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.
Low salinity (LS) water flooding is a promising EOR method which has been examined by many experimental studies and field pilots for a variety of reservoirs and oils. This paper investigates applying LS flooding to a heavy oil. Increasing the LS water temperature improves heavy oil recovery by achieving higher sweep efficiency and improving oil mobility by lowering its viscosity. Steam flooding projects have reported many problems such as steam gravity override, but override can be lessened if the steam is is alternated with hot LS water. In this study, a series of reservoir sandstone cores were obtained from Bartlesville Sandstone (in Eastern Kansas) and aged with heavy crude oil (from the same reservoir) at 95°C for 45 days. Five reservo
... Show MoreBackground: Stroke is an acute neurologic injury and represents the 2nd leading cause of mortality worldwide, and also the most leading cause of acquired disability and morbidity in adults.
Objective: Effect and association between stroke and risk factors.
Type of the study: A retrospective study.
Methods: The study conducted on 312 patients in 2016, all data were collected from patients’ files from the emergency unit, which included basic demographic and disease characteristic, co morbid diseases, risk factors, final diagnosis.
Results: both previous stroke, ischemic heart disease was strong predictor of new
... Show MoreRA Ali, LK Abood, Int J Sci Res, 2017 - Cited by 2
Angiotensin receptor blockers are well known for their therapeutic efficacy and fimasartan has been used safely and efficiently since 2010 in the treatment of hypertension. The study aimed to examine the anti-inflammatory effect of fimasartan in egg albumin-induced inflammation in rats. Rats were treated with diclofenac (25 mg/kg, intraperitoneally) or fimasartan at two different doses (3 or 10 mg/kg, intraperitoneally). The increase in the thickness of the paw was considered to be edema, which was measured using a vernier caliper. Serum was collected to analyze the systemic production of the inflammatory mediators TNF-α, and IL-6. The results showed that fimasartan in both doses significantly reduced edema in inflamed rat paws and produce
... Show MoreWireless networks and communications have witnessed tremendous development and growth in recent periods and up until now, as there is a group of diverse networks such as the well-known wireless communication networks and others that are not linked to an infrastructure such as telephone networks, sensors and wireless networks, especially in important applications that work to send and receive important data and information in relatively unsafe environments, cybersecurity technologies pose an important challenge in protecting unsafe networks in terms of their impact on reducing crime. Detecting hacking in electronic networks and penetration testing. Therefore, these environments must be monitored and protected from hacking and malicio
... Show MoreIn this paper a new method is proposed to perform the N-Radon orthogonal frequency division multiplexing (OFDM), which are equivalent to 4-quadrature amplitude modulation (QAM), 16-QAM, 64-QAM, 256-QAM, ... etc. in spectral efficiency. This non conventional method is proposed in order to reduce the constellation energy and increase spectral efficiency. The proposed method gives a significant improvement in Bit Error Rate performance, and keeps bandwidth efficiency and spectrum shape as good as conventional Fast Fourier Transform based OFDM. The new structure was tested and compared with conventional OFDM for Additive White Gaussian Noise, flat, and multi-path selective fading channels. Simulation tests were generated for different channels
... Show MorePurpose: To compare the central corneal thickness (CCT),minimum corneal thickness (MCT) and corneal power measured using theScheimpflug-Placido device and optical coherence tomography (OCT) in healthy eyes. Study Design: Descriptive observational. Place and Duration of Study: Al-Kindy college of medicine/university of Baghdad, from June 2021 to April 2022. Methods: A total of 200 eyes of 200 individuals were enrolled in this study. CCT and MCT measurements were carried out using spectral-domain optical coherence tomography (Optovue) and a Scheimpflug-Placido topographer (Sirius).The agreement between the two approaches was assessed using Bland-Altman analysis in this study. Results: Mean age was 28.54 ± 6.6 years, me
... Show MoreRutting has a significant impact on the pavements' performance. Rutting depth is often used as a parameter to assess the quality of pavements. The Asphalt Institute (AI) design method prescribes a maximum allowable rutting depth of 13mm, whereas the AASHTO design method stipulates a critical serviceability index of 2.5 which is equivalent to an average rutting depth of 15mm. In this research, static and repeated compression tests were performed to evaluate the permanent strain based on (1) the relationship between mix properties (asphalt content and type), and (2) testing temperature. The results indicated that the accumulated plastic strain was higher during the repeated load test than that during the static load tests. Notably, temperatur
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