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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
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Dependence of the Hall Mobility and Carrier Concentration on Thickness and Annealing Temperature
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Hall effect measurements have been made on a-As2Te3 thin films different thickness film in the range (200-350) nm. The Hall mobility in a-As2Te3 thin films decreases with increasing annealing temperature but the carrier concentration increases. When increasing the film thickness increases the Hall mobility decreases, while the carrier concentration increases.

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Publication Date
Thu Jun 27 2019
Journal Name
Journal Of The College Of Education For Women
The Background of the siffing Arbitration Agreement
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It is important to set the background of stiffen arbitration agreement, to understand the real reasons of the fighting. When the Syrians began to lose, raised the masahif and made their announcement, most the qurrar, and so no need to continued fighting.

            In their view all that remained was the matter of drawing up formal peace with Ali, Muamiya; Ali would recognize as Amir al-muminin by both Syrian and Iraqis.

            The most of the Iraqisfavored settlement for different persons, for example-A'shath, the most power full of the clan leaders of Rabia, his interest by insuring that neither Ali nor Mu

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Association of potent inflammatory Cytokine and Oxidative DNA Damage Biomarkers in Stomach cancer patients
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The infection with H. Pylori stimulates a signaling cascade that causes the generation of Cytokines and provokes Oxidative stress that is involved in the chronic inflammatory response leads to Gastric cancers. Reactive oxygen species (ROS) produce 8-Hydroxydeoxyguanosine (8-OHdG), the persistent oxidative DNA damage product. The study objective was to assess if there was a link between inflammatory cytokine levels and the presence of Oxidative DNA damage in Gastric tumor patients. In addition, evaluation of the diagnostic and prognostic value of Oxidative DNA damage and inflammatory cytokine biomarkers for Stomach cancers is being conducted. The study was accomplished on medically diagnosed Stomach cancer patients before any form of trea

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Single Burr Hole Craniostomy in surgical treatment of chronic subdural hematoma (Outcome and Complications)
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Background: There is controversy among neurosurgeons whether double Burr Hole craniostomy is better than single Burr Hole, craniostomy in the management of chronic subdural hematoma in terms of lower recurrence rate and complications.
Objective: To assess the outcome and complications including revision rate using Single Burr Hole Craniostomy in the treatment of chronic subdural hematoma (CSDH).
Patients and Methods: This is a retrospective study of 42 cases of chronic subdural hematoma who underwent Single Burr Hole Craniostomy(SBHC) from jan.2012 to jan.2014, preoperative,intraoperative and postoperative data were collected including neurological status ,Brain CT-scan findings, postoperative complications ,recurrent rate and neur

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Argumentative Elements Of Discours In The Plague For Albert Camus: Les éléments argumentatifs dans le discours de La Peste d’Albert Camus
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Argumentation is not a contemporary, yet a deep rooted intellectual phenomenon dates back to Romans and Greeks times. The argumentative elements ,the author is trying to convey to the reader, are  linguistic procedures aim at persuading and being persuaded of what is true. The present study traces, through Camus’ novel The plague, the best method to construct argumentative techniques used to express the author’s deep philosophies.

Résumé        

          L’argumentation n’est pas un phénomène intellectuel nouveau, ses origines reviennent aux savants grecs et romains. Elle est une act

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Publication Date
Wed Dec 01 2021
Journal Name
Civil And Environmental Engineering
Developing A Mathematical Model for Planning Repetitive Construction Projects By Using Support Vector Machine Technique
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Abstract<p>Each project management system aims to complete the project within its identified objectives: budget, time, and quality. It is achieving the project within the defined deadline that required careful scheduling, that be attained early. Due to the nature of unique repetitive construction projects, time contingency and project uncertainty are necessary for accurate scheduling. It should be integrated and flexible to accommodate the changes without adversely affecting the construction project’s total completion time. Repetitive planning and scheduling methods are more effective and essential. However, they need continuous development because of the evolution of execution methods, essent</p> ... Show More
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Publication Date
Thu Sep 05 2013
Journal Name
Eng. & Tech. Journal
Snubber Network Design for Triac Driving Single – Phase Industrial Heater by Applying Fuzzy Logic Method
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Power switches require snubbing networks for driving single – phase industrial heaters. Designing these networks, for controlling the maximum allowable rate of rise of anode current (di/dt) and excessive anode – cathode voltage rise (dv/dt) of power switching devices as thyristors and Triacs, is usually achieved using conventional methods like Time Constant Method (TCM), resonance Method (RM), and Runge-Kutta Method (RKM). In this paper an alternative design methodology using Fuzzy Logic Method (FLM) is proposed for designing the snubber network to control the voltage and current changes. Results of FLM, with fewer rules requirements, show the close similarity with those of conventional design methods in such a network of a Triac drivin

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Horan Valley Basin Geomorphological Aspects Assessment by Integrating Hypsometric Analysis with Remotely Sensed Morphometric Characteristics
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     The extraction, study, and accurate interpretation of the morphology database of a basin are the basic blocks for building a valid geomorphological understanding of this basin. In this work, a new approach is presented which is to use three different GIS based methods to extract databases with specific geographical information and then use the concept of information intersection to make a realistic geomorphological perspective for the study area.

In the first method, data integration of remote sensing images from Google Map and SRTM DEM images were used to identify Horan basin borders.

In the second method, the principle of data integration was represented by extracting the quantitative values of the morphometric c

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Optimum conditions for fibrinolytic enzyme (Nattokinase) production by Bacillus sp. B24 using solid state fermentation
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The present study was aimed to screen the ability of local isolates of Bacillus spp. (56 isolates) for nattokinase production using solid state fermentation, then optimize the nutritional conditions for enzyme production. The isolates were subjected to the primary and secondary screening process to select the Bacillus isolate which give the highest production of enzyme. It was found that Bacillus sp. B24 had the highest productivity of the enzyme (25.58U/mg protein). The optimum conditions for nattokinase production were performed by the solid state fermentation and found that the wheat bran was the best medium at initial moisture ratio 1.0:1.0 (w/v) using distilled water as moisturizing solution with initial pH of 7.0 after inoculation

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation Activated Carbon from Scrap Tires by Microwave Assisted KOH Activation for Removal Emulsified Oil
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In this paper activated carbon adsorbents produced from waste tires by chemical activation methods and application of microwave assisted KOH activation. The influence of radiation time, radiation power, and impregnation ratio on the yield and oil removal which is one of the major environmental issues nowadays and considered persistent environmental contaminants and many of them are suspected of being carcinogenic. Based on Box-Wilson central composite design, polynomial models were developed to correlate the process variables to the two responses. From the analysis of variance the significant variables on each response were identified.  Optimum conditions of 4 min radiation time, 700 W radiation power and 0.5 g/g impregnation ratio

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