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.
Purpose: 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
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Rutting 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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Wellbore instability is one of the major issues observed throughout the drilling operation. Various wellbore instability issues may occur during drilling operations, including tight holes, borehole collapse, stuck pipe, and shale caving. Rock failure criteria are important in geomechanical analysis since they predict shear and tensile failures. A suitable failure criterion must match the rock failure, which a caliper log can detect to estimate the optimal mud weight. Lack of data makes certain wells' caliper logs unavailable. This makes it difficult to validate the performance of each failure criterion. This paper proposes an approach for predicting the breakout zones in the Nasiriyah oil field using an artificial neural network. It
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Background: Drawing blood to measure total serum bilirubin is painful & time consuming. Transcutaneous bilirubinometer working by multiwavelength spectral reflectance from the skin surface on forehead or upper sternum is a quick & painless technique. Objectives: to compare the effectiveness of transcutaneous (over the upper sternum and forehead) and serum bilirubin measurement of neonate with jaundice. Subjects and Methods: This is a cross sectional prospective study. It enrolled 175 jaundiced neonates & excluded those exposed to phototherapy. It was conducted at Child Central Teaching Hospi |
DBN Dr. Liqaa Habeb, International Journal of Multidisciplinary Reseach, 2015
In all applications and specially in real time applications, image processing and compression plays in modern life a very important part in both storage and transmission over internet for example, but finding orthogonal matrices as a filter or transform in different sizes is very complex and importance to using in different applications like image processing and communications systems, at present, new method to find orthogonal matrices as transform filter then used for Mixed Transforms Generated by using a technique so-called Tensor Product based for Data Processing, these techniques are developed and utilized. Our aims at this paper are to evaluate and analyze this new mixed technique in Image Compression using the Discrete Wavelet Transfo
... Show MoreThe theory of general topology view for continuous mappings is general version and is applied for topological graph theory. Separation axioms can be regard as tools for distinguishing objects in information systems. Rough theory is one of map the topology to uncertainty. The aim of this work is to presented graph, continuity, separation properties and rough set to put a new approaches for uncertainty. For the introduce of various levels of approximations, we introduce several levels of continuity and separation axioms on graphs in Gm-closure approximation spaces.