تلعب المؤسسات المصرفية دورا مهما و رئيسيا في اقتصاد أي بلد من خلال قيامها في تعبئة مدخرات المجتمع و من ثم توجيهها نحو الفرص الاستثمارية المختلفة التي تزيد من معدلات النمو الاقتصادي و التوظيف الكامل للموارد وكما هو معروف  فأن الجهاز المصرفي يؤدي مهام اقتصادية تخضع للتغيرات المستمرة و على الرغم من ان وظائفه التقليدية لازالت على حالها ألا وهي قبول الودائع و منح القروض و التسهيلات الائتمانية نجد أن الوسائل و

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Investigations made and soil samples brought from 14 sites in different areas, including Abu Ghraib and Al Anbar. Tests and measurements made in the Microbiology Laboratory at the College of Agriculture, University of Anbar. Department of Soil Sciences and water Resources, in order to isolate bio-fertilizers and test isolates fixing nitrogen in atmosphere and solvents for phosphorous compounds efficiency. The experiment included isolating and diagnosis of bacteria from rhizosphere soils of different plants that were brought from different agricultural areas, 74 isolates obtained by soils alleviation, and then the bio-chemical morphological and microscopic characteristics of these soils studied. The results showed that the most abundant and

الوصف In this time, most researchers toward about preparation of compounds according to green chemistry. This research describes the preparation of 2-fluoro-5-(substituted benzylideneamino) benzonitrile under reflux and microwave methods. Six azomethine compounds (B1-6) were synthesized by two methods under reflux and assisted microwave with the comparison between the two methods. Reflux method was prepared of azomethine (B1-6) by reaction of 5-amino-2-fluorobenzonitrile with some aldehyde derivatives with (50–100) mL of absolute ethanol and some quantity of GAA and time is limited between (2–5) hours with a yield between (60–70) percent with recrystallization for appropriate solvents. But the microwave-assisted method was synthe

Abstract: The present study aimed to evaluate calcium, potassium, albumin, protein, creatinine, urea, uric acid levels, and the level of total sialic acid in the sera of patients with chronic renal failure who had been infected with Hepatitis C virus and in the sera of patients with chronic renal failure, and compare them with healthy volunteers. A total of 90 subjects with age 25-55 years, were divided into three groups. G1 represents 30 patients with chronic renal failure who had treated by dialysis and infected with chronic Hepatitis C virus (positive group). G2 represents 30 patients with chronic failure who had been treated by dialysis (negative group), while G3 represents 30 healthy volunteers (control group). The results showed

The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

Abstract

This research aims to assess the practice of physical activities by people with intellectual disabilities and its challenges during the Coronavirus (COVID-19) pandemic from their families' point of view. The research sample consisted of (87) individuals from families with intellectual disabilities in the Makkah region. The sample was selected by the simple random method where the researcher used the descriptive analytical approach. A questionnaire of (32) items was used as the research tool to collect data. The findings of the study showed that the assessment level of practicing physical activities by people with intellectual disabilities was low. The public facilities dimension ranked first with a moder

     This research aims to investigate the color distribution of a huge sample of 613654 galaxies from the Sloan Digital Sky Survey (SDSS). Those galaxies are at a redshift of 0.001 - 0.5 and have magnitudes of g = 17 - 20. Five subsamples of galaxies at redshifts of (0.001 - 0.1), (0.1 - 0.2), (0.2 - 0.3), (0.3 - 0.4) and (0.4 - 0.5) have been extracted from the main sample. The color distributions (u-g), (g-r) and (u-r) have been produced and analysed using a Matlab code for the main sample as well as all five subsamples. Then a bimodal Gaussian fit to color distributions of data that have been carried out using minimum chi-square in Microsoft Office Excel. The results showed that the color distributions of the main sample and