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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 Jan 01 2009
Journal Name
Al-anbar Medical Journal
The Role of Epineurotomy in Carpal Tunnel Syndrome
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Aim: The purpose of this study is to compare the effect of epineurotomy of median nerve with just division of the transverse carpal ligament in the treatment of carpal tunnel syndrome. Patients & Methods: We conducted a prospective, random study to evaluate the effect of epineurotomy on the outcome of operative treatment of established median-nerve compression in the carpal canal. Fifty hands (forty-four patients) were selected randomly into two groups: group I had a release of the transverse carpal ligament alone, and group II had a release and adjuvant epineurotomy of the median nerve. The groups were similar with regard to age group, gender, duration of symptoms, and preoperative physical findings. All patients had electrophysiological e

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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum
REVISION OF THE FAMILY CHLOROPIDAE (DIPTERA) IN IRAQ
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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
The effect of changing the evacuated tube tilt angle and the fluid of the solar collector on the performance of a hybrid solar air conditioning system
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In the hybrid coolingsolar systems , a solar collectoris used to convertsolar energy intoheat sourcein order to super heat therefrigerant leave thecompressor,andthisprocess helpsin the transformation ofrefrigerant state from gaseous statetothe liquid statein upper two-thirdsof thecondenserinstead of the lower two-thirdssuchas in thetraditional air-conditioning systems and this willreduce theenergyneeded torun the process ofcooling.In this research two hybrid air-conditioning system with an evacuated tube solar collector were used, therefrigerant was R22 and the capacity was 2 tons each.The tilt angle of the evacuated tube solar collector was changed and the solar collector fluid was replaced into oil instead of water.A comparison wasi

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Administration Diagnosis of quality of work life dimensions: A survey of a sample of employees of the Northern Gas Filling Company in Nynawa
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The primary objective of the present  research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The Renaissance Dam Project and its impact on Egyptian – Ethiopian relation
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Receipt date:9/1/2020 accepted date:11/24/2020 Publication date:12/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

the Nile River and the Renaissance Dam is one of the most prominent factors that had an important role in the nature of relations between Egypt - Ethiopia, as  they contributed to building a relationship that has common characteristics through the nature of the i

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Flexible Budgets and its Variances under The Corona Pandemic Covid – 19
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The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

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Publication Date
Wed Dec 29 2021
Journal Name
Modern Sport
Building and measuring e-learning scale from the point of view of students of the College of Physical Education and Sports Sciences - University of Baghdad
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Abstract: The research covered five chapters:       So, the first chapter definition of the research is from the introduction to the research and its importance, as the importance of the research lies in an expression of the reality of e-learning as it is one of the new patterns of the educational process and its role in enhancing communication and interconnectedness between the learners from the students ’point of view Physical Education and Sports Sciences for Girls, University of Baghdad, as for the problem The research was, and through the researcher’s acquaintance with many previous studies, references and sources, and being a student at the College of Physical Education and Sports Sciences - University of

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Social Responsibility on the Financial Performance of Banks: )Applied Research at the Bank of Baghdad)
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

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Publication Date
Thu Nov 17 2022
Journal Name
Aip Conference Proceedings
Principles of using project management tools and techniques of mitigate components causing delays and disruption in public and private construction projects in Iraq
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Delays and disruption are a common issue in both community and personal building programs The problem exists all throughout the world, but it is particularly prevalent in Iraq, where millions of dollars are squandered each time as a outcome. Delays and interruptions may have serious consequences not just for Iraq's construction plans, but also for the country's economic and social status. While numerous studies have been conducted to investigate the factors driving delays and disruption in Iraqi construction projects, slight consideration has been given to by what means project management implements and approaches have affected the occurrence of project delays and disruption. After analyzing the crucial reasons for delays and instability in

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Publication Date
Wed Mar 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Biodiversity and Genetic Relationships to the Species for the genus Gladiolus L. (Iridaceae) Wild Growing in Iraq Using RAPD-PCR Technique
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This study observed the genetic diversity and relationships among 4 species belonging to genus Gladiolus L. , by using the Random  Amplified Polymorphic DNA (RAPD) technique , the study  includes extraction of genomic DNA from the dray leaves by using commercial kit . 4 random primers  used the produced of many polymorphic bands among the 4 species , it was also possible to fined the DNA fingerprint of all studied species.Through the appearance of a number of bands that were unique to each species.Genetic distances ranged from 0.10 to 0.86, and used cluster  analysis were performed to construct dendrogram.Cluster analysis grouped the 4 species Into tow main clusters depending on their ancestor and their morphological

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