Preferred Language
Articles
/
jpgiafs-397
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Political Use of the Photograph: A Semiotic Study of the Photograph of Al-Kadhimi's Visit to Fallujah on the Anniversary of the Victory Over ISIS
...Show More Authors

The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Content Assessment of the Sciences Textbooks of Grades (1-4) in the Light of International Standards in Mathematics and Science TIMSS 2019 (Cognitive Process Dimension)
...Show More Authors

The current research aims to determine the requirements of Trends of International Mathematics and Science Study (TIMSS 2019) and to find out the extent to which the content of science textbooks for grades (1-4) in the Sultanate of Oman includes the requirements of (TIMSS 2019). Only the Cognitive Process dimension has been considered when conducting the analysis. The study population includes all science books from the first to the fourth grade for the academic year 2021-2022. The study identified and organized the requirements in the study tool, which is a list of requirements of (TIMSS 2019). After confirming its validity and reliability, the analysis was performed, and data were collected and analyzed statistically using frequencies

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
...Show More Authors

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Throughput Accounting and its role in supporting and achieve competitive advantage
...Show More Authors

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الكيمياء الكيمياء في الحضارة الإسلامية
...Show More Authors

This research takes its significance by referring to the participation of Arab Muslims in the knowledge of the chemical heritage, including the new writings and additions to this science; and thus made the way easy directly or indirectly for Europeans in the scientific knowledge of chemical, Starting from Khalid bin Yazid until the death of the last scientists Muslims in this area .

View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
...Show More Authors

The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Nurses’ Knowledge Concerning the Infection Control Guideline in Baghdad Teaching Hospital
...Show More Authors

Objectives: the study aims to findout the effectiveness of educational program concerning infection control guideline on nurses, and to find out the relationship between effectiveness of program and types of hospital unit, age, level of education, and years of experience of nurses. Methodology: A quasi-experimental design study was carried out in Baghdad teaching hospital in the wards, for the period of December, 20th 2013 to September, 30th of July 2014, The study samples is composed of (60) nurses who have been actually working in the medical ward, blood disease, psychiatric ward, and neurological war

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
The Impact of Fear and Rational Appeal Scam Techniques on Individual Susceptibility
...Show More Authors

Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The risks of derivatives contracts and their reflections on the global financial crisis Analytical study in (Toronto – Dominion) bank
...Show More Authors

The research tacklets the role of risks arising from the excessive use of derivative contracts for trading in financial crises, including the recent global financial crisis in (2008) which is known the mortgage crisis.

   In order to prove the hypothesis of the research, the risk index of derivative contracts has been chosed as expressed in the measure of (value at risk) to be the main field for testing the hypothesis of research. The duration of the contract  has been also chased  for (15) years between the years (2001- 2015), the period preceding the global financial crisis, while the second represents the period of time that followed. The research reached a number of conclusions, bu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
(Determine the Impact of Public Relations Ethics in Strategic Decisions) Descriptive Analytical Study of a Sample of Administrative Leadership in the Ministry of Higher Education
...Show More Authors

Role of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations  , public relations in developed societies, and in  some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital 

... Show More
View Publication Preview PDF
Crossref