pump structure system, the vibration amplitude will increase and the pump structure system is considered to be unstable. A suitable MATLAB program was used to predict the stability conditions of the pump structure vibration. The present research focuses on fluid pump problems, namely, the role played by damping coefficient C, damping factor

Asphaltene is one of the fractions of the crude oil which is soluble in aromatics such as benzene or toluene and insoluble in alkane such as n-heptane, n-pentane or petroleum ether (mixture of alkane compounds).  Asphaltene precipitation is one of the most common problems that sometimes occurs in both oil recovery and refinery processes as a result of changing in pressure, oil composition, or temperature. Therefore the stability of asphaltene in the crude oil must be studied to show the tendency of it for precipitating asphaltene to prevent it (Asphaltene precipitation and deposition problem) and eliminate the burden of high treatment costs.

In the present study, saturate, aromatic, resin and asphaltene (SAR

In this research study the effect of fish on the properties optical films thickness 1200-1800 and calculated energy gap Basra direct transport permitted and forbidden to membranes and urged decreasing values ??of Optical Energy Gap increase fish included accounts optical also calculate the constants visual as factories winding down and the refractive index and reflectivity membranes also by real part and imaginarythe dielectric constant

ABSTRACT Background: Improving the properties of heat- cured and self-cured acrylic resin have been studied by many researchers. However, little studies concerned with visible light cured resin (VLCR) improved through addition of nanofiller are available. The purpose of this study was to evaluate some properties of (VLCR) after addition of SiO2 nanofiller. Materials and Methods: SiO2 nanofiller were added to (VLCR) tray material after being dissolved in tetrahydrofuran (THF) solvent. According to the pilot study 2% SiO2 nanofiller addition exhibited better properties than the other percentages (1%, 3%). The main study conducted involved (100) specimens divided into 5 groups according to the test included. (20) Specimens were selecte