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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 Oct 15 2024
Journal Name
Mongolian Journal Of Chemistry
Using activated and modified adsorbent surfaces from banana peels to remove the green Janus dye:
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In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
ZnO nanostructures as low concentration NO2 gas sensor and impact the temperature on sensing properties
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Zinc oxide (ZnO) nanostructures were synthesized through the hydrothermal method at various conditions growth times (6,7 and 8 hrs.) and a growth temperature (70, 90, and 100 ºC). The prepared ZnO nanostructure samples were described using scanning electron microscopy (SEM) and X-ray diffractometer to distinguish their surface morphologies and crystal structures. The ZnO samples were confirmed to have the same crystal type, with different densities and dimensions (diameter and length). The obtained ZnO nanostructures were used to manufacture gas sensors for NO2 gas detection. Sensing characteristics for the fabricated sensor to NO2 gas were examined at different operating temperatures (180, 200, 220, and 240) ºC with a low gas concentrati

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm and Thermodynamic Studies on the Ciprofloxacin Adsorption from Aqueous Solution Using Aleppo bentonite
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          Aleppo bentonite was investigated to remove ciprofloxacin hydrochloride from aqueous solution. Batch adsorption experiments were conducted to study the several factors affecting the removal process, including contact time, pH of solution, bentonite dosage, ion strength, and temperature. The optimum contact time, pH of solution and bentonite dosage were determined to be 60 minutes, 6 and 0.15 g/50 ml, respectively. The bentonite efficiency in removing CIP decreased from 89.9% to 53.21% with increasing Ionic strength from 0 to 500mM, and it increased from 89% to 96.9% when the temperature increased from 298 to 318 K. Kinetic studies showed that the pseudo second-order model was the best in describing  the adsorption sys

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Publication Date
Thu Feb 29 2024
Journal Name
Iraqi Journal Of Science
Tigecycline is the Most Effective against Multi-Drug Resistant Klebsiella pneumoniae Recovered from Burn Wound Infections in Two Hospitals in Al-Kut City, Iraq
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     Klebsiella pneumoniae is among the most frequent microorganisms isolated from infections of burn wounds. This cross-sectional study aimed to investigate the distribution of multi-drug resistant (MDR) K. pneumoniae in two burn hospitals and the antibiotic resistance profile in different burn regions of the same patient. It was performed in two hospitals (Al-Zahraa and Al-Karama) in Al-Kut, Iraq, between January and May 2022. Totally, 100 burn swabs were collected from 40 patients of both genders suffering from burn wound infections, with ages ranging between 3 and 50 years. Klebsiella pneumoniae were isolated and identified using conventional methods followed by VITEK®2 system and confirmed via polymerase chain reaction targeting t

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Publication Date
Fri Dec 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF ADONTOMERUS AMYGDALI (BOUCEK, 1958) (HYMENOPTERA, TORYMIDAE): A PARASITOID OF THE ALMOND FRUIT WASP, EURYTOMA AMYGDALI ENDERLEIN, 1907 (HYMENOPTERA, EURYTOMIDAE) IN ERBIL PROVENCE, IRAQ
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    Adontomerus amygdali (Boucek, 1958) (Hymenoptera, Torymidae) is recorded for the first time in Iraq, parasitizing almond fruits wasp, Eurytoma amygdali Enderlein, 1907 (Hymenoptera, Eurytomidae) infesting fruits of almond trees Prunus dulcis (Mill.) D. A. Webb (=Amygdalus communis Linn.)   growing in Koysinjaq district, Erbil, Iraq. A short morphological description of this species is presented.

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Spatial Response Uniformity of Silicon–Based CdS and PbS Heterojunction Laser Detectors
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This paper demonstrates the spatial response uniformity (SRU) of two types of heterojunctions (CdS, PbS /Si) laser detectors. The spatial response nonuniformity of these heterojunctions is not significant and it is negligible in comparison with p+- n silicon photodiode. Experimental results show that the uniformity of CdS /Si is better than that of PbS /Si heterojunction

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Laminar Natural Convection of Newtonian and Non – Newtonian Fluids Inside Triangular Enclosure
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In the present work, steady two – dimensional laminar natural convection heat transfer of Newtonian and non-Newtonian fluids inside isosceles triangular enclosure has been analyzed numerically for a wide range of the modified Rayleigh numbers of (103Ra ≤ 105), with non-dimensional parameter (NE) of Prandtl – Eyring model ranging from (0 to 10), and modified Prandtl number take in the range (Pr* =1,10, and 100). Two types of boundary conditions have been considered. The first, when the inclined walls are heated with different uniform temperatures and the lower wall is insulated. The second, when the bottom wall is heated by applying a uniform heat flux while the inclined walls at

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Publication Date
Wed Jan 01 2025
Journal Name
E3s Web Of Conferences
Assessment of radiological biological risks in samples of medicinal plants in Iraq
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The aim of this research sought to assess the background radiati on levels of medicinal plant samples in Iraq.The D, AED, and ELCRThe D values are 0.164 ± 0.006 µSv/h.The radiation dose outputs from the afore mentioned research were juxtaposed with the safety threshold of 0.247 µSv/h set by the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR) in 2008 and the National Council on Radiation Pr otection and Measurements (NCRP) in 2009.The radiation exposure for all samples in this investigation is within the permissible limits.Additionally, t he AED values obtained from microsieverts per hour are (1.31 ±0.0326 mS v/y), indicating variability, with a maximum permissible limit of 2.4 mSv/y ear, as per t

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Publication Date
Thu Jul 01 2021
Journal Name
Mustansiriya Medical Journal
Evaluation of some biomarkers in diagnosis of bacterial bloodstream infection in children
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Background Bloodstream infection (BSI) is a life-threatening condition caused by the presence of microorganisms, generally caused by a range of bacteria in the blood. Objectives The aim of this study was to evaluate the possible role of procalcitonin (PCT) and C-reactive protein (CRP) as biomarkers of pediatric BSI. Methodology The study was conducted on 150 blood samples collected from the patient who admitted to Children Welfare Teaching Hospital, Medical City, Baghdad. During the period from November 2020 to March 2021, ninety blood samples from them were positive culture and 60 blood samples were negative culture (control group). The isolates were identified depending on the morphological, microscopic examination, and biochemical tests.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Theoretical Calculation of the Electron Transport Parameters and Energy Distribution Function for CF3I with noble gases mixtures using Monte Carlo simulation program
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