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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
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Logical Intelligence and its Relationship to the Sensitivity of Sensory Processing of Students in Distinguished Schools
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Abstract

The research aims to identify the logical intelligence of distinguished students and to identify the extent of the contribution of the fields of logical intelligence to the sensitivity of students' sensory processing in distinguished schools. The research sample consisted of (400) male and female students selected by the stratified random method with the proportional method. The scale that was prepared according to the theoretical framework and the adopted theory was applied after being subject to the psychometric properties of validity and reliability, Logical thinking (observation, interpretation, mathematical and arithmetic operations) contributed to sensory processing. The results showed that disting

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Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation the Optimization of Machining Parameters to Surface Roughness in Free Form Surface of Composite Material
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The aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de

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Publication Date
Fri Jan 01 2021
Journal Name
Italian Journal Of Pure And Applied Mathematics
A note on (m, n)-full stability Banach algebra modules relative to an ideal H of Am×n
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In this paper the concept of (m, n)- fully stable Banach Algebra-module relative to ideal (F − (m, n) − S − B − A-module relative to ideal) is introducing, we study some properties of F − (m, n) − S − B − A-module relative to ideal and another characterization is given

Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The economic dimensions of the railway link between Iraq and Kuwait and the role of national alternatives (Faw port and the dry canal as a model(
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   Decision-makers in each country work to define a list of internal and external interests, goals and threats to their countries according to the nature of their awareness of these interests, goals and threats. 

  Hence, Iraq is not an exception to this rule, and the process of evaluating its interests and the objectives of its foreign policy is subject to the pattern of awareness of decision-makers and the influencing forces in defining its basic interests, which often witness some kind of difference in defining them, evaluating their importance and determining the size of the threats they face. And among these interests and threats that have witnessed a difference in the assessment of their

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Publication Date
Mon Nov 07 2022
Journal Name
Environmental Monitoring And Assessment
Comparison of Climate Change Impact upon Water Productivity of Winter Wheat in Northern and Southern Regions of Iraq 
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Abstract<p>Maximizing the water productivity for any agricultural system is considered an adaptation to the potential climate change crisis. It is required, especially in arid and semi-arid environments in Iraq. Therefore, this study assessed the potential impact of climate change on the different environments in the Qadissiya and Nineveh provinces. The ensemble of six GCM models employed for the regional climate model of the HCLIM-ALADIN in high-resolution 10*10 km<sup>2</sup> and Aqua-Crop was used to examine the response of water productivity and yield of winter wheat. With and without CO<sub>2 </sub>concentration changing under different water regimes in the near term (2020-2040</p> ... Show More
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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Quantitative Analysis for Road networks in Karbala Governorate
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The road networks is considered to be one of the determinants that controls to specify the areas of human activities, which it depend on to specify the arrival cost , in addition it is useful to achieve the connectivity for interaction and human activities , and shorten the distance and time between the population and places of service. The density of the road network in any space directly affected by the density of population and the type of economic activities and administrative functions performed by the space. On this basis, the subject of this study is reflected in the quantitative analysis of the roads network in the Governorate of Karbala. The study consists the quantitative analysis for the roads network and the Urban Nodes in th

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Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
Time paradox in the Iraqi feminist novel (2003 – 2013)
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This paper deals with novels for group of Iraqi Women novelists published in the time period 2003 – 2013, and the functioning of temporal anomalies in the Iraqi Women's narrative.
In general, the novel contains structural elements such as: the characters, events and the places, these elements must be collected by an artist creating a complete work of fiction. However the time dominates the other elements through progression and regaining called Time paradox, it has a modern critical importance because of its impact in highlighting of political, social and cultural events that make up the fictional environment which cast a shadow over other techniques. And that it is clear in the course of the narrative.

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Instigation in the Iraqi theatrical discourse: حسين رضا حسين
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The first chapter included the frame approach on research in which we discuss instigation in Iraqi drama as it as an active sign to enrich the structure of the speech so the researcher limits the problem of his research which is to follow the important of instigation in the Iraqi theatrical discourse. this chapter also contains the important of the research and its aim and limits. And reflected the importance of research in approaching the concept of instigation and effectiveness within the paths of the Iraqi, theatrical discourse.The 2nd chapter included the two sections and reviewed in the first section manifestations of incitement in the global theatrical discourse. the 2rd studied instigation in the Arab theatrical discourse. The 3rd

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role physical service factors in achieving customer satisfaction
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The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The Aesthetic Dimension in Popular Topics by Naguib Younes
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The aesthetic dimension in popular subjects is one of the important topics in the history and culture of peoples, as it is the vessel from which their faith, traditions, original values, language, ideas, practices and way of life are derived, which expresses their culture and national identity, and it is the bridge of communication between generations throughout the ages.

It is one of the main pillars in the process of development and development, and popular subjects have special images related to real daily life, and they are the best source for man to narrate through him in his portrayal of daily life in general, and for the artist in particular, who is part of this daily life and its vocabulary, as he interacts with it so that

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