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.                      &

Purpose: We report a series of 29 pediatric patients who sustained head injuries due to metallic ceiling fans. They all were admitted to the Emergency Department of Neurosurgery Teaching Hospital in Baghdad, Iraq, during January 2015 to January 2017. Results: Pediatric ceiling fan head injuries are characterized by four traits which distinguish them from other types of head injuries; 1- Most of them were because of climbing on or jumping from furniture between the ages of two and five. 2- Most of them sustained compound depressed skull fracture which associated with intracranial lesions and pneumocephalus. 3- The most common indication for surgical intervention was because of dirty wound which mixed with hairs. 4- These variables were stati

Objective: Per-implantitis is one of the implant treatment complications. Dentists have failed to restore damaged periodontium by using conventional therapies. Tissue engineering (stem cells, scaffold and growth factors) aims to reconstruct natural tissues. The paper aimed to isolate both periodontal ligament stem cells (PDLSCs) and bone marrow mesenchymal stem cells (BMMSCs) and use them in a co-culture method to create three-layered cell sheets for reconstructing natural periodontal ligament (PDL) tissue. Materials and methods: BMMSCs were isolated from rabbit tibia and femur, and PDLSC culture was established from the lower right incisor. The cells were co-cultured to induce BMMSC differentiation into PDL cells. Cell morphology, stem cel

“Smart city” projects have become fully developed and are actively using video analytics. Our study looks at how video analytics from surveillance cameras can help manage urban areas, making the environment safer and residents happier. Every year hundreds of people fall on subway and railway lines. The causes of these accidents include crowding, fights, sudden health problems such as dizziness or heart attacks, as well as those who intentionally jump in front of trains. These accidents may not cause deaths, but they cause delays for tens of thousands of passengers. Sometimes passers-by have time to react to the event and try to prevent it, or contact station personnel, but computers can react faster in such situations by using ethical

Background: Coronavirus pandemic (COVID-19) has enormously affected various healthcare services including the one of community pharmacy. The ramifications of these effects on Iraqi community pharmacies and the measures they have taken to tackle the spread of COVID-19  is yet to be explored. In this cross sectional survey, infection control measures by community pharmacies in Sulaimani city/Iraq has been investigated.        

Methods: Community pharmacists were randomly allocated  to participate in a cross-sectional survey via visiting their pharmacies and filling up the questionnaire form.

Results and discussion:

Background: Tooth eruption is a more general process, however, which includes certain posteruptive tooth movements. There are two fundamental requirements for both tooth eruption to occur: (1) Require soft tissue, intervening between tooth structure and alveolar bone, which plays an important role in regulating the remodeling of adjacent tissues. (2) Require bone turnover that is temporally and spatially regulated to facilitate specific translocations of teeth through alveolar bone These amniotic stem cells are multipotent and able to differentiate into various tissues, which may be useful for human application and recently it used in many medical branches. CD34 is an endothelial marker that is extensively used in immunohistochemistry a

Herpes simplex virus (HSV) is a common human pathogen that causes severe infections in newborns and immunocompromised patients. Conjunctivitis or corneal epithelial keratitis is caused by HSV type 1 all over the world and at all times of the year. The present study was aimed at detecting HSV in patients suffering from conjunctivitis. One hundred and ten (110) clinical samples (90 patients and 20 controls, both males and females) of eye conjunctiva swabs were collected from patients of different ages. The samples were analyzed using qPCR and ELISA techniques. The qPCR results revealed that HSV was present in 47 (52.2%) of the 90 patients who were infected. Of these patients, 25 (48.0%) were males and 22 (57.8%) were females, indicati

The aim of this study is modeling the transport of industrial wastewater in sandy soil by using finite element method. A washing technique was used to remove the industrial wastewater from the soil. The washing technique applied with an efficient hydraulic gradient to help in transport of contaminant mass by advection. Also, the mass transport equation used in modeling the transport of industrial wastewater from soil includes the sorption and chemical reactions. The sandy soil samples obtained from Al-Najaf Governorate/Iraq. The wastewater contaminant was obtained from Al- Musyiebelectricity power plant. The soil samples were synthetically contaminated with four percentages of 10, 20, 30 and 40% of the contaminant and these percentages calc

Praise be to God, prayer and peace be upon the Messenger of Allah and after:

   The science of interpretation is related to the book of God Almighty; it is considered one of the most honorable sciences. It started with a long time ago. In the early days of Islam, the area of ​​the Islamic state expanded. The people entered the religion of Allah in groups. In the language, and people do not know more than the meanings of the Koran was the need to write in this scie234nce is strong, and perhaps the first of the thousand in the (meanings of the Koran) Abu Ubaida in his book (metaphor of the Koran), Abu Ubaida was affected by his specialization in Arabic science, Prominent on his book.

The second section wa

Furfural is one of the one of pollutants in refinery industrial wastewaters. In this study advanced oxidation process using UV/H₂O₂ was investigated for furfural degradation in synthetic wastewater. The results from the experimental work showed that the degradation of furfural decreases as its concentration increases, reaching 100% at 50mg/l furfural concentration and increasing the concentration of H₂O₂ from 250 to 500 mg/l increased furfural removal from 40 to 60%.The degradation of furfural reached 100% after 90 min exposure time using two UV lamps, where it reached 60% using one lamp after 240 min exposure time. The rate of furfural degradation k increased at the pH and initial concentratio