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.
This research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leader
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The objective of this study is to evaluate the effect of aspirin, clopidogrel or their combination on different parameters in hypertensive patients.Platelets adhesion, activation, and aggregation are central to thrombus formation, which follows atherosclerotic plaque disruption and causes acute coronary syndromes. Aspirin and clopidogrel exert their antiplatelet effects by inhibiting thromboxane A2 production and adenosine diphosphate–induced platelet aggregation pathways, respectively. This study was designed to evaluate the possible effects of aspirin and clopidogrel given either alone or in combination in patients with essential hypertension on blood pressure and other parameters in addition to lipid profile using a randomized
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The research consists of five chapters, and in the first chapter, it addresses the introduction and importance of the research, where the researcher explained the importance of bio-motor abilities and their role in achieving a high level through their connection to the skill performance of standing on the hands followed by the forward roll, and the research problem: Do these bio-motor abilities have an impact on the level of skill performance? Handstand followed by forward roll.
The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa
... Show MoreBackground: Oral Lichen planus (OLP) is a T-cell mediated chronic inflammatory oral mucosal disease of unknown etiology. Recent studies have reported an increased oxidative stress and lipid peroxidation in such patients. This suggests that reactive oxygen species may have a role in the pathogenesis of lichen planus. Oxidative stress in OLP release molecules consisting of granzymes resulting in local tissue damage in the effectors. Antioxidants that can defend against oxidative stress in the body cells include enzymes, as well as non- enzymatic antioxidants, such as melatonin, uric acid, vitamin A and E. Purpose: To study the level of salivary vitamin E and uric acid as antioxidant agents in patients with OLP and compared with healthy con
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A laboratory experiment was conducted in the labs of Seeds Testing and Certification Department, Ministry of Agriculture in 2017 to improve germination and seedling growth in primed sorghum seeds by different concentrations and soaking durations of acids of gibberellic (GA3)(distilled water, 75, 150 and 300 mg l-1), salicylic (SA)(distilled water, 40, 70 and 100 mg l-1) and soaking duration (SD)(12 and 24 h). Factorial experiment in completely randomized design was applied with four r replications. The results showed the superiority of the two soaking treatments with GA3 (300 mg l-1) and SA (70 mg l-1) at germination ratio, radicle and plumule lengths, seedling dry weight and seedling vigour index (81.3%, 2.7 cm, 8.9 cm, 0.081 mg and 984) a
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This study aimed to isolate and identifye the growth of microorganisms and
their effect on pickled cucumber and cabbage, the study also investigated the effect of
garlic (in the form of segments, chopped or crushed) on the mentioned pickled –food
features . Furthermore, a sense based comparison is made between vinegar-preserved
samples and vinegar-garlic preserved ones.
The following results have been obtained:
1- The isolation of staph. aureus alone from the samples and the study of its physical
and biochemical features.
2- The fresh garlic (segments, chopped and crushed) with concentration of 5%, 7.5%,
and 10% showed a damaging percentage of 100% to bacterial growth of staph. Aureus
after 24 hours of inc
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The problem of research on the study of political debate programs in the Iraqi satellite channels, in the "People decide" program by Afaq channel and " electoral competition " by Fallujah channel), and its importance for the community and researchers in the scientific field, as new programs to enter the Iraqi media after we have been the world media a lot in this area at the academic and practical levels (The field), and seeks to find out what the technical construction of the programs of political debates in Iraqi satellite channels and methods of construction and methods of employment used by the technical elements in the presentation of the programs and The study adopted the surve |
Abstract
The aim of the research is to identify the effect of using the self-questioning strategy on the achievement of fourth-grade students in science and the development of their reflective thinking in physics in the city of Baghdad. The research sample was divided into two groups: an experimental group of (20) students and a control group of (20) students. The researchers developed two tools: a test of (40) multiple-choice questions. The second tool is a test to measure the reflective thinking skills of fourth-grade students. It consists of (25) multiple-choice questions distributed on skills as follow: reflection and observation, detection of inaccuracies, reaching conclusions, giving clear explanations, an
... Show MoreThe field efficacy of Actellic (organophosphate), Neporex (insect growth regulator) and
Ficam (carbamate), at the application rates of 2-4, 0.4-0.8 and 0.1-0.2 g AI/m2 respectively,
was studied against the larvae of Musca domestica L. Results of treatments involving horse
manure indicated that Actellic and Neporex produced sharp decrease of larval numbers (close
to zero) for 21d. But there was a slight recovery in larval numbers 14 d following treatment
with Ficam. The populations of predator mites were not affected due to insecticidal
applications.