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Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities (Proposal pattern): 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 Aug 15 2019
Journal Name
Selcuk Journal Of Agriculture And Food Sciences
The Effect of Knife Clearance on the Machine Performance in Disc Type Silage Machines
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In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

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Publication Date
Tue Jul 15 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The impact of the V-shape strategy on learning basic skills in a breaststroke
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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE CURRENT STATUS OF THE VERTEBRATE DIVERSITY IN Al-DALMAJ MARSH, Al-DIWANIYA PROVINCE
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    A survey conducted at Dalmaj marsh, Al-Diwaniya Province during 2013 revealed that the marsh encounters a considerable part of the Iraqi vertebrate fauna including 147 species belonging to five classes; Pisces, Amphibia, Reptilia, Aves and Mammalia. Some species are of globally conservation importance. The present results are discussed with the pertinent literature.

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Investigations on the Impact of Using Elliptic Groynes on the Flow in Open Channels
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This paper presents a numerical simulation of the flow around elliptic groynes by using CFD ‎software. The flow was simulated in a flume with 4m long, 0.4m wide, ‎and 0.175m ‎high ‎‎with a constant bed slope. Moreover, the first Groyne placed at 1m from the flow ‎‎inlet with a ‎constant the Groyne height of 10cm and a 1cm thickness, and the ‎width of Groynes equals ‎7cm‎. A submergence ratio of the elliptic Groynes of 75% was assumed, corresponding to a discharge of ‎0.0057‎m3/sec. The CFD ‎model showed a good ability to simulate the flow ‎around ‎Groynes with ‎ good accuracy. The results of ‎CFD software showed that when using double elliptic Groy

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Publication Date
Thu Aug 01 2019
Journal Name
Transylvanian Review
POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL
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POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL

Publication Date
Fri Mar 01 2019
Journal Name
Telematics And Informatics
Modelling the utilization of cloud health information systems in the Iraqi public healthcare sector
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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Computer-assisted Programme for the Teaching of the English Syllable in RP Allophonic Pronunciation
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Native speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of  vowels  and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual  one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP  pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Evaluation the water quality of the potable water network in Al-Shuala/ Baghdad City
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In this research, the water quality of the potable water network in
Al-Shuala Baghdad city were evaluated and compare them with the
Iraqi standards (IQS) for drinking water and World Health
Organization standards (WHO), then water quality index (WQI) were
calculator: pH, heavy metals (lead, cadmium and iron), chlorides,
total hardness, turbidity, dissolved oxygen, total dissolved solid and
electrical conductivity. Water samples are collected weekly during
the period from February 2015 to April 2015 from ten sites. Results
show that the chlorides, total dissolved solid and electrical
conductivity less than acceptable limit of standards, but total
hardness and heavy metals in some samples higher than acceptabl

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Publication Date
Wed Apr 30 2025
Journal Name
Journal Of International Studies
RESHAPING THE WORLD, RETHINKING ACTORS: THE ROLE OF SUB-STATE ACTORS IN FOREIGN RELATIONS
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International relations scholars have increasingly debated the evolving landscape of actors that challenge the traditional state-centric world order. A key element of this transformation is the rise of sub-state actors, which engages in alternative diplomacy parallel to the state, transcending traditional state-centric frameworks. This paper explores the significant shifts in international actorness over the late 20th century, focusing on the emergence and implications of sub-state diplomacy, or "paradiplomacy." First, the study introduces sub-state actors and their role in challenging the dominant state-centric discourse. It then examines the dynamic evolution of paradiplomacy, highlighting how sub-states have expanded their global

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Science,
Monitoring Vegetation Growth of Spectrally Landsat Satellite Imagery ETM+ 7 & TM 5 for Western Region of Iraq by Using Remote Sensing Techniques.
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Landsat-5 Thematic Mapper (TM) has been imaging the Earth since March 1984 and Landsat-7 Enhanced Thematic Mapper Plus (ETM+) was added to the series of Landsat instruments in April 1999. In this paper the two sensors are used to monitoring the agriculture condition and detection the changing in the area of plant covers, the stability and calibration of the ETM+ has been monitored extensively since launch although it is not monitored for many years, TM now has a similar system in place to monitor stability and calibration. By referring to statistical values for the classification process, the results indicated that the state of vegetation in 1990 was in the proportion of 42.8%, while this percentage rose to 52.5% for the same study area in

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