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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
Mon Sep 03 2018
Journal Name
Al-khwarizmi Engineering Journal
Recovery of Aluminum from Industrial Waste (Slag) by Melting and Electrorefining Processes
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Slag of aluminum is a residue which results during the melting process of primary and secondary aluminum production. Salt slag of aluminum is hazardous solid waste according to the European Catalogue for Hazardous Wastes. Hence, recovery of aluminum not only saves the environment, but also has advantages of financial and economic returns. In this research, aluminum was recovered and purified from the industrial wastes generated as waste from both of State Company for Electrical and Electronic Industries (Baghdad/AlWaziriya) and General Company for Mechanical Industries (Babylon/-Al-Escandria). It was found that these wastes contain tiny proportions of other elements such as iron, copper, nickel, titanium, lead, and potassium. Wastes were

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study and Mathematical Modelling of Zinc Removal by Reverse Osmosis Membranes
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In this study, aromatic polyamide reverse osmosis membranes were used to remove zinc ions from electroplating wastewater. Influence of different operating conditions such as time, zinc concentration and pressure on reverse osmosis process efficiency was studied. The experimental results showed, concentration of zinc in permeate increase with increases of time from 0 to 70 min, and flux of water through membrane decline with time. While, the concentrations of zinc in permeate increase with the increase in feed zinc concentration (10–300 mg/l), flux decrease with the increment of feed concentration. The raise of pressure from 1 to 4 bar, the zinc concentration decreases and the flux increase. The highest recovery percentage was found is 54.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Equilibrium and Thermodynamic Studies of Reactive Orange Dye Biosorption by Garden Grass
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The present study aims to evaluate the biosorption of reactive orange dye by using garden grass. Experiments were carried out in a batch reactor to obtain equilibrium and thermodynamic data. Experimental parameters affecting the biosorption process such as pH, shaking time, initial dye concentrations, and temperature were thoroughly examined. The optimum pH for removal was found to be 4. Fourier transform infrared spectroscopy analysis indicated that the electronegative groups on the surface of garden grass were the major groups responsible for the biosorption process. Four sorption isotherm models were employed to analyze the experimental data of which Temkin and Pyzhey model was found to be most suitable one. The maxim

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Publication Date
Wed Mar 16 2022
Journal Name
2022 Muthanna International Conference On Engineering Science And Technology (micest)
Fast Synthesis and Characterization of Nano-SSZ-13 Zeolite by Hydrothermal Method
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Publication Date
Fri Mar 14 2014
Journal Name
Arabian Journal Of Geosciences
Wetting and drying collapse behaviour of collapsible gypseous soils treated by grouting
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Spectroscopic and structural properties of Zinc-Phthalocyanine prepared by pulsed laser deposition
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Publication Date
Sat Jul 01 2023
Journal Name
Baghdad Science Journal
Enhancement of corrosion protection of metal carbon steel C45 and stainless steel 316 by using inhibitor (Schiff base) in sea water
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This research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using thr

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis of Ag/Au (core/shell) nanoparticles by laser ablation in liquid and study of their toxicity on blood human components
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Abstract<p>Q-switch Nd: YAG laser of wavelengths 235nm and 1,460nm with energy in the range 0.2 J to 1J and 1Hz repetition rate was employed to synthesis Ag/Au (core/shell) nanoparticles (NPs) using pulse laser ablation in water. In this synthesis, initially the silver nano-colloid prepared via ablation target, this ablation related to Au target at various energies to creat Ag/Au NPs. Surface Plasmon Resonance (SPR), surface morphology and average particle size identified employing: UV-visible spectrophotometer, scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The absorbance spectra of Ag NPs and Ag/Au NPs showed sharp and single peaks around 400nm and 410nm, respec</p> ... Show More
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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Enhancement of corrosion protection of metal carbon steel C45 and stainless steel 316 by using inhibitor (Schiff base) in sea water
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This research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using three electrodes potentiostat. The corrosion behavior

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in allocating common costs in the gas industry and its reflection on the company's performance: Applied Research in North Gas Company
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The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

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