Preferred Language
Articles
/
jpgiafs-822
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
...Show More Authors

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                                                                                  

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
Kinetic and Mechanism of Oxidation of Oxalic Acid by Cerium (IV)
...Show More Authors

Kinetic and mechanism studies of the oxidation of oxalic acid by Cerium sulphate have been carried out in acid medium sulphuric acid. The uv- vis. Spectrophotometric technique was used to follow up the reaction and the selected wavelength to be followed was 320 nm. The kinetic study showed that the order of reaction is first order in Ce(IV) and fractional in oxalic acid. The effect of using different concentration of sulphuric acid on the rate of the reaction has been studied a and it was found that the rate decreased with increasing the acid concentration. Classical organic tests was used to identify the product of the oxidation reaction, the product was just bubbles of CO2.

 

View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Iosr Journal Of Applied Physics (iosr-jap)
Influence of concentration on the structural, optical and electrical properties of TiO 2 : CuO thin film Fabricate by PLD
...Show More Authors

In this work, Titanium oxide thin films doped with different concentration of CuO (0,5,10, 15,20) %wt were prepared by pulse laser deposition(PLD) technique on glass substrates at room temperature with constant deposition parameter such as : pulse (Nd:YAG), laser with λ=1064 nm, constant energy 800 mJ , repetition rate 6 Hz and No. of pulse (500). The structure , optical and electrical properties were studied . The results of X-ray diffraction( XRD) confirmed that the film grown by this technique have good crystalline tetragonal mixed anatase and rutile phase structure, The preferred orientation was along (110) direction for Rutile phase. The optical properties of the films were studied by UV-VIS spectrum in the range of (360-1100)

... Show More
Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Effects of multi- Deposition on the structural and optical properties of CdS nanocrystalline thin film prepared by CBD technique.
...Show More Authors

Cadmium sulfide (CdS) nanocrystalline thin films have been prepared by chemical bath deposition (CBD) technique on commercial glass substrates at 70ºC temperature. Cadmium chloride (CdCl2) as a source of cadmium (Cd), thiourea (CS(NH2)2) as a source of sulfur and ammonia solution (NH4OH) were added to maintain the pH value of the solution at 10. The characterization of thin films was carried out through the structural and optical properties by X-ray diffraction (XRD) and UV-VIS spectroscopy. A UV-VIS optical spectroscopy study was carried out to determine the band gap of the nanocrystalline CdS thin film and it showed a blue shift with respect to the bulk value (from 3.9 - 2.4eV). In present w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Influence of Sn doping ratio on the structural and optical properties of CdO films prepared by laser induced plasma
...Show More Authors

In this work, we study the effect of doping Sn on the structural and optical properties of pure cadmium oxide films at different concentrations of Tin (Sn) (X=0.1,0.3 and 0.5) .The films prepared by using the laser-induced plasma at wavelength of laser 1064 nm and duration 9 ns under pressure reached to 2.5×10-2 mbar. The results of X-ray diffraction tests showed that the all prepared films  are polycrystalline. As for the topography of the films surface, it was measured using AFM , where the results showed that the grain size increases with an increase in the percentage of doping  in addition to an increase in the average roughness. The optical properties of all films have also been studied through the absorbance s

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Fri May 01 2015
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci.
Study the Effect of Irradiation on Structural and Optical Properties of (CdO) Thin Films that Prepared by Spray Pyrolysis
...Show More Authors

In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties. the op

... Show More
Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
The Soul and Body Dichotomy in the Performance of the Iraqi Actors
...Show More Authors

The body of the actor and its expressive significance is an essential topic in studying acting . it is not only confined to the study of soul and body from philosophical aesthetic perspective , but also to study the conception and mechanism of such a dichotomy followed by theatre directors and theorists , who are highly concerned with the creativity of actors . The researchers believe that such a study would be of benefit for actors as well as others working in theatre .                             

     The study falls into two sections . the first deals with the phi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Business Process Reengineering in the institutional performance : Research in the office of the General Inspector in the Ministry of Higher Education and Scientific Research
...Show More Authors

Abstract

       This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation, Structural Characterization and Identification of Major Constituents in Ephedra foliata Naturally Growing in Iraq by TLC, GC-MS and UPLC-ESI-MS/MS
...Show More Authors

Abstract:

   The aerial part of Ephedra foliata Family Ephedraceae have long been used in traditional medicine and now Ephedra species have medicinal, ecological, and commercial value. The variety of pharmacological actions of this plant is due to its chemical constituents. Ephedrine and
related alkaloids; are the newly potential medicinal value of Ephedra supplements for weight loss or performance improvement. Other pharmacological actions like antibacterial and antifungal effects of the phenolic acid compounds, the immunosuppressive action of the polysaccharides, and the antitumor action of flavonoids. The genus of this plant wildly distributed t

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Screening Program for Urinary Tract Infection of Prepubertal Children at Al Nasiriya City Primary Schools
...Show More Authors

Objective(s): The study aims Finding relationship between UTI and demographic variable include: child's age, child's gender, if males are circumcised or not, child's order in his family, father's level of education, mother's level of education, place of residence and family socioeconomic status. Methodology: A descriptive study was conducted on students of primary schools for both sexes, for the period from 19th. February 2014 through to 4th March 2014. A selected sample from two steps the first stage is to choose a school by a stratified- cluster sample, getting schools that have been selected (12) sch

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The RoleThe Role of the Arbitration Treaty and Decisiveness in the Consolidation of Relations Between Britain and France (1903-1904) of the Arbitration Treaty and Decisiveness in the Consolidation of Relations Between Britain and France (1903-1904)
...Show More Authors

The Risks Faced by Britain in their Areas of Influence at the Beginning of the Twentieth Century Drove her to the Alliance with the State of European such as France, and Contributed to the Tireless and made by the British and French Politicians in the Consolidation of Friendly Relations between the two Countries Efforts and Strengthened Cooperation in a Positive Way to Visit the king of Britain's Edward VII to France, Offset by Visit French President Loubet to Britain in the Same Year, those Negotiations Bore Fruit between the two Countries for Reaching a Contract Arbitration and Decisiveness between Britain and France Treaty on the Fourteenth of November 1903, Promised that Treaty First Step that Paved the Way for a General Agreement be

... Show More
View Publication Preview PDF