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Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                                              

      This rule not adjusted since that time to contain the development and  a variables it witnessed  this sect for example Islamic and electronic banking Activities witch is speared in Iraq. So that suggested this research some a necessary  adjustment  for this rule to become more effective  Accounting disclosure enhancement in the banking  Activities                                                                                  

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Publication Date
Sat Mar 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Carbon Fiber Volume Fraction and their Orientations on the Thermal Conductivity of the Polymer Composite Materials.
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      The effect of fiber volume fraction of the carbon fiber on the thermal conductivity of the polymer composite material was studied. Different percentages of carbon fibers were used (5%, 10%, 15%, 20%, and 25%). Specimens were made in two groups for unsaturated polyester as a matrix and carbon fibers, first group has parallel arrangement of fibers and the second group has perpendicular arrangement of fibers on the thermal flow, Lee's disk method was used for testing the specimens. This study showed that the values of the of thermal conductivity of the specimens when the fibers arranged in parallel direction was higher than that when the fibers arranged in the perpendicular direction  

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Publication Date
Mon Apr 19 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
The Impact Of Innovative Matrix Strategy And The Problem Tree Strategy On The Mathematical Proficiency Of Intermediate Grade Female Students
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The research aims to know the impact of the innovative matrix strategy and the problem tree strategy in teaching mathematics to intermediate grade female students on mathematical proficiency. To achieve the research objectives, an experimental approach and a quasi-experimental design were used for two equivalent experimental groups. The first is studied according to the innovative matrix strategy, the second group is studied according to the problem tree strategy. The research sample consisted of (32) female students of the first intermediate grade, who were intentionally chosen after ensuring their equivalence, taking into several factors, most notably (chronological age, previous achievement, and intelligence test). The research tools con

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Applied Research In Higher Education
The nexus between green human resource management processes and the sustainability of educational institutions: the mediating effect of strategic excellence
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Purpose

This study aims to propose a novel research model to test the nexus between green human resource management processes, strategic excellence and the sustainability of educational institutions in Iraqi academic settings.

Design/methodology/approach

This examination in Iraqi higher education is finalised across three key stages: determining the knowledge gaps, reviewing the literature and building the hypothesised conceptual model. A case study complemented by a quantitative methodology using Statistical Package for the Social Sciences (SPSS) and Analysis of Moment

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Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE INFLUENCE OF TEMPERATURE AND HUMIDITY ON THE BIOLOGY OF THE HOUSE DUST MITE DERMATOPHAGOIDES PTERONYSSINUS TROUESSART 1897 (ACARI : PYROGLYPHIDAE)
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Duration of each developmental stage of the house dust mite Dermatophagoides pteronyssinus together with the mortality percentage were observed at a combination of five different temperatures namely 20C°, 22.5C°, 25C°, 27.5C° and 30C° and four different humidities namely 55%, 75%, 85% and 95% r. h. Results showed that temperature had the greatest effect on the life cycle period. The higher the temperature the shorter the life cycle was aid versa verea. On the other hand, humidity seems to be less effectiveness, though at the higher temperature and humidity no development was occured. Mortality among all temperatures and humidities appeared nearly the same, but at higher temperature and higher humidity and because of mould g

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF THE AUDIT COMMITTEE AND AUDIT TEAM CHARACTERISTICS ON THE AUDIT QUALITY: MEDIATING IMPACT OF EFFECTIVE AUDIT PROCESS
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Publication Date
Sun Jun 30 2024
Journal Name
Anbar Journal Of Agricultural Sciences
EFFICIENCY ALCOHOLIC EXTRACT OF NIGHTSHADE WILD AND POTASSIUM SILICATE IN NORMAL AND NANO TO CONTROL OF DOWNY MILDEW DISEASE IN CUCUMBER
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The study was carried out during the 2022 agricultural season in the greenhouses belonging to the-College of Agricultural-Al-Ramadi, the study aimed to investigate the efficacy of alcoholic extract of Solanum eleaegnifolium, potassium silicate and ungicide Previcur Energy in normal and nano formula to control downy mildew disease on cucumber crops caused by the fungus Pseudoperonospora cubensis. The results showed that the normal potassium silicate treatment completely prevented the disease during the length of the season, with an infection severity rate of 0.00%, compared to infection with artificial contamination of 45.90%, followed by the treatment of nano fungicide 4.60%. While the treatments of alcoholic extract and nano of nightshade

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Publication Date
Sun Jun 09 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Status of CHADS2 and CHA2DS2-VASc Scores in Predicting Risk of Stroke and its Prevention in Iraqi Patients with Atrial Fibrillation
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Atrial fibrillation is associates with elevated risk of stroke. The simplest stroke risk assessment schemes are CHADS2 and CHA2DS2-VASc score. Aspirin and oral anticoagulants are recommended for stroke prevention in such patients.

The aim of this study was to  assess status of CHADS2 and CHA2DS2-VASc scores in Iraqi atrial fibrillation patients and to report current status of stroke prevention in these patients with either warfarin or aspirin in relation to these scores.

This prospective cross-sectional study was carried out at Tikrit, Samarra, Sharqat, Baquba, and AL-Numaan hospitals from July 2017 to October 2017. CHADS2

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
A Security and Privacy Aware Computing Approach on Data Sharing in Cloud Environment
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Today, the role of cloud computing in our day-to-day lives is very prominent. The cloud computing paradigm makes it possible to provide demand-based resources. Cloud computing has changed the way that organizations manage resources due to their robustness, low cost, and pervasive nature. Data security is usually realized using different methods such as encryption. However, the privacy of data is another important challenge that should be considered when transporting, storing, and analyzing data in the public cloud. In this paper, a new method is proposed to track malicious users who use their private key to decrypt data in a system, share it with others and cause system information leakage. Security policies are also considered to be int

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Publication Date
Wed Jan 01 2003
Journal Name
Turkish Journal Of Chemistry
Gas Chr Gas Chromatographic Separ aphic Separation of Phenol Deriv ation of Phenol Derivatives by Schiff- y SchiffBase Liquid Crystalline Stationary Phases
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The chromatographic behaviour of liquid crystalline compounds benzylidene-p-aminobenzoic acid and 4-(p-methyl benzylidene)-p-aminobenzoic acid as stationary phases for the separation of dimethylphenol isomers was investigated. These isomers were analysed on benzylidene-p-aminobenzoic acid within a nematic range of 169-194 ◦C with a temperature interval of 5 ◦C. Better peak resolution was at a column temperature of 190 ◦C. The analysis was repeated on a 4-(p-methyl benzylidene)-p-aminobenzoic acid column at a nematic temperature of 256 ◦C, which represented the end of the nematic range, and gave the optimum peak resolution. It was found that isomer better separation was obtained at 20% loading for both liquid crystal materials. Other

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological and Social Climacteric Changes upon Quality of Life of Middle Age Women in Baghdad City
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Objective: to assessthe impact of psychological and social climacteric changes on quality of life among
middle age women in Baghdad city
Methodology: : A descriptive analytic study was conducted to study the quality of life among middle age
women due topsychological and social climacteric changes from February 2013- July 2013. A purposive
sampleconsisted of three hundred (300) womenaged (40-65) years who were attending health centers in two
sectors in Baghdad / AL- Russafa andAL- karhk . The data were collected through using interview technique ,
and questionnaire format , which comprises two parts, first part consist (socio-demographic characteristic , the
second part quality of life domains (psychological and socia

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