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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 Jun 01 2011
Journal Name
Journal Of Engineering
ESTIMATION OF RELATIONSHIP BETWEEN COEFFICIENT OF CONSOLIDATION AND LIQUID LIMIT OF MIDDLE AND SOUTH IRAQI SOILS
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In this paper, a relationship between the liquid limit and the coefficient of consolidation of Iraqi soils are studied. The samples of soil used in study are undisturbed silty clay. These samples are taken from different locations and depths of Middle and South of Iraq by cooperation with Consulting Engineering Bureau- University of Baghdad- College of Engineering. The depth reached about 20 meters. The experimental work is made to calculate the liquid limit and the coefficient of consolidation. From these sites, 280 points are obtained. The relationship between the liquid limit and the coefficient of consolidation is drawn as a curve. This curve is studied and compared with the curve that obtained from other studies. From these curves, it

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Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Expired Colxacillin, Amoxicillin, and Ceflaxin Drugs as Inhibitors for Low Carbon Steel Corrosion in Sodium Chloride
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The ability to inhibit corrosion of low carbon steel in a salt solution (3.5%NaCl) has been checked with three real expired drugs (Cloxacillin, Amoxicillin, Ceflaxin) with variable concentrations (0, 250, 500, 750) mg/L were examined in the weight loss. The inhibition efficiency of the Cloxacillin 750 mg/L showed the highest value (82.8125 %) and the best inhibitor of the rest of the antibiotics. The different concentrations of Cloxacillin drug (0, 250, 500, 750) mg/L and temperature (25, 35, 45, 55) oC were studied as variables with potentiodynamic polarization, Scanning Electron Microscopy (SEM) for surface morphology and electrochemical impedance spectroscopy (EIS) depending on current values and the resistance of charge to

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Publication Date
Thu Jun 21 2012
Journal Name
J Bagh Coll Dent
Dental caries in relation to oral infections and feeding types among children aged 2-5 years
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Publication Date
Tue Nov 09 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
COVID-19 Vaccine Hesitancy and Acceptance among Medical Students: An Online Cross-sectional Study in Iraq
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BACKGROUND: Vaccine hesitancy and reluctant had an important obstacle in achieving protection and population immunity against coronavirus disease 19 (COVID-19). It is essential to achieve high COVID-19 vaccination acceptance rates among medical students and health care workers to provide recommendations and counseling vaccine hesitant population. AIM: This study aims to identify level of COVID-19 hesitancy, attitude, knowledge, and factors that affect vaccination decision. MATERIALS AND METHODS: A cross-sectional study was done among medical students in Al-Kindy College of Medicine, University of Baghdad, Baghdad, Iraq. Data collection was done through an online Google Forms questionnaire during 2021 from 810 medical students.

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries and treatment needs in relation to nutritional status among children with congenital heart disease
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Background: Congenital heart disease is one of the most common developmental anomalies in children. These patients commonly have poor oral health that increase caries risk. Dental management of children with congenital heart disease requires special attention, because of their heightened susceptibility to infectious endocarditis. The aims of this study were to assess the severity of dental caries of primary and permanent teeth and treatment needs in relation to nutritional indicator (Body Mass Index) among children with congenital heart disease. Materials and Methods: In this case-control study, case group consisted of 399 patients aged between 6-12 years old with congenital heart disease were examined for dental status in Ibn Al-Bitar spec

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Publication Date
Thu Oct 01 2020
Journal Name
Upstream Oil And Gas Technology
Integrated approach for non-Darcy flow in hydraulic fractures considering different fracture geometries and reservoir characteristics
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Publication Date
Fri Nov 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental fluorosis, dental caries, and treatment needs in Al-Muthana'a governorate among 12 years old students
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Background: A case-control study design revealeda relationship between the present of fluoride, and the reduction of dental caries and the increase prevalence and severity of dental fluorosis .The aim of this study was to assess the prevalence and severity of dental caries in relation to dental fluorosis among school children in Al-Muthana'a Governorate. Materials and methods: It was conducted among primary school students aged 12 years old, the age was taken according to the criteria of World Health Organization (1997) (1).The number of students was selected in each sector of control group according to number of schools in that sector .Sectors of control group which depend on water of river as source of drinking water. Case group which inc

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Optimal Variational Iteration Method for Solving Nonlinear Ordinary Differential Equations Appeared in Engineering and Applied Sciences
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Physics and applied mathematics form the basis for understanding natural phenomena using differential equations depicting the flow in porous media, the motion of viscous liquids, and the propagation of waves. These equations provide a thorough study of physical processes, enhancing the understanding of complex applications in engineering, technology, and medicine. This paper presents novel approximate solutions for the Darcy-Brinkmann-Forchheimer moment equation, the Blasius equation and the FalknerSkan equation with initial / boundary conditions by using two iterative methods: the variational iteration method and the optimal variational iteration method. The variational iteration method is effectively developed by adding a control paramete

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Publication Date
Thu May 04 2023
Journal Name
Journal Of Indian Association Of Biomedical Scientists
“Relationship between Cathepsin K and Total oxidative state in diabetes mellitus Iraqi Women patients with osteoporosis
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Introduction and Aim: Diabetes mellitus patients almost always struggle with a metabolic condition known as chronic hyperglycemia. According to the World Health Organization, osteoporosis is a progressive systemic skeletal disorder that is characterized by decreasing bone mass and microstructural breakdown of bone tissue that increases susceptibility to fracture and increased risk of breaking a bone. Here, we aimed to compare the levels of CatK and total oxidative state in patients with diabetes and osteoporosis among the female Iraqi population and study the possible relationship between them. Materials and Methods: This study included 40 females with diabetes (Group G1), 40 with diabetes and osteoporosis (Group G2) and 40 normal healthy f

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Compound Heat Transfer Enhancement in Dimpled and Sinusoidal Metal Solar Wall Ducts Fitted with Wired Inserts
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An improved Metal Solar Wall (MSW) with integrated thermal energy storage is presented in this research. The proposed MSW makes use of two, combined, enhanced heat transfer methods. One of the methods is characterized by filling the tested ducts with a commercially available copper Wired Inserts (WI), while the other one uses dimpled or sinusoidal shaped duct walls instead of plane walls. Ducts having square or semi-circular cross sectional areas are tested in this work.
A developed numerical model for simulating the transported thermal energy in MSW is solved by finite difference method. The model is described by system of three governing energy equations. An experimental test rig has been built and six new duct configurations have b

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