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

       Optical properties and surface morphology of pure and doped Polystyrene films with different divalent metals of Zn, Cu and Sn and one concentration percentage have been studied. Measurements of UV-Vis spectrophotometer and AFM spectroscopy were determined. The absorbance, transmittance and reflectance spectrums were used to study different optical parameters such as absorption coefficient, refractive index, extinction coefficient and energy gap in the wavelengths rang 200-800nm. These parameters have increased in the presence of the metals. The change in the calculated values of energy gaps with doping metals content has been investigated in terms of PS matrix structural modification. The value of opt

The purpose of this study was to determine the effect of lupine flour (L.f) and lupine protein concentrate (L.P.C) incorporation on chemical, nutritional and sensual qualities characteristics of biscuit (L.P.C) was prepared by isoelectric precipitation method. A standard recipe for biscuit preparation by wheat patent flour used as the control. Wheat flour in the control treatment was replaced with (L.f) and (L.P.C) at levels 10, 20 & 30%. Chemical composition of (L.f), (L.P.C) and biscuit treatments were studied. Results showed that protein contents were 35.35 & 75.80% for (L.F) and (L.P.C), respectively. While they amounted to 14.70, 16.16 & 18.61% for (L.f) incorporated biscuits and

The optical energy gap and optical constants such as the reflective index, dielectric constant have been evaluated due to The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength (200 - 1100 nm) for PVA/PANI polymer blends and PVA/PANI/ZnO nanocomposites with different concentrations of ZnO (0.02, 0.05, 0.07, 0.1and 0.2) wt %. The results indicate that the materials have allowed direct transition. The reflection index and dielectric constant are increase with wavelength

The present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny

Previously many properties of graphene oxide in the field of medicine, biological environment and in the field of energy have been studied. This diversity in properties is due to the possibility of modification on the composition of this Nano compound, where the Graphene oxide is capable of more modification via addition other functional groups on its surface or at the edges of the sheet. The reason for this modification possibility is that the Sp3 hybridization (tetrahedral structure) of the carbon atoms in graphene oxide, and it contains many oxygenic functional groups that are able to reac with other groups. In this research the effect of addition of some amine compounds on electrical properties of graphene oxide has been studied by the

The effect of heat treatment using different annealing temperatures on optical properties of bulk heterojunction blend (BHJ) Alq3: C60 thin films which are fabricated by the spin coating technique were investigated in this study. The films have been coated on a glass substrate with speed of 2000 rpm for one min and treated with different annealing temperature (373, 423 and 473) K under vacuum. The optical properties and the chemical bonds structure of blends as-deposited and heat treated have been studied by UV-Vis spectroscopic and Fourier Transform-Infra Red (FTIR) measurements respectively. The results of UV visible show that the optical energy gap decreasing with increasing the annealing temperature for the ratio (100:1) while decrea

In this work, chemical oxidation was used to polymerize conjugated polymer "Polypyrrole" at room temperature Graphene nanoparticles were added by in situ-polymerization to get (PPY-GN) nano. Optical and Electrical properties were studied for the nanocomposites. optical properties of the nanocomposites were studied by UV-Vis spectroscopy at wavelength range (200 -800 nm). The result showed optical absorption spectra were normally determined and the result showed that the maximum absorbance wave length at 280nm and 590nm. The optical energy gap has been evaluated by direct transition and the value has decreased from (2.1 eV for pure PPy) to (1.3 eV for 5 %wt. of GN). The optical constants such as the band tail width ΔE was evaluated, the

The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total sulfate con

   In southern Iraq, the Yamama Formation has been a primary carbonate resource since the Lower Cretaceous era. This study covers Siba Field, which is located in southeastern Iraq. This paper will be devoted to a YC unit of study. The most crucial step in reservoir management is petrophysical characterization. The primary goal of this research is to assess the reservoir features and lithology of the Yamama (YC) Formation in the Siba region. Accessible excellent logs include sonic, density, neutron, gamma-ray, SP, and resistivity readings. The Interactive Petrophysics (IP4.4) program examined and estimated petrophysical features such as clay volume, porosity, and water saturation. The optimum approach was the neutron density and clay vo