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 provision to be withheld to face the risks of seizing such real estates .This procedure helps to fairly present the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.
When scheduling rules become incapable to tackle the presence of a variety of unexpected disruptions frequently occurred in manufacturing systems, it is necessary to develop a reactive schedule which can absorb the effects of such disruptions. Such responding requires efficient strategies, policies, and methods to controlling production & maintaining high shop performance. This can be achieved through rescheduling task which defined as an essential operating function to efficiently tackle and response to uncertainties and unexpected events. The framework proposed in this study consists of rescheduling approaches, strategies, policies, and techniques, which represents a guideline for most manufacturing companies operatin
... Show MoreTo maintain the security and integrity of data, with the growth of the Internet and the increasing prevalence of transmission channels, it is necessary to strengthen security and develop several algorithms. The substitution scheme is the Playfair cipher. The traditional Playfair scheme uses a small 5*5 matrix containing only uppercase letters, making it vulnerable to hackers and cryptanalysis. In this study, a new encryption and decryption approach is proposed to enhance the resistance of the Playfair cipher. For this purpose, the development of symmetric cryptography based on shared secrets is desired. The proposed Playfair method uses a 5*5 keyword matrix for English and a 6*6 keyword matrix for Arabic to encrypt the alphabets of
... Show MoreGraphic design art depends on changeable cognitive systems which their relation and items relying on the accumulation of humane knowledge and thong and the humane look to the venality and his explanation to the relation between him and the venality , then the graphic design art becomes an important item of this accumulation knowledge besides , it is on kind of knowledge kinds . The technological advancement in communication lauds to increasing in communication media and design methods , where the computer and its application in graphic design promotes the design process because of it's capalebities which lead to in creasing in production process , minimizing the cost and time and achieving creative and aesthetic aspect because of it's fe
... Show MoreBackground. Body mass index (BMI) is a person's weight in kilograms (or pounds) divided by the square of height in meters (or feet). Obesity affects a wide spectrum of age groups, from the young to the elderly, and there are several eye diseases related to obesity like diabetic retinopathy, floppy eyelid syndrome, retinal vein occlusion, stroke-related vision loss, age-related macular degeneration, and possibly, refractive errors. Refractive errors (RE) are optical imperfections related to the focusing ability of the eye and are the main cause of visual impairment which may result in missed education and employment opportunities, lower productivity and impaired quality of life. Aim. The study aimed to find an association between bod
... Show MoreBenthic algae of Tigris river and one of its northern tributary the lower Zab were study at monthly intervals during Nov. 2001-Oct. 2002. Four sites were selected, a total of 115 species of algae were identified during this study, diatoms was the dominating group (86 species) followed by Chlorophyta (18 species), Cyanophyta (7species), Euglenophyta (2 species) and one species for each of Pyrrophyta and Chryzophyta. Pennate diatoms formed the major density within the identified algae and distributed among all stations especially the species Achnanthes minutissima, Navicula gracilis and Nitzschia palea, the diatoms bloomed in spring and autumn seasons. Bio-diversity and density of benthic algae in Tigris river was affected negatively by the e
... Show MoreThis research is mainly about the Arabic poetical work of the poet “Fadhuli AL-Baghdadi ». It aims to show the poetic purposes used like (advice, flirting and praise). This research sheds some lights on how the poetical work was hardly found because it has only one copy, which is originally a transcript
This study analyses AL-Baghdadi's poems, as well as Sheding some lights on earlier life and his other compositions, AL-Baghdadi is considered a tri-lingual poet who wrote in Turkish, Arabic and persian. His Surname as "AL- Baghdadin was as mentioned by some historians, due to his being born in Baghdad or to All a resident in Baghdad at that some poets, who wrote in Arabic have been mentioned here also, like The judge Burhan Al-
... Show MoreThe study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices
... Show MoreThe ground state proton, neutron and matter densities andcorresponding root mean square radii of unstable proton-rich 17Neand 27P exotic nuclei are studied via the framework of the twofrequencyshell model. The single particle harmonic oscillator wavefunctions are used in this model with two different oscillator sizeparameters core b and halo , b the former for the core (inner) orbitswhereas the latter for the halo (outer) orbits. Shell model calculationsfor core nucleons and for outer (halo) nucleons in exotic nuclei areperformed individually via the computer code OXBASH. Halostructure of 17Ne and 27P nuclei is confirmed. It is found that thestructure of 17Ne and 27P nuclei have 25 / 2 (1d ) and 1/ 2 2s -dominantconfigurations, resp
... Show MoreJamal Basha: His Administrative and Political Effort in Baghdad