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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
Mon Sep 20 2021
Journal Name
Key Engineering Materials
Heat Treatment at Different Temperatures and its Effect on the Optical Properties of Pure PMMA and PMMA-Coumarin
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The effect of thermal treatment on optical constants of pure PMMA and with addition (15 and 35) ml of coumarin at different temperatures (100, 110 and 120) C0 for 1 hour were investigated. Cast method used to prepares films of pure PMMA and PMMA with (15 and 35) of coumarin. UV/VIS spectrometer technique used to measure the absorption spectra for these films. The optical constant (absorption spectra and absorption coefficient) don’t changes after applied temperatures in pure PMMA film but the optical constant (absorption spectra and absorption coefficient) in PMMA with (15 and 35) ml of coumarin increased with applied temperatures. The optical energy gap of pure PMMA and PMMA with (15 and 35) ml of coumarin sl

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Publication Date
Thu May 24 2018
Journal Name
Aip Conference Proceedings
The study effect of weight fraction on thermal and electrical conductivity for unsaturated polyester composite alone and hybrid
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In this research prepared two composite materials , the first prepared from unsaturated polyester resin (UP) , which is a matrix , and aluminum oxide (Al2O3) , and the second prepared from unsaturated polyester resin and aluminum oxide and copper oxide (CuO) , the two composites materials (Alone and Hybrid) of percentage weight (5,10,15)% . All samples were prepared by hand layup process, and study the electrical and thermal conductivity. The results showed decrease electrical conductivity from (10 - 2.39) ×10-15 for (Up+ Al2O3) and from (10 - 2.06)×10-15 for (Up+ Al2O3+ CuO) .But increase thermal conductivity from( 0.17 - 0.505) for (Up+ Al2O3) and from (0.17 - 0.489) for (Up+ Al2O3+ CuO).

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Studying the genotype of Aryl Hydrocarbon Receptor-Interacting Protein (AIP) Gene (rs641081C>A) in ‎Iraqi Samples with Acromegaly Pituitary Adenoma
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Pituitary adenomas are the anterior pituitary tumors. Patients with an Aryl Hydrocarbon Receptor-Interacting Protein (AIP) mutation (AIP- mut) tend to have more aggressive tumors occurring at a younger age. Single nucleotide polymorphisms (SNPs) in many studies have been related to metabolic comorbidities in the general population. Study aims investigated the role of AIP gene SNPs with susceptibility to acromegaly pituitary- adenoma, with levels of LH, FSH, TSH, Testosterone, IGF1,GH, FT4 , Prolactin hormones and blood sugar levels.  The study ‎was conducted on a group of acromegaly patients, including 50 patients) both Genders( with ‎hyperplasia of the ends, and apparently healthy control group. Genotyping of

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Proceedings External Oversight on Investment Budget Projects for local Governments: "Applied Research in The Government of The Province of Dhi Qar local"
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The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control

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Publication Date
Tue Apr 05 2022
Journal Name
International Journal Of Criminology And Sociology
Semiotics in Political Discourse. An Analytical Treatment of Political Text Criticisms Since 2003: The Case of the Discourse of Prime Minister Nouri Al-Maliki
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This article discusses the function of semiotics in political discourse after the socio-political processes taking place in Iraq since 2003 and its role in the development of textual criticisms of some Iraqi politicians, analyzes the reasons for its functioning in the speech of politicians. The research is mainly focused on finding out to what extent political text studies draw on sign systems that can store and transmit information, the nature of its purpose and the use of available fields for the purpose to be achieved. The chief purpose of the study is to investigate and also clarify the symbols and signs appear within the framework of discursive Iraqi politicians, the nature of the symbols used, and the meanings that are include

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Publication Date
Sat Jun 01 2024
Journal Name
University Of Thi-qar Journal Of Agricultural Research
A comparative histological, histometrical and hormonal study between the ovary and uterus of non-pregnant and pregnant local breed cat (Catus felius)
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Samples of the ovary and uterus of local breed cats used to investigate the histological, histometrical and hormonal features. The paraffin embedding technique was used for processing of tissue that stained by hematoxyline and eosin stain, and massons trichrom stain. Ovary of at proestrus or oestrus phases composed of outer cortex that covered by cuboidal germinal epithelium and inner medulla. Tunica albuginea composed of a thin layer of characterized by fusiform stromal cells. The cortex content groups of Oogonial cells, numerous primordial follicles, little primary, secondary and tertiary follicles in addition for 1-2 follicular cysts and mature corpus letium. In pregnant cat the thickness of ovarian cortex was significantly incre

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Preparation, characterization and study of biological activity and laser effect on the new Cu(II) complexes containing mixed benziloxime and furfuraldehydeazine ligands
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Abstract: New copper(II) complexes with mixed ligand benziloxime (BOxH) and furfural-dehydeazine (FA) using classical (with and without solvent) and microwave heating methods have been prepared. The resulting complexes have been characterized using physico-chemical techniques. The study suggested that the ligands formed neutral complexes had general formulas [Cu(FA)(BOXH)(Ac)2] and [Cu(FA)(BOX)(OH)] in neutral (or acidic) and basic medium, respectively. Accordingly, hexa-coordinated mono-nuclear complexes have been investigated by this study and having distorted octahedral geometry. The effect of laser have been studied on solid ligands and solid complexes, no effect have been observed on most compounds through the results of melting poin

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Financial Performance of the Iraqi Insurance Company
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Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Complex thinking among secondary school student in accordance with the views of lipman
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The current study has sought to identify the levels of the compound thinking among secondary school students basing and relying on the opinions of Lipman who sees that the compound thinking consists of creative thinking and critical thinking, In accordance with this point of view, researchers have resorted to build scale of the critical thinking in its final form of (28) item additionally to the adoption of Torrance for the creative thinking which was translated by sayed. Khairallah in 1981 after confirming psychometric Properties Of both scales and then collect scores of both scales and be the final score represented the level of the compound thinking that has been shown by the results of secondary school students they have no skill of

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Publication Date
Sun Jun 01 2025
Journal Name
Toxicology Reports
The effects of methamphetamine intoxication on acute kidney injury in Iraqi male addicts
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