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.
حصاة الحالب واعراضها تؤثر على حياة المريض بصوره سلبيه، عدة علاجات متوفرة لعلاج حصاة الحالب من ضمنها مراقبه المريض، استخدام ادويه تفتيت الحصاة، استخدام موجات الفوق الصوتية تفتيت الحصاة بناظور الحالب، استخراج الحصاة جراحيا او بالناظور البطني, استخدام ناظور الحالب وتفتيت الحصاة بالليزر هي الطريقة المفضلة لعلاج حصاة اسفل الحالب. الهدف من الدراسة:لمقارنه تأثير ومضاعفات استخدام تقنيه الطحن او تقنيه التكسي
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Antimicrobial resistance (AMR) is a global concern, especially in low- and middle-income countries, threatening food production, healthcare, and life expectancy. Antimicrobial stewardship (AMS) programs can optimize antibiotic use, improve patient outcomes, lower AMR, and save healthcare costs. This observational-retrospective study in Dhi Qar Governorate aimed to assess antimicrobial prescribing patterns in Al-Nasiriya public hospitals. Dhi Qar Health Directorate comprises ten hospitals, and only one hospital was excluded from the study. The study used data from antibiotic stewardship committees, including antibiogram, antibiotic, and meropenem surveys, hospital pharmacies’ medical files, and the directorate statistics from 1/1/2
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Background Epilepsy is one of the most widespread neurological illnesses in the world with a prevalence rate of 2.8–19.5 per 1000 of the general population, and it is more prevalent in childhood. The understanding of the teachers about epilepsy has a significant impact on the academic performance and social skills of schoolchildren with epilepsy. Aim of Study This study aimed to assess teachers’ knowledge, attitude, and practice regarding epilepsy in schoolchildren and the association of certain studied variables with the level of schoolteachers’ knowledge, attitude, and practice. Subjects and Methods This was a cross-sectional study that included 402 participants and was conducted in Al-Rusafa/Baghdad during the period from November
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Recently, increasing material prices coupled with more acute environmental awareness and the implementation of regulation has driven a strong movement toward the adoption of sustainable construction technology. In the pavement industry, using low temperature asphalt mixes and recycled concrete aggregate are viewed as effective engineering solutions to address the challenges posed by climate change and sustainable development. However, to date, no research has investigated these two factors simultaneously for pavement material. This paper reports on initial work which attempts to address this shortcoming. At first, a novel treatment method is used to improve the quality of recycled concrete coarse aggregates. Thereafter, the treated recycled
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Carbon nanotubes were prepared by an arc-discharge method,
under different values of pressure of oxygen gas. The structure of
multi-walled carbon nanotubes powders has been characterized by
low-angle X-ray diffraction .The morphology of carbon nanotube
powder was examined by transmission electron microscope. The
capacitance-voltage and current- voltage (dark and illumination
current) characterization were measured under different values of
pressure (10-3, 10-4, 10-5) mbar of oxygen gas
Background: Neonatal septicemia is a major health problem in developing countries furthermore data on bacteriological profile in early onst sepses (EOS) and late neonatal sepsis (LOS) are lacking in context of continuous change in bacteriological profile and increasing resistant strains. Objectives: The study done to determine the pattern of organisms implicated in neonatal septicemia in a neonatal care unit and to measure the degree of bacterial resistance to some antibiotics.
Type of the study : cross –sectional study.
Methods: Confirmed cases of neonatal septicemia admitted at Al-Alwyia pediatric teaching hospital for the period from January 20
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Applying a well-performing heat exchanger is an efficient way to fortify the relatively low thermal response of phase-change materials (PCMs), which have broad application prospects in the fields of thermal management and energy storage. In this study, an improved PCM melting and solidification in corrugated (zigzag) plate heat exchanger are numerically examined compared with smooth (flat) plate heat exchanger in both horizontal and vertical positions. The effects of the channel width (0.5 W, W, and 2 W) and the airflow temperature (318 K, 323 K, and 328 K) are exclusively studied and reported. The results reveal the much better performance of the horizontal corrugated configuration compared with the smooth channel during both melti
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