The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standards it will face a contradiction with the standards local or international accounting), and the third (the compatibility of Islamic accounting standards with international accounting standards to ensure the credibility and appropriateness of the presentation of financial instruments). The hypotheses were proven through the use of the questionnaire and the analysis of its results. A set of conclusions was reached, the most important of which: There is a perception among the research sample members of the compatibility of Islamic accounting standards with international accounting standards to ensure the credibility and appropriateness of the presentation of financial instruments, as the general arithmetic mean of the axis was positive (high) for all paragraphs.
Objectives: The study aims to assess the female adolescents’ risk-health behaviors, to identify their
determinants, to determine the association between the risk health behaviors and the stage of
adolescence for these females' demographic variable.
Methodology: A purposive sample of (268) female adolescents is selected from intermediate and
secondary schools in Baghdad City. These adolescents have presented the age of (14-19) year old and
divided into two groups of (14-16) year and (17-19) year. A questionnaire is constructed for the purpose
of the study, it is composed of (10) major parts, and the overall items, which are included in the
questionnaire, are (106) item. Reliability and validity of the questionnaire
A developed model has been put for the hypothesis of capturing moons in explaining the origin of Jupiter moons, and study the change of the orbital properties of these satellites as well as the distance from the planet. Jupiter moons were divided into two types according to their physical and orbital properties, they are the moons , which are formed from the same material as the planet, so it was named the original moons ,while the moons that have been captured from the surrounding space was renamed exotic moons . And the moons of exotic origin asteroid belt and the Kuiper belt in the region which is behind Neptune, the origin of each clique of moons is an asteroid fragmented after colliding previously with another body and
... Show MoreAbstract: The aim of the current research is to identify (the relationship between deep understanding skills and mathematical modeling among fifth grade students) the research sample consisted of (411) male and female students of the fifth grade of biology distributed over the General Directorates of Education in Baghdad / Al-Rusafa / 2 / and Al-Karkh / 1 /, and two research tools were built: 1- A test of deep understanding skills, consisting of (20) test items and a scale for two skills. 2- The second test consists of (24) test items distributed among (18) essay items and (6) objective items. The psychometric properties of validity, stability, discriminatory strength, and effectiveness of alternatives were verified for the two tests fo
... Show MoreSchiff bases (SBs) based on amino acid derivative stand for multipurpose ligands that formed by condensing amino acids with carbonyl groups. They are significant in pharmaceutical and medical areas due to their widespread biological actions such as antiseptic, antifungal, along with antitumor actions. Transition metallic complexes resulting from SB ligands with biological activity were extensively experimented in the literature. In this article, we review, in details, about synthesizing and biological performances of SBs along with its complexes.
The research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19
... Show MoreTrimethoprim derivative Schiff bases are versatile ligands synthesized with carbonyl groups from the condensation of primary amines (amino acids). Because of their broad range of biological activity, these compounds are very important in the medical and pharmaceutical fields. Biological activities such as antibacterial, antifungal and antitumor activity are often seen. Transition metal complexes derived from biological activity Schiff base ligands have been commonly used.
This paper deals with the subjective reflections of consumer values on fashion design. The consumer self is determined by the consumer's idea of himself, according to the intellectual, spiritual and social values, and these values take their intellectual reflection in the form of material values that the consumer finds in fashion design. These values are based on considerations between what is intellectual represented by the values of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The consumer self gets its material image represented in the
... Show More