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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
Wed Feb 01 2012
Journal Name
Ibn Al-haytham Journal For Pure And Applied Science
Using Restricted Least Squares Method to Estimate and Analyze the Cobb-Douglas Production Function with Applicatio
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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Efficient Computational Methods for Solving the One-Dimensional Parabolic Equation with Nonlocal Initial and Boundary Conditions
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     The primary objective of the current paper is to suggest and implement effective computational methods (DECMs) to calculate analytic and approximate solutions to the nonlocal one-dimensional parabolic equation which is utilized to model specific real-world applications. The powerful and elegant methods that are used orthogonal basis functions to describe the solution as a double power series have been developed, namely the Bernstein, Legendre, Chebyshev, Hermite, and Bernoulli polynomials. Hence, a specified partial differential equation is reduced to a system of linear algebraic equations that can be solved by using Mathematica®12. The techniques of effective computational methods (DECMs) have been applied to solve some s

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
COMPARATIVE STUDY BETWEEN A NOVEL DETERMINISTIC TEST FOR MERSENNE PRIMES AND THE WELL-KNOWN PRIMALITY TESTS
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In this article, a new deterministic primality test for Mersenne primes is presented. It also includes a comparative study between well-known primality tests in order to identify the best test. Moreover, new modifications are suggested in order to eliminate pseudoprimes. The study covers random primes such as Mersenne primes and Proth primes. Finally, these tests are arranged from the best to the worst according to strength, speed, and effectiveness based on the results obtained through programs prepared and operated by Mathematica, and the results are presented through tables and graphs.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Imported inflation ... concept, transmission channels, effects, and processors Iraq Case study for the period (1990-2015)
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This research aims to explain the effect of the imported inflation (which moves through the raise of global prices to Iraqi economy) over local prices, besides, the recognition the most important channels of imported inflation moving, its causes, effects, ways and policies that reduce the negative effects. To achieve the research aim, the deductive approach was adopted through using descriptive method to describe and determine phenomenon. The most important conclusion is that the research found out that there are two channels to transmission imported inflation in world. The first channel is the direct channel (prices) and the second channel is the indirect (income). The most important recommendation is to create sovereign fund (O

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Investigating the Annual Cross-Correlation between HPF, OWF and BUF Ionospheric Parameters over Middle East Region
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In this work various correlation methods were employed to investigate the annual cross-correlation patterns among three different ionospheric parameters: Optimum Working Frequency (OWF), Highest Probable Frequency (HPF), and Best Usable Frequency (BUF). The annual predicted dataset for these parameters were generated using VOCAP and ASASPS models based on the monthly Sunspot Numbers (SSN) during two years of solar cycle 24, minimum 2009 and maximum 2014. The investigation was conducted for Thirty-two different transmitter/receiver stations distributed over Middle East. The locations were selected based on the geodesic parameters which were calculated for different path lengths (500, 1000, 1500, and 2000) km and bearings (N, NE, E, S

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Publication Date
Tue Jan 01 2013
Journal Name
College Of Education Journal, Al-mustansiriyah University
Artin Exponent for the Projective Special linear group PSL(2, pk) where pk = 5,7,11,13 and 19
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Publication Date
Mon Jan 11 2021
Journal Name
2nd International Conference In Physical Science & Advanced Materials
Comparing the optical parameters for thin CAZTSe films prepared with various Ag ratios and annealing temperatures
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􀀑􀀃Pure Cu (CZTSe) and Ag dopant CZTSe (CAZTSe) thin films with Ag content of 0.1 and 0.2 were fabricated on coring glass substrate at R.T with thickness of 800nm by thermal evaporation method. Comparison between the optical characteristics of pure Cu and Ag alloying thin films was done by measuring and analyzing the absorbance and transmittance spectra in the range of (400-1100)nm. Also, the effect of annealing temperature at 373K and 473K on these characteristics was studied. The results indicated that all films had high absorbance and low transmittance in visible region, and the direct bang gap of films decreases with increasing Ag content and annealing temperature. Optical parameters like extinction coefficientrefractive index, and

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
The Fear Effect on a Food Chain Prey-Predator Model Incorporating a Prey Refuge and Harvesting
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Abstract<p>In this paper, we investigate the impact of fear on a food chain mathematical model with prey refuge and harvesting. The prey species reproduces by to the law of logistic growth. The model is adapted from version of the Holling type-II prey-first predator and Lotka-Volterra for first predator-second predator model. The conditions, have been examined that assurance the existence of equilibrium points. Uniqueness and boundedness of the solution of the system have been achieve. The local and global dynamical behaviors are discussed and analyzed. In the end, numerical simulations are confirmed the theoretical results that obtained and to display the effectiveness of varying each parameter</p> ... Show More
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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Comparative Study on the Corneal Endothelial Cell Count between Type 2 Diabetic and Non-Diabetic Patients
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Background: Diabetes mellitus is one of the commonest chronic disorders worldwide with a rapid rise in prevalence. In Iraq its prevalence is high especially in elderly age group. Patients with type 2 diabetes mellitus have higher vulnerability for complications, whether microvascular or macrovascular. Ocular complications are common in diabetes mellitus, and comprise diabetic retinopathy, diabetic papillopathy, cataract, glaucoma, dry eye disease and diabetic keratopathy. Diabetic keratopathy involves endothelial and epithelial tissues of the cornea, leading to persistent epithelial defect, corneal erosion, or corneal ulcers.

Aim of the Study: To compare the mean corneal endothelial cell count between patients wi

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Publication Date
Fri Mar 04 2022
Journal Name
Environmental Science And Pollution Research
Geographically weighted regression model for physical, social, and economic factors affecting the COVID-19 pandemic spreading
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Abstract<p>This study aims to analyze the spatial distribution of the epidemic spread and the role of the physical, social, and economic characteristics in this spreading. A geographically weighted regression (GWR) model was built within a GIS environment using infection data monitored by the Iraqi Ministry of Health records for 10 months from March to December 2020. The factors adopted in this model are the size of urban interaction areas and human gatherings, movement level and accessibility, and the volume of public services and facilities that attract people. The results show that it would be possible to deal with each administrative unit in proportion to its circumstances in light of the factors that appe</p> ... Show More
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