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jeasiq-1798
The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability

 

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Studying the Effect of Variables on Acyclovir Microsponge
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The aim of the present investigation was to develop a microsponge delivery system of acyclovir to control its release when applied topically thereby reducing dosing frequency and enhancement patient compliance. The microsponges were produced by the oil in oil emulsion solvent diffusion method. The effect of different formulation and process variables such as internal phase volume, polymer type, drug-polymer ratio, stirring speed and stirring duration on microsponge production yield, loading efficiency, particle size and in-vitro drug release was evaluated. The result showed that the microsponge F2 prepared from Eudrajet RS polymer had optimum physical properties regarding the loading efficiency of 99.71_+ 0.7% and product
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Publication Date
Sat Jun 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Mud Compositions on the Rheological Behavior
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The aim of this work is to study the effect of mud compositions on it’s rheological behavior under high temperature conditions. Seventeen samples of five types of water base mud in which (fresh water bentonite mud. Lignosulphonate mud, gypsum mud, polymer mud, and salt saturated mud) were tested with different temperatures using the fann viscometer model 50-c. All the tested samples, except the fresh water bentonite mud, have the same trend reduction in both plastic viscosity and yield point with increasing temperature. Six rheological models has been adapted: Bingham plastic, power law, Casson model represent the laboratory data accurately  

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Publication Date
Mon Feb 03 2025
Journal Name
Journal Of Physical Education
The Effect of Using Mental Maps On Cognitive Achievement In Rhythmic Gymnastics
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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
The Effect of Sildenafil on Adenine-Induced Chronic Kidney Disease in Mice
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     This study was done to find the potential renal protective effects of sildenafil and its underlying mechanisms in mice with adenine-induced CKD. For the experiment, 40 male mice were split into four groups. The control group (A) received the same food without medication until the research ends, while the other three collections (B, C, and D) were given adenine (0.25% w/w in feed daily for 8 weeks), groups (C and D) were given sildenafil (0.5 and 2.5 mg/kg) respectively orally every day for 30 days, and then blood samples were taken to assess the function of the kidneys (Urea, total protein, and creatinine), total antioxidant capacity (TAC), superoxide dismutase (SOD), and catalase (CAT) in addition to kidney histopathology, as w

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
The Inhibitory Effect of Some Plant Extracts on Acetylcholinesterase Activity in Mice
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The results of the phytochemical analysis of the crude aqueous and
methanolicextracts of Myrtle (Myrtuscommunis), peppermint (Menthapiperita) and
Sweet basil(Ocimumbasilicum) contain active compounds : Phenols, Flavonoids and
Tannins and missing of Steroids and Coumarines in all extract but Saponins and
Alkaloids found in methanolicextract only, while terpens were present in peppermint
and basiland absent in Myrtle. Administratingto animals with different extracts
showed no effect on serum Acetylcholinesterase (AchE) compared withthese fed on
ethanol liquid diet, Methanolicand aqueous extracts of Myrtle, peppermint and
basilin the serum of decreased Acetylcholinesterase level significantly(p≤0.05)[(1.25
ΔpH/

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Mercury Exposure on the Non Enzymatic Defense System in Workers
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The role of free radical generation and lipid peroxidation in most diseases as a scientific explanation for development and destractivc process in biological tissues is confirmed.  In this study, an attempt to shed   li ght  on   the  possible  rel ation  between  some  biochemical parameters as a marker lor antioxidant in sera of (40)workers in  the ticld of mercury was investigated. The workers were divided into two

gt-oups according to the_1>_eri odof occupati.On.

Group A                        Occupation period <I 0

C'TTOl

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
The Effect of Dynamic Loading on Stresses Induced in Charnley Hip Prosthesis
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This study produces an image of theoretical and experimental case of high loading stumbling condition for hip prosthesis. Model had been studied namely Charnley. This model was modeled with finite element method by using ANSYS software, the effect of changing the design parameters (head diameter, neck length, neck ratio, stem length) on Charnley design, for stumbling case as impact load where the load reach to (8.7* body weight) for impact duration of 0.005sec.An experimental rig had been constructed to test the hip model, this rig consist of a wood box with a smooth sliding shaft where a load of 1 pound is dropped from three heights.
The strain produced by this impact is measured by using rosette strain gauge connected to Wheatstone

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Voltarin Drug on Some Genetic Indices in Albino Mice
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   The present study  is designed to reveal the  effect of  Voltarin drug   on some genetic indicators such as  mitotic index(MI) of bone marrow cells and chromosome  aberrations(CA) .The Voltarin is one of non Steroidal Anti-inflammation drug .Three concentrations of Voltarin  were used  1.6 , 2 , 2.5   mg/kg  Albino  mices  (Mus  musculus) were  injected  for 7 days then     mitotic index (MI) was counted and chromosomal aberrations of bone marrow cells  .  The  results  could be  summarized  as   follows :  1-The doses (1.6,2) mg/Kg  showed no  negative effects on&nbs

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
The Effect of PVC Powder content on the Elastic Moduli and Acoustic Impedance of Epoxy Composites
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The primary purpose of the present research was to study the effect of polyvinyl chloride (PVC) powder content on ultrasonic wave velocity in PVC/Epoxy composites. The second part is concerned with the relations of dynamic elastic moduli with the ultrasonic wave velocities, to determine how ultrasonic waves can affect them.
Experimental data have been obtained using the sonic viewer (model -5217 A) device to generate two types of waves, longitudinal waves of frequency 63 kHz and transverse waves of frequency 33 kHz and to measure the transit time required for those waves to travel through individual sample.
The experimental results have shown that the propagation of the ultrasonic velocity increases directly with PVC content in the

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