The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

A medical- service platform is a mobile application through which patients are provided with doctor’s diagnoses based on information gleaned from medical images. The content of these diagnostic results must not be illegitimately altered during transmission and must be returned to the correct patient. In this paper, we present a solution to these problems using blind, reversible, and fragile watermarking based on authentication of the host image. In our proposed algorithm, the binary version of the Bose_Chaudhuri_Hocquengham (BCH) code for patient medical report (PMR) and binary patient medical image (PMI) after fuzzy exclusive or (F-XoR) are used to produce the patient's unique mark using secret sharing schema (SSS). The patient’s un

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

Mental disorders (MDs) are a common problem in Primary Health Care Centers (PHCCs). Many people with serious MDs are challenged by symptoms and disabilities that result from the disease and by stereotypes and prejudice due to misconceptions about mental illness. This study aims at evaluating the knowledge, and attitude toward mental health concepts and services and causes of the reluctance to seek those services among people attending PHCCs. A descriptive cross-sectional study was conducted. The random sampling technique was used to include (10) of Directorates of Health (DoHs) coverage north, middle, and south of Iraq. The study was executed in (50) selected PHCs, (5) PHCCs in each DoH involved randomly selected (30) people attending th

The pervaporation using a commercial hydrophilic ceramic membrane supplied from PERVATECH was conducted. The dehydration of ethanol/ water system was used as a model for the pervaporation study. Pervaporation experiments of ethanol/water system were carried out in the temperature range of 303-343K, ethanol concentration in the feed 10-90 vol. % and the feed flow rate in the range of 0.5-10 L/min.  In this work, the effect of operation parameters on permeates fluxes as well as permeates separation factors have been studied. The Water flux is strongly dependent on the temperature; it increased with increasing in temperature, which in turn decreased the selectivity of membrane to water molecules.

In addition water flux was decr

Objectives: To study the prevalence of iron deficiency anemia in pregnant women and to find out the degree of
iron deficiency anemia and to find out any association this has been found between the socio- demographic
characteristics and the degree of iron deficiency anemia.
Methodology: A cross sectional study has been conducted in Ibn-Albaldy hospital in Baghdad among 258
pregnant women attending outpatient clinics during the period from the 1st of March 2011 to fifteenth of
October 2011. Data collection was by using a previously designed questionnaire including socio-demographic
characteristics, obstetrical history. A blood sample has been obtained to estimate the hemoglobin, mean
corpuscular volume, serum iron and

The gas sensing properties of Co₃O₄ and Co₃O₄:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co₃O₄ and Co₃O₄:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co₃O₄:10%Y. The SEM analysis of thin films obviously indicates that Co₃O₄ possesses a nanosphere-like structure and a flower-like structure for Co₃O₄:Y.

The sen

This study aims to calculate the percentage of loss and its causes of the horticultural crops tangerines and Seville oranges in Baghdad governorate for the 2020 agricultural season and estimate the economic impacts of losses both crops tangerines and Seville oranges at the study samples level. The research followed both methods descriptive and the quantitative mathematical in estimating the loss of horticultural crops from tangerines and Seville oranges trees and calculating the economic impact of this loss. The results showed that the percentage of losses of tangerines and Seville oranges crops on the level of wholesalers was about 12% and 13% respectively; causing economic losses estimated at about 3184.41 Euro. The results also displayed

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea