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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
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Existence And Controllability Results For Fractional Control Systems In Reflexive Banach Spaces Using Fixed Point Theorem
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       In this paper, a fixed point theorem of nonexpansive mapping is established to study the existence and sufficient conditions for the controllability of nonlinear fractional control systems in reflexive Banach spaces. The result so obtained have been modified and developed in arbitrary space having Opial’s condition by using fixed point theorem deals with nonexpansive mapping defined on a set has normal structure. An application is provided to show the effectiveness of the obtained result.

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Exposure and its working mechanisms in theatrical multi-scene model "critical dramaturgy study": يوسف رشيد جبر
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The concept of intertextuality was one of the problems that occupied the attention of critics and critics in targeting the structure of textual intertextuality between texts and their overlap in the process of producing meaning. Until intertextuality became a stable term and it can be monitored in the structure of the theatrical text and determining the mechanisms of this intertextuality between texts through fields and classifications agreed upon by the most important critics who wrote and considered intertextuality. Perhaps our previous research (the approach of exposure in the epistemological hallway to intertextuality) was an attempt to interview a terminology, which the researcher intended to monitor, through the mechanisms of inter

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Imam Ahmed bin Mohammed bin Yazid                Bin Harun Abu Bakr Alkhalal             And his jurisprudence in transactions
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The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

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Publication Date
Thu Aug 13 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Aspects Affecting the Public Service Motivation: Empirical Study in Some Public Service Organizations in Iraq
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Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work). This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to di

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Publication Date
Thu May 04 2023
Journal Name
Biomedicine
Assessing the complete blood count in Graves’ ophthalmopathy patients treated with RAI-131 in Iraq
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Introduction and Aim: Graves ophthalmopathy is one of the pandemic public health disorders in Iraq. The current investigation attempts to determine the variation in the complete total blood cells on the recovery of individuals with Graves' ophthalmopathy following low and high-dose Radioactive Iodine 131 (RI-131) exposures.   Materials and Methods: The complete blood CBC level in people with Graves' illness and healthy, normal controls were quantitatively identified using the CBC counter. Thyroid stimulating hormone was utilized to compare the recovery of ophthalmopathy patients in comparison to a control group.    Results: In comparison to healthy controls, patients with Graves' ophthalmopathy disease who received 10 mci of RAI-

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Simulation and Modelling of Electricity Usage Control and Monitoring System using ThingSpeak
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Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Using the molecular methods in detection of antibiotics resistance genes in bacteria of Typhoi (Salmonella typhi): Batool A. Shihab|Sahira Y. Rwayah|Ashna J. Faik
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This study was carried out for direct detection of typhi and some of its multidrug resistance genes(tem,capt,gyrA&sul2)which encode for resistance to (Ampicillin, Chloramphenicol,Ciprofioxacin,Co-trimoxazole)by using Polymerase Chain Reaction technique .(71)blood samples for people suffering from typhoid fever symptoms depending on the clinical examination and (25)for control were collected. The results investigation for flic gene which encode for flagellin protein indicated that only (19)with percentage of (26,76%)gave appositive results while all control had a negative ones. Investigation for antibiotic resistance drug in samples which show positive results for flic gene showed that there is a multidrug for all antibiotics with (94.7

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Physical Education
The Effect of Special Exercises Using with Assisting Aids According to Differentiated Learning (Visual Learners) in Learning Crescent Kick in Fighters of Specialized Taekwondo schools
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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Optimal Bedding Selection with the Specific Soil Type According to the Thrust Forces Generated in the Water Distribution Networks Using the Restraining Joint System
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A study has been performed to compare the beddings in which ductile iron pipes are buried. In water transmission systems, bends are usually used in the pipes. According to the prescribed layout, at these bends, unbalanced thrust forces are generated that must be confronted to prevent the separation of the bend from the pipe. The bed condition is a critical and important factor in providing the opposite force to the thrust forces in the restraint joint system. Due to the interaction between the native soil and the bedding layers in which the pipe is buried and the different characteristics between them. Also, the interaction with the pipe material makes it difficult to calculate the real forces opposite to the thrust forces and the way they

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of small cardamom extracts on Mutans streptococci in comparison to chlorhexidine gluconate and de-ionized water (In vitro study (
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Background: Herbs are being widely explored to discover alternatives to synthetic antibacterial agents.Small Cardamom often referred to as queen of spices because of its very pleasant aroma and taste, have a history as old as human race. Most people use cardamom as a spice and are largely unaware of its numerous health benefits. The purpose of this study was to evaluate the effect of different concentrations of water and alcoholic cardamom extracts on sensitivities, growth, and adherence of Mutans streptococci in vitro. Materials and Methods: In this study, saliva was collected from ten volunteers (College students 18-22 years). Agar well technique was used to study the sensitivities of Mutans streptococci to different concentrations of s

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