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The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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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 general standard of presentation and disclosure for Islamic financial institutions contributes to provide financial statement that relevant with a perfect accounting system, and to contribute to reduce the costs and increase the investments because the high confidence of investors. Also the Islamic banks working in the Kingdom of Bahrain (Wholesale) are committed to the requirements of the general standard of presentation and disclosure for the Islamic financial institutions, and there is an impact of that commitment on the cost Efficiency in these banks.

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A study of Geomagnetic Field and It's secular variation at the Location Brazilian Anomaly (25°S, 45°W).
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ln this paper we study  and  analysis  the  total intensity  (P) .and the horizontal  component (H) of the geomagnetic field at the location na ly Brazilian    Anomaly  (Lat   25S,    long   4S·"W)    in  which   the geomagnetic field intensity  has a minimum  value. We examine the relationship. between  the { F , H) with altitude  at a certain latitude, and

.relationship  between  ( F,H ) with  the latitude  at  the certain  altitude

.We study  also  the nature  of the secular  variation  of the

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Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the improvement of thermo - mechanical properties for polyester adhesive by using different fibers (glass, kevelar, and carbon).
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The   mechanical    properties   of   fiber-reinforced-polymer   (FRP)

composites are dependent on the type amount, and orientation of fiber that is selected for a particular service. There are many commercially available reinforcement forms to meet the design requirements of the user. The ability of failure in the fiber architecture allows for optimized performance of a product that saves both weight and cost ( 12).

A modem technology is adopted to produce fibers (glass, kevelar,

and carbon) reinforced composite by using unsaturated polyester, where different volume fraction  of these fibers are used  (0, 0.2, 0.4, 0.6, 0.8,  I)

reinfor

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
A Study the Effect of TiO2 Nanoparticles Combination with Antibiotics and Plant extracts Against Some Gram Negative Bacteria
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Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Study of the Relationship Between Blood Group and Group A Beta -Hemolytic Streptococci Isolated from Patients with Tonsillitis
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The aim of this study is the relationship between blood group and group A Beta-Hemolytic Streptococci, Ninety patients with tonsillitis were included in this Study from both genders and different age group for blood group study. They were attended at Ramadi Teaching Hospital during the period extended from January 2011 to June 2011. Their ages range from 3-35years.The control group included 20apparently healthy persons, while patient divided into, chronic and recurrent acute tonsillitis. Diagnostic tools were Bacteriological methods (Bacitracin method to identify and count Streptococcus pyogenes group A beta hemolytic streptococci (GABHS ).Results of blood grouping showed a reduced frequency of blood group AB- with tonsillitis and increa

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Study the Electronic and Spectroscopic Characteristics of p-n Heterojunction Hybrid (Sn10O16/C24O6) via Density Functional Theory (DFT)
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The electronic characteristics, including the density of state and bond length, in addition to the spectroscopic properties such as IR spectrum and Raman scattering, as a function of the frequency of Sn10O16, C24O6, and hybrid junction (Sn10O16/C24O6) were studied. The methodology uses DFT for all electron levels with the hybrid function B3-LYP (Becke level, 3-parameters, Lee–Yang-Parr), with 6-311G (p,d)  basis set, and Stuttgart/Dresden (SDD) basis set, using Gaussian 09 theoretical calculations. The geometrical structures were calculated by Gaussian view 05 as a supplementary program. The band gap was calculated and compared to the measured valu

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Study of the Static and Dynamic Nuclear Properties and Form Factors for Some Magnesium Isotopes 29-34 Mg
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Nuclear structure of 29-34Mg isotopes toward neutron dripline have been investigated using shell model with Skyrme-Hartree–Fock calculations. In particular nuclear densities for proton, neutron, mass and charge densities with their corresponding rms radii, neutron skin thicknesses and inelastic electron scattering form factors are calculated for positive low-lying states. The deduced results are discussed for the transverse form factor and compared with the available experimental data. It has been confirmed that the combining shell model with Hartree-Fock mean field method with Skyrme interaction can accommodate very well the nuclear excitation properties and can reach a highly descriptive and predictive power when investiga

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Publication Date
Thu Aug 29 2024
Journal Name
Materials
Experimental Study to Investigate the Performance-Related Properties of Modified Asphalt Concrete Using Nanomaterials Al2O3, SiO2, and TiO2
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The dual nature of asphalt binder necessitates improvements to mitigate rutting and fatigue since it performs as an elastic material under the regime of rapid loading or cold temperatures and as a viscous fluid at elevated temperatures. The present investigation assesses the effectiveness of Nano Alumina (NA), Nano Silica (NS), and Nano Titanium Dioxide (NT) at weight percentages of 0, 2, 4, 6, and 8% in asphalt cement to enhance both asphalt binder and mixture performance. Binder evaluations include tests for consistency, thermal susceptibility, aging, and workability, while mixture assessments focus on Marshall properties, moisture susceptibility, resilient modulus, permanent deformation, and fatigue characteristics. NS notably im

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Publication Date
Tue Nov 01 2022
Journal Name
Environmental Research
Can electrocoagulation technology be integrated with wastewater treatment systems to improve treatment efficiency?
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Considerable amounts of domestic and industrial wastewater that should be treated before reuse are discharged into the environment annually. Electrocoagulation is an electrochemical technology in which electrical current is conducted through electrodes, it is mainly used to remove several types of wastewater pollutants, such as dyes, toxic materials, oil content, chemical oxygen demand, and salinity, individually or in combination with other processes. Electrocoagulation technology used in hybrid systems along with other technologies for wastewater treatment are reviewed in this work, and the articles reviewed herein were published from 2018 to 2021. Electrocoagulation is widely employed in integrated systems with other electrochemical tech

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Optical patterns and aesthetic values in the halls of events: رواء مصطفى خلف
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current research Cares about study patterns of optical and aesthetic values in the halls of occasions (weddings) because of their importance in providing an atmosphere of joy. The problem was through the study of light and its impact on the receiver and found a researcher that interior spaces allocated to the halls inappropriate in terms of functional and aesthetic so necessitated the need to study this phenomenon in order to be addressed through the study of light and its impact on the users of those spaces where research aims to current detection properties patterns optical in the internal spaces of the halls and identify some of the aesthetic values of the lighting for the interior spaces.The search consists of four chapters, the firs

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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Fear manufacture in the propaganda discourse image of terrorist ISIS «Daesh» via websites
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This study aims to observe and analysis the propaganda discourse image for Daesh, and know how it marketing the fear due to symbols structure, and discover the straight meanings and hidden inspiration, with the ideology that the image presented.
The study is descriptive and qualitative, and the method is analytic survey used semiotic approach.
The most important results of the study refer to:
- Daesh functioning the image in fear manufacture in all it components: the symbol of savageness, body language, color, clothes uniform and professionally shot.
- The indicative meaning of fear promoted by Daesh based of the manufacturing «Holy», and that mean places non-touchable and non-insulted.
- Daesh used in its propagand

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