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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
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
A comparison study of the Structural and magnetic properties of pure Ni metal and NiZnMn ferrite
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The magnetic properties of a pure Nickel metal and Nickel-Zinc-Manganese ferrites having the chemical formula Ni0.1(Zn0.4Mn0.6)0.9Fe2O4 were studied. The phase formation and crystal structure was studied by using x-ray diffraction which confirmed the formation of pure single spinel cubic phase with space group (Fd3m) in the ferrite. The samples microstructure was studied with scanning electron microstructure and EDX. The magnetic properties of the ferrite and nickel metal were characterized by using a laboratory setup with a magnetic field in the range from 0-500 G. The ferrite showed perfect soft spinel phase behavior while the nickel sample showed higher magnetic loss an

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Structural, electrical and optical properties of CdS thin films and the effect of annealing on photoconductivity
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Cadmium sulfide (CdS) thin films with n-type semiconductor characteristics were prepared by flash evaporating method on glass substrates. Some films were annealed at 250 oC for 1hr in air. The thicknesses of the films was estimated to be 0.5µ by the spectrometer measurement. Structural, morphological, electrical, optical and photoconductivity properties of CdS films have been investigated by X-ray diffraction, AFM, the Hall effect, optical transmittance spectra and photoconductivity analysis, respectively. X-ray diffraction (XRD) pattern shows that CdS films are in the stable hexagonal crystalline structure. Using Debye Scherrerś formula, the average grain size for the samples was found to be 26 nm. The transmittance of the

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Publication Date
Sat Jan 01 2022
Journal Name
Indian Journal Of Ecology
Effect of Mycorrhiza, Cytokinin and Organic Fertilizer on the Growth and Yield of Chamomile Plant L)
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The experiment was carried out in College of Agricultural Engineering Sciences, University of Baghdad during November 1, 2019 to June 1, 2020. The experiment was designed according to a randomized complete block design. Each block contained 18 experimental units that included the three study factors. The first factor interaction between two inoculum densities and application methods, three levels control, treatment of seeds inoculation with 5g plant and treatment of seedlings inoculation whith 30g plant . The second factor was three -1 -1concentrations of spraying of kinetin 0, 75 and 150 mg L , and third factor include two levels of organic manure) and addition of fertilizer 2% of -1 the weight of the soil (O2). The results showed a signif

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi National Journal Of Nursing Specialties
Assess the Knowledge and Practice of Thalassemic Patient about Complications of Iron Overload and Desferal Compliance
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Objectives: To assess the knowledge and practice of thalassemic patients about desferal administration and
complications of iron overload.
Methodology: The present study composed of (50) thalssemic patient who are registered in center and was
performed in Ibn Al-Atheer center for congenital anemia for the period from 15/12/2006 to 1/4/2007.
Results: The result of the study showed highly significant difference at (160.05) for knowledge of thalassemic
patients and also appear highly significant difference at (P<O.O5) for practice of thalassemic patients.
Recommendations: The study recommends that there is necessity to increase the knowledge and practice of
thalassemic patient about desferal administration to minimiz

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Crystal Growth of Semiconductor CuAl0.4Ti0.6Se2 and studding the Structural Properties of its Alloy and Thin Film
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Tetragonal compound CuAl0.4Ti0.6Se2 semiconductor has been prepared by
melting the elementary elements of high purity in evacuated quartz tube under low
pressure 10-2 mbar and temperature 1100 oC about 24 hr. Single crystal has been
growth from this compound using slowly cooled average between (1-2) C/hr , also
thin films have been prepared using thermal evaporation technique and vacuum 10-6
mbar at room temperature .The structural properties have been studied for the powder
of compound of CuAl0.4Ti0.6Se2u using X-ray diffraction (XRD) . The structure of the
compound showed chalcopyrite structure with unite cell of right tetragonal and
dimensions of a=11.1776 Ao ,c=5.5888 Ao .The structure of thin films showed

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Engineering
Practical comparation of the accuracy and speed of YOLO, SSD and Faster RCNN for drone detection
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Convolutional Neural Networks (CNN) have high performance in the fields of object recognition and classification. The strength of CNNs comes from the fact that they are able to extract information from raw-pixel content and learn features automatically. Feature extraction and classification algorithms can be either hand-crafted or Deep Learning (DL) based. DL detection approaches can be either two stages (region proposal approaches) detector or a single stage (non-region proposal approach) detector. Region proposal-based techniques include R-CNN, Fast RCNN, and Faster RCNN. Non-region proposal-based techniques include Single Shot Detector (SSD) and You Only Look Once (YOLO). We are going to compare the speed and accuracy of Faster RCNN,

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Comparative Study in Attitudes towards the Covid-19 Vaccine According to Locus of Control (Internal - External) of University Students
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Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

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Publication Date
Mon Dec 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Effect of Chloride Ions on the Corrosion Behavior of Al – Zn Alloy in NaOH Solution at Four Different Temperatures
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This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10-3 mol.dm-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (bc &ba) and transfer coefficients (αc & αa) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (Rp) is calculates

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Aesthetic advertising image in the women's magazines covers: ليلى علي رجب العبيدي
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In life in general and in the press, especially the success of a particular message depends heavily shipments carried by, and images idyllic suggestive, how many meanings that reaching an audience, and is the magazines and one of those media that target a broad audience, trying to please Him and the acquisition of his attention through a form of aesthetic granted pleasure and satisfaction from this point of view, read image ad as Date pure incident of everyday life, and here was placed this research about the aesthetic image advertising in the covers of women's magazines, which has been briefing them through the Four Seasons included in the search, was the first chapter Batarh systematic talked about problem Find the placing on the form

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Attitudes of University Students about the Statements of Iraqi Political Elites: A Survey Study of a Sample of University Youth in Baghdad
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Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

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