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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
Sat Apr 01 2017
Journal Name
Desalination
Heat transfer coefficients and yield analysis of a double-slope solar still hybrid with rubber scrapers: An experimental and theoretical study
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Publication Date
Sun Sep 01 2024
Journal Name
Results In Engineering
Push-out test of eco-friendly steel-concrete–steel composite sections enhanced by polypropylene fibers: An experimental study and statistical analysis
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Steel-concrete-steel (SCS) structural element solutions are rising due to their advantages over conventional reinforced concrete in terms of cost and strength. The impact of SCS sections with various core materials on the structural performance of composites has not yet been fully explored experimentally, and in this work, both slag and polypropylene fibers were incorporated in producing eco-friendly steel-concrete-steel composite sections. This study examined the ductility, ultimate strength, failure modes, and energy absorption capacities of steel-concrete-steel filled with eco-friendly concrete, enhanced by polypropylene fiber (PPF) to understand its impact on modern structural projects. Eco-friendly concrete was produced by the partial

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Biochemical Study on Pleural Effusion Fluid in Tuberculous and non-Tuberculous in Iraqi Patients
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Seventy exudative lymphocytic pleural fluid specimens of patients with suspected tuberculous pleural effusion submitted to the National Reference Laboratory of tuberculosis/Baghdad from October 2012 to February 2013. These effusions were due to tuberculosis pleuritis (n=12) and non-tuberculosis pleuritis (n=58). The following parameters were analyzed: protein concentration, glucose concentration, lactate dehydrogenase (LDH) concentration and adenosine deaminase activity (ADA). As a result, the protein concentration was higher in TPE patients (8.80 ± 0.89 g/dl) than it's concentration in non-TPE patients (7.61 ± 0.54 g/dl), as well as LDH concentration was (3366.58 ± 284.28 U/L) in TPE patients and (3024.12 ± 116.84 U/L) in non-TPE pa

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Publication Date
Sun Dec 31 2023
Journal Name
Lark
Digital and pedagogical practices of French as a foreign language in a post-COVID-19 context (The case of the University of Baghdad)
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Publication Date
Sun Jul 01 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STUDY ON DIVERSITY OF BEES (HYMENOPTERA, APOIDEA) FROM DIFFERENT REGIONS OF IRAQ
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    The fauna of bees (Hymenoptera, Apoidea) from different regions of Iraq is surveyed in this study; there were 16 species, 13 genera that belong to four families which are collected in this investigation.

 

    Also, all the species that are recorded for Iraq in previous investigations are revised; totally there are 110 species, 32 genera belonging to  five families: Apidae, Andernidae, Colletidae, Halictidae and Megachilidae were listed.

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Structural and Biological Efficiency Studies of New Azo Ligands and Their complxes with Zn(II), Cd(II) and Hg(II) Metal ion
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The formation of Zn(II), Cd(II) and Hg(II) complexes was studied with two new hetrocyclic azo ligands 2-[4-(1-sulfonaphthalene)azo]-L-Histidine (L1) and 2-[7-(1-hydroxy3-sulfonaphthalene)azo]-L-Histidine (L2) derived from coupling reaction of diazonium salt of naphthionic acid and 7-amino-1-naphthol-5-sulfonic acid with L-Histidine in an alkaline ethanolic solution. The structural features of all new compounds have been characterized from their elemental analyses, metal content, magnetic moment measurement, molar conductance & FT-IR, UV-Vis. and 1HNMR spectral studies. Furthermore,the composition of complexes have been studied following the mole ratio method after fixing the optimum condition (pH and concentration).Beer’s law

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
New Mode for the On-Line Determination of Amiloride in Pure and Pharmaceutical Preparation Using CFIA Via the Use of Linear Array from Six LED (Snow White) with One Solar Cell in a Homemade Ayah 6Sx1-T-1D Solar CFI Analyser
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A newly flow injection-turbidimetric method characterized by it is speed and sensitivity has been developed for the determination of Amiloride in pure and pharmaceutical preparations. It is based on the formation of yellowish white precipitate for the Amiloride-phosphomolybidic acid ion pair in aqueous medium. Turbidity was measured by Ayah 6Sx1-T-1D solar cell CFI analyser via the attenuation of incident light from the surfaces precipitated particles at 0-180. The Chemical and physical parameters were investigated. Linear dynamic range for the attenuation of incident light versus Amiloride concentration was of 0.005-10 mmol.L-1, with the correlation coefficient (r) of 0.9986 , while the percentage linearity (r2%) was 99.71%. The L.O.

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
New Mode for the On-Line Determination of Amiloride in Pure and Pharmaceutical Preparation Using CFIA Via the Use of Linear Array from Six LED (Snow White) with One Solar Cell in a Homemade Ayah 6Sx1-T-1D Solar CFI Analyser
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A newly flow injection-turbidimetric method characterized by it is speed and sensitivity has been developed for the determination of Amiloride in pure and pharmaceutical preparations. It is based on the formation of yellowish white precipitate for the Amiloride-phosphomolybidic acid ion pair in aqueous medium. Turbidity was measured by Ayah 6Sx1-T-1D solar cell CFI analyser via the attenuation of incident light from the surfaces precipitated particles at 0-180. The Chemical and physical parameters were investigated. Linear dynamic range for the attenuation of incident light versus Amiloride concentration was of 0.005-10 mmol.L-1, with the correlation coefficient (r) of 0.9986 , while the percentage linearity (r2%) was 99.71%. The L.O.

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Theoretical And Applied Information Technology
A Survey on the Vein Biometric Recognition Systems: Trends and Challenges
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Vascular patterns were seen to be a probable identification characteristic of the biometric system. Since then, many studies have investigated and proposed different techniques which exploited this feature and used it for the identification and verification purposes. The conventional biometric features like the iris, fingerprints and face recognition have been thoroughly investigated, however, during the past few years, finger vein patterns have been recognized as a reliable biometric feature. This study discusses the application of the vein biometric system. Though the vein pattern can be a very appealing topic of research, there are many challenges in this field and some improvements need to be carried out. Here, the researchers reviewed

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Publication Date
Sun Feb 09 2025
Journal Name
Journal Of The College Of Education
A New Text from Ur III dynasty on Ba’aga, the fattener
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يعد هذا النص أحد النصوص المسمارية المصادرة التي بحوزة المتحف العراقي، ويحمل الرقم المتحفي (235869)، قياساته )12،7x 6x 2،5سم). يتضمن مدخولات كميات من الشعير،أرخ النص الى عصر أور الثالثة (2012-2004 ق.م) و يعود الى السنة الثالثة من حكم الملك أبي-سين (2028-2004 ق.م)،أن الشخصية الرئيسة في هذا النص هو)با-اَ-كا مسمن الماشية( من مدينة أري-ساكرك، ومقارنته مع النصوص المسمارية المنشورة التي تعود الى أرشيفه يبلغ عددها (196) نصاً تضمنت نشاطاته م

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