The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

BACKGROUND: Diabetes Mellitus is a complex chronic illness that has increased significantly around the world and is expected to affect 628 million in 2045. Undiagnosed type 2 diabetes may affect 24% - 62% of the people with diabetes; while the prevalence of prediabetes is estimated to be 470 million cases by 2030. AIM OF STUDY: To find the percentage of undiagnosed diabetes and prediabetes in a slice of people aged ≥ 45years, and relate it with age, gender, central obesity, hypertension, and family history of diabetes. METHODS: A cross sectional study that included 712 healthy individuals living in Baghdad who accepted to take part in this study and fulfilling the inclusion and exclusion criteria.

New membrane electrodes for determination of ciprofloxacin hydrochloride were prepared depending on ciprofloxacin hydrochloride - phosphotungstic acid (CFH-PT) as an active material and these electrodes were made with three plasticizers: Di-octylphenylphosphonate(DOPH), Di-butyl phosphate (DBP)Tri-n-butyl phosphate(TBP), in PVC matrix. One of the ciprofloxacin electrodes was gave Nernstian slope equal to 57.21 mV/ decade for DOPH membrane with concentration range from 1.5×10-5 to1.0×10-1 M, and detection limit equal to 1.5×10-6 M .Lifetime was 93 days. Non- Nernstian responses equal to 39.40 and 30.70 mV/ decade for membranes DBP, TBP, respectively. These electrodes were gave concentration range from 1.0× 10-5 to 1.0×10-2 and from 4.0

        Many of researchers have written about social responsibility and business strategy and competitive advantage, and they have given particular attention to the relationship between economic and social responsibility , but what is missing in this aspect is how the economic units that use their core competencies to advance social responsibility initiatives so that they can achieve a significant competitive advantage and create value for it ?

The current research aims to verify the view that "the economic and social objectives in the long term is not contradictory in nature but complementary objectives essential", as well as make sure that the s

Transient drop in the heart beat or transient heart block (AVB) may be consider the main cause of syncope or presyncope inpatients with bifascicular block and syncope According to the Guidelines for cardiac pacing pacemaker consider part of treatment. Aims of our study were to evaluate whether there is role for EPS in patients BFB and to evaluate the symptoms after pacing. 42 patients were enrolled in this study, with mean age value (63.4± 12.2years), suffer from interventricular conductive defect and syncope; patients underwent EPS on admission time, and pacemaker implantation accordingly and programmed follow up for the device in the last four years. Our patients were 25 (59.5%) male and 17 (40.5%)female, all of them with syncope o

The reason for applying the project is for the development of some physiological variables and skill performance using a device for the first time applied in Iraq to a sample of badminton players, and this device has a patent on 7/2/2019. An experimental method is used for a sample of (12) players from (Al-Orthodoxy club). The experimental group is applied the proposal technique, while, the control group is instructed by the coach.The results of the research attribute to the role of the proposal exercises of fit light technology, thus, this technology has increased the attention and focusing of the sample and some physiological variables and smash shot skill. It has been concluded that the exercises using fit light technology is helped to i

A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

Drones play a vital role in the fundamental aspects of Industry 4.0 by converting conventional warehouses into intelligent ones, particularly in the realm of barcode scanning. Various potential issues frequently arise during barcode scanning by drones, specifically when the drone camera has difficulty obtaining distinct images due to certain factors, such as distance, capturing the image whilst flying, noise in the environment and different barcode dimensions. In addressing these challenges, this study proposes an approach that combines a proportional–integral–derivative (PID) controller with image processing techniques. The PID controller is responsible for continuously monitoring the camera’s input, detecting the difference

The poor hole cleaning efficiency could causes many problems such as high torque, drag, poor hydraulics and pipe stuck. These inherent problems result in an avoidable high operation cost which this study tried to address.  In this study, the effect of cutting density on hole cleaning efficiency in deviated and horizontal wells was investigated. Experiments were conducted using 40 feet (12 m) long of flow loop made from iron and PVC. However, the test section was made from PVC with (5.1m) long and (4” ID) for outer pipe and (2” OD) inner pipe. The cutting transport ratio (CTR) was determined from weight measurements for each test. Cutting Transport Ratio has been investigated for effects of the following parameters; flow rate, cu