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 recent decades, the identification of faces with and without masks from visual data, such as video and still images, has become a captivating research subject. This is primarily due to the global spread of the Corona pandemic, which has altered the appearance of the world and necessitated the use of masks as a vital measure for epidemic prevention. Intellectual development based on artificial intelligence and computers plays a decisive role in the issue of epidemic safety, as the topic of facial recognition and identifying individuals who wear masks or not was most prominent in the introduction and in-depth education. This research proposes the creation of an advanced system capable of accurately identifying faces, both with and

Linear regression is one of the most important statistical tools through which it is possible to know the relationship between the response variable and one variable (or more) of the independent variable(s), which is often used in various fields of science. Heteroscedastic is one of the linear regression problems, the effect of which leads to inaccurate conclusions. The problem of heteroscedastic may be accompanied by the presence of extreme outliers in the independent variables (High leverage points) (HLPs), the presence of (HLPs) in the data set result unrealistic estimates and misleading inferences. In this paper, we review some of the robust

After Zadeh introduced the concept of z-number scientists in various fields have shown keen interest in applying this concept in various applications. In applications of z-numbers, to compare two z-numbers, a ranking procedure is essential.  While a few ranking functions have been already proposed in the literature there is a need to evolve some more good ranking functions.  In this paper, a novel ranking function for z-numbers is proposed- "the Momentum Ranking Function"(MRF). Also, game theoretic problems where the payoff matrix elements are z-numbers are considered and the application of the momentum ranking function in such problems is demonstrated.

Background/Objectives: The purpose of this study was to classify Alzheimer’s disease (AD) patients from Normal Control (NC) patients using Magnetic Resonance Imaging (MRI). Methods/Statistical analysis: The performance evolution is carried out for 346 MR images from Alzheimer's Neuroimaging Initiative (ADNI) dataset. The classifier Deep Belief Network (DBN) is used for the function of classification. The network is trained using a sample training set, and the weights produced are then used to check the system's recognition capability. Findings: As a result, this paper presented a novel method of automated classification system for AD determination. The suggested method offers good performance of the experiments carried out show that the

A new poly chain derivative of polyacrolein has been synthesized from the two basic precursors, polyacrolein and aromatic amine/substituted amine in chloroform to prepare poly Schiff base compounds (A1-A4). The novel poly subs.β-lactam derivative is obtained via coupling of poly schiff base with chloroacetyl chloride and trimethylamine (B1-B4). Newly synthesized compound was identified via spectral methods; their [13C-NMR, 1H-NMR, and FTIR] also measurement of some of its physical properties. Furthermore the inhibition effect of synthesized compounds (B1-B4) on the corrosion of stainless steel in 1N HCl was studied by wight loss method. The results of weight loss measurements showed that corrosion inhibition efficiency by increasing the co

The structure, optical, and electrical properties of SnSe and its application as photovoltaic device has been reported widely. The reasons for interest in SnSe due to the magnificent optoelectronic properties with other encouraging properties. The most applications that in this area are PV devices and batteries. In this study tin selenide structure, optical properties and surface morphology were investigated and studies. Thin-film of SnSe were deposit on p-Si substrates to establish a junction as solar cells. Different annealing temperatures (as prepared, 125,200, 275) °C effects on SnSe thin films were investigated. The structure properties of SnSe was studied through X-ray diffraction, and the results appears the increasing of the peaks

This research utilized natural asphalt (NA) deposits from sulfur springs in western Iraq. Laboratory tests were conducted to evaluate the performance of an asphalt mixture incorporating NA and verify its suitability for local pavement applications. To achieve this, a combination of two types of NA, namely soft SNA and hard HNA, was blended to create a binder known as Type HSNA. The resulting HSNA exhibited a penetration grade that adhered to Iraqi specifications. Various percentages of NA (20%, 40%, 60%, and 80%) were added to petroleum asphalt. The findings revealed enhanced physical properties of HSNA, which also satisfied the requirements outlined in the Iraqi specifications for asphalt cement.

Consequently, HS

The study of green colour in glass has a special importance on the glass quality, specially the effect of ferrous oxides content of the limestone. Results obtained that there was a reduction in green colour when different ferrous oxide contents in the limestone were added in glass production, limestone sources from two quarries, and the first contains 0.67% ferrous oxide and the second posses less ferrous oxide.

Reduction of green colour showed higher transmittance12% and it could be suggested that reduction of ferrous oxides content in the limestone is of special importance on the optical properties of glass.

In this paper, a new third kind Chebyshev wavelets operational matrix of derivative is presented, then the operational matrix of derivative is applied for solving optimal control problems using, third kind Chebyshev wavelets expansions. The proposed method consists of reducing the linear system of optimal control problem into a system of algebraic equations, by expanding the state variables, as a series in terms of third kind Chebyshev wavelets with unknown coefficients. Example to illustrate the effectiveness of the method has been presented.