This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

Porous silicon (PS) layers were formed on n-type silicon (Si) wafers using Photo- electrochemical Etching technique (PEC) was used to produce porous silicon for n-type with orientation of (111). The effects of current density were investigated at: (10, 20, 30, 40, and50) mA/cm2 with etching time: 10min. X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon. The maximum crystal size of Porous Silicon is (33.9nm) and minimum is (2.6nm) The Atomic force microscopy (AFM) analysis and Field Emission Scanning Electron Microscope (FESEM) were used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of p

In this work a hybrid composite materials were prepared containing matrix of polymer (polyethylene PE) reinforced by different reinforcing materials (Alumina powder + Carbon black powder CB + Silica powder). The hybrid composite materials prepared are: • H1 = PE + Al2O3 + CB • H2 = PE + CB + SiO2 • H3 = PE + Al2O3 + CB + SiO2 All samples related to electrical tests were prepared by injection molding process. Mechanical tests include compression with different temperatures and different chemical solutions at different immersion times The mechanical experimentations results were in favour of the samples (H3) with an obvious weakness of the samples (H1) and a decrease of these properties with a rise in temperature and the increasing

A numerical investigation has been performed to examine the effect of fluorine concentration on the chain reaction mechanisms and parameters of hydrogen fluoride (HF) chemical laser. The practical difficulties associated with this type of lasers impose that an alternative route might be quite useful. Thus, particular attention was paid to develop a computer program to investigate various processes. The results of this computer simulation program proved their credibility when compared with the little published data. This computer program is called Reaction Rate Simulation Model (RRSM). An entirely new approach to emulate the reaction mechanisms has been followed. The effectiveness of reaction rates in the processes of HF lase

The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat

This article examines and proposes a dietary chain model with a prey shelter and alternative food sources. It is anticipated that mid-predators' availability is positively correlated with the number of refuges. The solution's existence and exclusivity are examined. It is established that the solution is bounded. It is explored whether all potential equilibrium points exist and are locally stable. The Lyapunov approach is used to investigate the equilibrium points' worldwide stability. Utilizing a Sotomayor theorem application, local bifurcation is studied. Numerical simulation is used to better comprehend the dynamics of the model and define the control set of parameters.

Several schottky diodes were fabricated from polyaniline/ Carbon nanotube (single and multiwalled) composites. These composites were synthesized with different concentration and two carbon nanotubes types, Single and Multi-Walled Carbon Nanotubes (SWCNT & MWCNT). Aluminum and silver paste were chosen as schottky and ohmic contact respectively. physical and electrical were used to studied these composite by using Atomic Force Microscopy (AFM) and electrical measurements. The Root Mean Square RMS surface roughness of the composite samples was found to be around 4nm. The currentvoltage characteristic were measurements for all samples in the bias range ±15V at room temperature. The results shows the increasing in carbon nanotubes concentration

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

Purpose: the purpose of this study is to investigate how managers working for the General Authority for Irrigation and Reclamation Projects react to the impact of Emotional Intelligence (EI) on their performance.   Theoretical framework: The current study includes an intellectual framework on two variables, namely EI and Manager Performance (MP), because it is essential to investigate the relationship between these two variables and the impact of EI on MP.   Design/methodology/approach: The research problem is that a manager's capacity to make wise decisions about their work or interactions with subordinates is diminished when they have inadequate EI. The questionnaire is used as a tool for gathering data for the study, and the st

In this study, polymeric coating was developed by incorporating nano graphene in the polymer blend with applications to oil storage tanks. The oil storage tanks samples were brought from the oil Pipeline Company / Doura refinery in Baghdad. The coating polymer was formed with a blend (epoxy resin and repcoat ZR). The proportion of mixing the mixture was 3:1:1 epoxy resin 21.06 gm: repcoat ZR 10.53 gm: hardener 10.53 gm. The blend/graphene was prepared using in stui-polymerization method with different weight percentage 1, 3, 5, and 7 wt % added to blend. The resulting solution was put in a glass tube on a magnetic stirrer for one hour at a temperature of 40 °C. The result of contact angle and water absorption the best ratio of 3wt