Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

An Expression for the transition charge density is investigated
where the deformation in nuclear collective modes is taken into
consideration besides the shell model transition density. The
inelastic longitudinal C2 and C4 form factors are calculated using
this transition charge density for the Ne Mg 20 24 , , Si 28 and S 32
nuclei. In this work, the core polarization transition density is
evaluated by adopting the shape of Tassie model togther with the
derived form of the ground state two-body charge density
distributions (2BCDD's). It is noticed that the core polarization
effects which represent the collective modes are essential in
obtaining a remarkable agreement between the calculated inelastic
longi

Inelastic longitudinal electron scattering form factors have been calculated for isoscaler transition
T = 0 of the (0+ ®2+ ) and (0+ ®4+ ) transitions for the 20Ne ,24Mg and 28Si nuclei. Model
space wave function defined by the orbits 1d5 2 ,2s1 2 and 1d3 2 can not give reasonable result for
the form factor. The core-polarization effects are evaluated by adopting the shape of the Tassie-
Model, together with the calculated ground Charge Density Distribution CDD for the low mass 2s-1d
shell nuclei using the occupation number of the states where the sub-shell 2s is included with an
occupation number of protons (a ) .

The study aims mainly to evaluate the performance of Sharq Dijila water treatment plant in removing turbidity for the period of 1-4-2001 to 31-3-2004. Daily data for turbidity of raw, clarified, filtered, and supplied water were analyzed. The results of the study showed that there is a wide variation in turbidity levels of raw water fluctuating between 10-1000 NTU with mean value of 41.3 NTU. Turbidity values of the clarified water varied between 1.4-77 NTU. Based on the turbidity value of 10 NTU and 20 NTU (the design maximum turbidity) the readings gave an acceptable percentage of 32.4% and 86% respectively. The turbidity of filtered water ranged between 0.2-4.5 NTU which are completely in compliance with Iraqi and WHO standards. In ac