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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 03 2018
Journal Name
International Journal Of Science And Research
In Vivo Mechanical and Histological Evaluation of the Effect of Vacuum Storage and Ultra Violet Light Treatment of Titanium Implants on Osseointegration
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Background: Titanium implant is widely used in dentistry because of its extraordinary biocompatibility and mechanical properties. To increase bone–implant connection and provide early loading after placement, implant is stored in different storage medium and treated with UV light. Both of them are applicable methods to increase the bioactivity of titanium and overcome the biological aging. This study was designed to assess the effect of vacuum storage method and air storage with and without UV light treated of Cp Ti implant mechanically and histologically. Materials and methods: Titanium screws were acid etched and prepared in four different modes using different storage methods (air or vacuum and, with or without UV treatment. The implan

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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Problem of International Finance and Efficiency of Local Savings in Financing for Development in Algeria: Standard study for the period (1970-2014)
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      The aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a

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Publication Date
Mon Nov 17 2025
Journal Name
Al–bahith Al–a'alami
Foreign Propaganda in the Electronic Press about the Syrian Crisis A Comparative Study of the Sites of Russia Today and Alhurra - A research drawn from a Master Degree thesis
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The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر استخدام التوقيع الرقمي في العمليات المصرفية الالكترونية
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The purpose of this research is to identify the E-signing and its concept.

Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The level of Mental Mindfulness of College of Education Students at Umm Al-Qura University in the light of Corona Pandemic
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The aim of this research is to identify the level of mental mindfulness among female students of the College of Education at Umm Al-Qura University, as well as to identify the statistically significant differences in the level of mental mindfulness according to academic level, specialization, and academic achievement. A mental mindfulness scale was designed to cover five dimensions. The study employed the analytic descriptive approach applied to a random sample of (217) female students from various academic specializations. The findings indicated that the level of mental mindfulness was average among female students. Statistically significant differences were attributable to the academic level, academic specializations, and academic achi

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Bayesian methods to estimate the failure probability for electronic systems in case the life time data are not available
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In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Water Crisis and Its Relation to Achieving Sustainable Agricultural Development in Iraq (The Real Causes and Proposed Solutions)
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The conservation of natural resources such as water is one of the areas that sustainable agriculture seeks to preserve, rationalize its use and protect it from pollution, because water is a specific factor for agriculture. Despite Iraq's possession of two international rivers, the Tigris and the Euphrates, which pour into the Shatt Al-Arab, it suffers from water shortages in recent times, As a result of several reasons combined, including water policies initiated by the riparian countries to reduce the quantities of water coming from the two rivers to Iraq, led by neighbor Turkey through the construction of dams and reservoirs and the establishment of irrigation projects, as well as climate changes from rising temperatures and lo

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Publication Date
Fri Jul 01 2011
Journal Name
Materials Chemistry And Physics
Gadolinium substitution and sintering temperature dependent electronic properties of Li–Ni ferrite
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Publication Date
Sun Feb 20 2022
Journal Name
Papers In Physics
Electronic and optical properties of nickel-doped ceria: A computational modelling study
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Cerium oxide CeO2, or ceria, has gained increasing interest owing to its excellent catalytic applications. Under the framework of density functional theory (DFT), this contribution demonstrates the effect that introducing the element nickel (Ni) into the ceria lattice has on its electronic, structural, and optical characteristics. Electronic density of states (DOSs) analysis shows that Ni integration leads to a shrinkage of Ce 4f states and improvement of Ni 3d states in the bottom of the conduction band. Furthermore, the calculated optical absorption spectra of an Ni-doped CeO2 system shifts towards longer visible light and infrared regions. Results indicate that Ni-doping a CeO2 system would result in a decrease of the band gap. Finally,

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