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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
Thu Nov 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Phototoxic effect of visible blue light on Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis in patients with chronic periodontitis (An in-vitro study)
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Background: The aim of this study was to determine phototoxic effect of visible blue light on anaerobic periodontal pathogens namely Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis. Materials and methods: Strains of Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis were isolated from pockets of systemically healthy patients aged between 35-55 years old with pocket depths of 5-6 mm, the bacteria cultured on special blood Agar plates solid media, then subjected to visible blue light emitted from commercially available light cure devise (LED curing light); that emits blue light (400-500nm) of 1000mw energy at different periods of time exposures, then the CFU of each plate was measured by direct colony count

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection the level of YKL-40 biochemical marker and vitamin D level in sera of Iraqi Uterine cancer females' patients
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Objective: Detection the level of YKL-40 biochemical marker and vitamin D level in sera of Iraqi uterine cancer
females' patients.
Methodology: This study included 90 female volunteers, 30 of them were healthy volunteers who were
considered as a control group, while sixty serum samples were collected from women patients suffering from
uterine tumors (30 malignant and 30 fibroid benign tumors), benign cases were considered as a disease
control group for malignant tumors. The average age of those females was 30-75 years, which matched the
control group. All the samples were collected from Azady hospital in Kirkuk and the gynecologic department at
Medical City in Baghdad during October /2012 to May /2013. All the serum

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Publication Date
Mon May 28 2018
Journal Name
Biology
The Effect of Overexpressed DdRabS on Development, Cell Death, Vesicular Trafficking, and the Secretion of Lysosomal Glycosidase Enzymes
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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The methods used by the Prophet in teaching the Companions
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The condition of Islam and Muslims and what their political, social, cultural and educational status, and even religious and faith status, has led to whoever feels his belonging to this great religion and that middle nation, to try as much as he can to fix what has been corrupted as much as he can, and perhaps in diagnosing illness and illness as It was said half the way to treatment, and from this standpoint I liked to occupy thought, work consideration and harness part of the youth’s life in order to reach what contributes to reforming the situation and the safety of generations, and this is only in seeking knowledge and learning it by following the guidance of the Messenger (r) and his companions ( y) Therefore, the subject of my re

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Unemployment Rates in Iraq and the Extent of the Contribution of Loans Granted by Banks to Finance Small and Medium Enterprises in Reducing Them
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This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

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Publication Date
Tue Dec 10 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
Development of Robust and Efficient Symmetric Random Keys Model based on the Latin Square Matrix
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Symmetric cryptography forms the backbone of secure data communication and storage by relying on the strength and randomness of cryptographic keys. This increases complexity, enhances cryptographic systems' overall robustness, and is immune to various attacks. The present work proposes a hybrid model based on the Latin square matrix (LSM) and subtractive random number generator (SRNG) algorithms for producing random keys. The hybrid model enhances the security of the cipher key against different attacks and increases the degree of diffusion. Different key lengths can also be generated based on the algorithm without compromising security. It comprises two phases. The first phase generates a seed value that depends on producing a rand

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Mental Disorder of mothers as a Mediating Variable Between Marital adjustment and Kindergarteners Development
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This current study aimed to explore the mediation effects of mother's mental health symptoms between marital adjustment and child development aspects. (666) participants of mothers and their children were the sample of the study. The researchers used the marital adjustment scale prepared by Manson, Morse, Lerner, Arthur, as well as, a package of tests for some aspects of growth Kindergarten children prepared by Kenawi and Mohamed (1999). In addition, theyemployed a list of modified symptoms (Symptom Checklist-90- Revised (SCL) -90-, prepared by Derogatis, Lipman and Lipogun & Cov (1976), The results of the current study showed there is a statistically significant relationship between marital adjustment and the symptoms of mental diso

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Publication Date
Thu Jan 10 2019
Journal Name
The Astrophysical Journal
A Deeply Buried Narrow-line Seyfert 1 Nucleus Uncovered in Scattered Light
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of investment climate indicators in stimulating economic growth: a standard study For Malaysia 1990-2016
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In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
Social Safety Nets and Sustainable Development in Fragile Environments: A Field Social Study of Slums in the City of Baghdad/Al-Karkh: هبة صالح مهدي, عدنان ياسين مصطفى
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Almost human societies are not void of poverty, as the latter accompanied the emergence of humanity, and it, thus, represents an eternal problem. To advance an individual's reality and raise the level of the poor social classes, social security networks have been established. Such networks operate in society following social systems and laws to provide food, and material support. Besides, such networks help to rehabilitate the individual academically and vocationally. They empower vulnerable groups through the establishment of courses and workshop, provide (conditional) subsidies related to the health and educational aspects in order to achieve the sustainable development goals of (2030), and apply developmental roles of social safety ne

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