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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
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Response Surface Methodology for Development and Optimization of Theophylline Pulmonary Delivery System
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The aim of the present study was to develop theophylline (TP) inhalable sustained delivery system by preparing solid lipid microparticles using glyceryl behenate (GB) and poloxamer 188 (PX) as a lipid carrier and a surfactant respectively. The method involves loading TP nanoparticles into the lipid using high shear homogenization – ultrasonication technique followed by lyophilization. The compositional variations and interactions were evaluated using response surface methodology, a Box – Behnken design of experiment (DOE). The DOE constructed using TP (X1), GB (X2) and PX (X3) levels as independent factors. Responses measured were the entrapment efficiency (% EE) (Y1), mass median

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Population growth and urban development (for a number of contemporary Arab cities)
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The aim of the research is to identify the extent of the direct and indirect relationship of the population growth of the cities as a result of the urbanization process witnessed by the Arab region for the urban development of the city structures and their formative structures, changing the planning criteria of some cities and the extent of their changes in spatial and temporal dimensions and their relation to the standards of the western cities. In changing the concept of the modern Arab city, such as the emergence of new functional uses affecting the change in the pattern of formal formations of its urban fabric associated with its ancient morphology and distinctive human nature. The research seeks to identify the extent to which plann

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
تطوير واقع مقرر التطبيقات التدريسية في أقسام كليات التربية جامعة بغداد
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The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks
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Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Dynamics of Predator-prey Model under Fluctuation Rescue Effect
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This paper presents a novel idea as it investigates the rescue effect of the prey with fluctuation effect for the first time to propose a modified predator-prey model that forms a non-autonomous model. However, the approximation method is utilized to convert the non-autonomous model to an autonomous one by simplifying the mathematical analysis and following the dynamical behaviors. Some theoretical properties of the proposed autonomous model like the boundedness, stability, and Kolmogorov conditions are studied. This paper's analytical results demonstrate that the dynamic behaviors are globally stable and that the rescue effect improves the likelihood of coexistence compared to when there is no rescue impact. Furthermore, numerical simul

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing current and future direction of non-oil primary balance: Case Study of Iraq Using Exponential Smoothing model
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In recent years, non-oil primary balance indicator has been given considerable financial important in rentier state. It highly depends on this indicator to afford a clear and proper picture of public finance situation in term of appropriate and sustainability in these countries, due to it excludes the effect of oil- rental from compound of financial accounts which provide sufficient information to economic policy makers of how economy is able to create potential added value and then changes by eliminating one sided shades of economy. In Iraq, since, 2004, the deficit in value of this indicator has increased, due to almost complete dependence on the revenues of the oil to finance the budget and the obvious decline of the non-oil s

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Publication Date
Tue Aug 30 2022
Journal Name
مجلة واسط للعلوم الریاضیة
المناخ التنظيمي لشعب الرياضة المدرسية في أقسام الانشطة الرياضية و المدرسية لمحافظة بغداد من وجهة نظر مدرسي التربية الرياضية للمرحلة المتوسطة
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يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
A Signal Amplification-based Transceiver for Visible Light Communication
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Visible light communication (VLC) is an upcoming wireless technology for next-generation communication for high-speed data transmission. It has the potential for capacity enhancement due to its characteristic large bandwidth. Concerning signal processing and suitable transceiver design for the VLC application, an amplification-based optical transceiver is proposed in this article. The transmitter consists of a driver and laser diode as the light source, while the receiver contains a photodiode and signal amplifying circuit. The design model is proposed for its simplicity in replacing the trans-impedance and transconductance circuits of the conventional modules by a simple amplification circuit and interface converter. Th

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Polar Gap Properties for Neutron StarWithin Light Cylinder Limits
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The huge magnetic fields of neutron star cause the nuclei of the stellar surface to form a tightly bound condensed layer. In this research some characteristics of polar gap and magnetosphere enclosed the star according to Sturrock Model were illustrated, positrons move out along the open field lines, and electrons flow to the stellar surface as in the related to Sturrock model. The magnetic field within polar gap areas, which is defined by the Irvin Radius (RL) decreases due to the expansion of the polar, resulting from the physical motion of the accreted material. The values of height gap at different distances from the star were estimated. The obtained results improve the most energetic positrons those with E? Emax radiate away their ener

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Publication Date
Tue Dec 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of two non-nutritive sucking patterns on the development of anterior open bite in children of two kindergartens in Baghdad city
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Background: Non-nutritive sucking habit (NNSH) is the main environmental causative factor that disturbs normal orofacial development. In spite of the harmful effect of pacifier as a NNSH, mothers aware from the other types of NNSH like thumb sucking far more than pacifier use. Open bite is one of the most challenging malocclusions in orthodontics due to the high prevalence of relapse after treatment, so preventing the causative factor of its occurrence is essential at early age of child life. This study aims to assess the impact of two non-nutritive patterns on the development of anterior open bite in primary dentition and to compare which of these habits mostly affect open bite development. Materials and Methods: The sample consisted of

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