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The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
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 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.

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Introduction and Investigation into Oil Well Logging Operations (Review)
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ole in all sta Oil well logging, also known as wireline logging, is a method of collecting data from the well environment to determine subterranean physical properties and reservoir parameters. Measurements are collected against depth along the well's length, and many types of wire cabling tools depend on the physical property of interest. Well probes generally has a dynamic respon to changes in rock layers and fluid composition. These probes or well logs are legal documents that record the history of a well during the drilling stages until its completion. Well probes record the physical properties of the well, which must then be interpreted in petrographic terms to obtain the characteristics of the rocks and fluids associated with

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Publication Date
Mon Sep 30 2024
Journal Name
Tikrit Journal For Agricultural Sciences
Sunflower Productivity Response to tillage Depth and Harrowing Speed
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Publication Date
Fri Jan 01 2021
Journal Name
Academy Of Strategic Management Journal
Prospects and Challenges for Iraqi SMES Sector Post-Isis
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Iraq faces significant economic challenges, owing in part to its reliance on oil revenue and the country's overburdened public sector. The supremacy of State-Owned Enterprises (SOEs), obstructive rules, a lack of access to finance, a shortage of skilled labor, and inadequate infrastructure all impede private sector growth. This research relied mainly on information from global development organizations, most markedly the World Bank, as well as policy documents, and it discovered a scarcity of pertinent educational writings. The following are the key findings of this research: Recent economic growth has not resulted in poverty reduction; the stretched history of war and insecurity in Iraq has hampered progress and development; the private se

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Fracture Toughness and Hardness studying for Polymer-Ceramic Composite
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A particulate composite material was prepared by adding the Titanium dioxide (TiO2) with a particle size of (75-150) µm to Epoxy resin at weight percentage of (10%,20%,30%,40%,50%).The following some mechanical properties were studied,fracture toughness, hardness.casting preparation methods were used in this study includes preparing plate of matrix and composites. specimens were prepared according to ASTM for the Mechanical properties tests. After that Another samples were heat treated for three and six hour at 65C?. Fracture toughness (Kic) represent for stress intensity factor results were showed that the curve of three hours aging increases in fracture toughness (Kic) for composites but for six hours aging increases fracture tough

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Publication Date
Mon Nov 09 2020
Journal Name
Construction Research Congress 2020
How to Improve Workforce Development and Sustainability in Construction
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Publication Date
Fri Oct 23 2020
Journal Name
Medico-legal Update
Pro- and anti-inflammatory Cytokines in Coronavirus Disease 2019
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Publication Date
Fri Jan 01 2021
Journal Name
Climate Action
Climate, Crop Production, and Water Resources in Western Asia
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Publication Date
Fri Jan 11 2019
Journal Name
Brain Sciences
Sleep Disorders Following Mild and Moderate Traumatic Brain Injury
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(1) Background: Sleeping disorders are frequently reported following traumatic brain injury (TBI). Different forms of sleeping disorders have been reported, such as sleepiness, insomnia, changes in sleeping latency, and others. (2) Methods: A case-control study with 62 patients who were victims of mild or moderate TBI with previous admissions to Iraqi tertiary neurosurgical centers were enrolled as the first group, and 158 patients with no history of trauma were considered as the control. All were 18 years of age or older, and the severity of the trauma and sleep disorders was assessed. The Pittsburgh sleep quality index was used to assess sleep disorders with average need for sleep per day and average sleep latency were assessed in

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Pyogenic Discitis in Female after Delivery and Pelvic Surgery
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Background: Pyogenic discitis most frequently occurs
after home delivery, hemorridectomy, and dilatation and
curettage. Discitis is generally due to blood borne bacterial
invasion of the disc from adjacent end-plate via
communicating vessels. Infective discitis remains an
uncommon, but potentially serious cause for back pain.
Delayed diagnosis can occur and a high index of suspicion
may occur.
Methods: The study included 30 patients suffering from
localized low back pain with limitation of movement.
Diagnosis was made by history, physical examination and
investigation mainly E.S.R and MRI.
Results: 50.3% of patient with discitis had a history of
vaginal delivery, 15% had a history of hemorridectomy

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Negative skin friction evaluation and mitigation: A review study
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