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 pr

      Field trial was conducted with the aim of utilizing extract of allelopathic crop to reduce the use of synthetic herbicides in wheat fields. Sorghum extract at 12 L /ha, sunflower extract at 12 L /ha, combination of sorghum and sunflower extracts at 12 L /ha and chevalier at 25, 50 and 100% of recommended dose were applied alone or in combination with each other. Weed free and weedy check treatments were included for comparison. The experiment was conducted in a randomized complete block design with three replications. The results showed that the recommended  dose of chevalier  treatment recorded lowest means of weed density 15.7, 23.7, 25.3 and 27.9 weeds m-2and weeds dry weight 13.4, 16.4, 23.3 and 29.2 g m-2 and gave

This study was aimed to determine the mutations and single nucleotide polymorphisms (SNPs) in exon 3 and 7 of estrogen receptor beta (ESR2) gene in women with breast cancer from Iraq. Different samples (blood, fresh tissue with blood from same patient, and formalin fixed paraffin embedded, FFPE) were collected from women with breast cancer. Molecular analysis exon 3 and 7 in ESR2 has been studied by using PCR. It was found exon 3 and 7 in ESR2 were revealed as a single band with size 151 and 157 bp, respectively. There was no SNP in exon 3 has been identified. While three novel polymorphisms (ACT, AGG and GCA) were detected in exon 7, the type of those polymorphisms deletion for ACT and AGG while substitution polymorphism for GCA. From this

Special exercises in individual games are an important pillar in learning their basic skills. The aim of the research is to prepare special exercises using tools and their effect on learning the skill of landing with Salto backward tucked to stand - knowing the effect of special exercises using tools and their effect on learning the skill of landing with Salto backward tucked to stand on the horizontal bar. Either the research assumes the existence of significant differences in the pre- and post-tests in learning the skill of landing with Salto backward tucked to stand on the horizontal bar in favor of the post-test. The researchers used the experimental method with a single sample design to suit the research problem, as the researc

Background: Lateral cephalometric radiography is commonly used as a standard tool in orthodontic assessment and treatment planning. This study aimed to determine the tongue and surrounding space area in a sample of Iraqi adults with class I dental and skeletal pattern. Materials and methods: The study included thirty healthy subjects (15 males and 15 females) with an age ranged between 23-34 years and class I dental and skeletal pattern with no history of any sleep related disorders. The assessed cephalometric measurement included length and height of the tongue and position of hyoid bone from cervical line. Descriptive statistics were obtained for the data. Genders difference was evaluated by independent sample t-test. Results: There wer

     Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL^-1) with molar absorptivity of 0.36×10⁴ and 0.77×10⁴ L.mol^-1.cm<

Irisin is a novel myokine and adipokine, its role during pregnancy and its association with some metabolic risk factors especially pre-pregnancy body mass index (pre-BMI) need more evaluation. The aim of the study is to find whether the pre-BMI could predict irisin levels during normal pregnancy and to clarify associations of irisin with some pathological parameters.

Irisin levels were estimated by ELISA in sera of 59 normal pregnant women who enrolled from December 2016 to May 2017 at Maternity Hospital, Zakho city, Kurdistan region (Iraq). Thirty-two normal-weight pregnant (pre-BMI≤24.9 kg/m², Age=24.03 mean±3.7standard deviation) and 27 overweight/obese-pregnant (pre-BMI>25 kg/m², Age=27.6 mean±3.9

A method was developed that offers a rapid, simple and accurate technique for the determination of chlorophenols at trace levels in aqueous samples with very limited volumes of organic solvents. These compounds were acetylated, then preliminarily extracted with n-hexane. The enriched chlorophenols were directly analyzed using gas chromatography with an electron-capture detector. The detection limits were in the range of 0.001–0.005 mg/L, except for 2-chlorophenol, which was always above 0.013 mg/L. Relative standard deviation for the spiked water samples ranged from 2.2 to 6.1%, while relative recoveries were in the range of 67.1 to 101.3%.

Background Methotrexate (MTX) is a classical folic acid antagonist widely used in the treatment of malignant and non-malignant disorders. However, its clinical application is often restricted by concomitant adverse effects, including renal damage. Numerous studies have highlighted the role of oxidative stress and inflammation in mediating MTX-related nephrotoxicity. Therefore, the current study aimed to explore the possible renoprotective action of Citronellol (CT), a natural compound with prominent antioxidant and anti-inflammatory activities, against nephrotoxicity induced by MTX. Methods To fulfill our objective, 24 adult male Wistar rats were randomly allocated into four groups: control, MTX, 100 mg/kg CT plus MTX and 200 mg/kg C