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.
The origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.
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Innovative various Schiff bases and their Co(II), Ni(II) and Cu(II) and Hg(II) compounds made by the condensation of 4-amino antipyrine with derived aminobenzoic acid (2-aminobenzoic acid, 3-aminobenzoic acid, and 4-aminobenzoic acid ) have been prepared by conventional approaches. These complexes were described by magnetic sensibility analysis, FT-IR spectra, and molar-conductance and elemental analysis. Analytical values appeared which the mixed-ligand complexes presented ratio about 2:1 (ligand: metal) with the chelation 4 or 6. The prepared compounds offered a good effect on the organisms; bacteria Staphylococcus-aurous, Escherichia-coli and fungi C. albicans, A. niger. Also, the biological products signalize which the mixed compl
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This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc
This paper performance for preparation and identification of six new complexes of a number of transition metals Cr (lII), Mn (I1), Fe (l), Co (II), Ni (I1), Cu (Il) with: N - (3,4,5-Trimethoxy phenyl-N - benzoyl Thiourea (TMPBT) as a bidentet ligand. The prepared complexes have been characterized, identified on the basis of elemental analysis (C.H.N), atomic absorption, molar conductivity, molar-ratio ,pH effect study, I. Rand UV spectra studies. The complexes have the structural formula ML2X3 for Cr (III), Fe (III), and ML2X2 for Mn (II), Ni (II), and MLX2 for Co (Il) , Cu (Il).
Background: Infection with sexually
transmitted diseases is broad and includes
bacterial, viral and protozoa infection.
Large number of infected people goes
untreated because of symptomatic or
unrecognized infections.
Patients and methods: Forty five
patients was complaining from infertility
(primary or secondary), consulting
Kammal El-Sammari Hospital for
infertility from May - 2008 to February -
2009. Control group consisted of twenty
fertile women that consulting private clinic
for checking. Four swabs were taken from
each woman in two groups. Two swabs
were taken from posterior fornix of the
vagina (High vaginal swab) and the last
two were taken from endocervical canal.
First swab
A critical milestone in nano-biotechnology is establishing reliable and ecological friendly methods for fabricating metal oxide NPs. Because of their great biodegradable, electrical, mechanical, and optical qualities, zirconia NPs (ZrO2NPs) attract much interest among all zirconia NPs (ZrO2NPs). Zirconium oxide (ZrO2) has piqued the interest of researchers throughout the world, particularly since the development of methods for the manufacture of nano-sized particles. An extensive study into the creation of nanoparticles utilizing various synthetic techniques and their potential uses has been stimulated by their high luminous efficiency, wide bandgap, and high exciton binding energy. Zirconium dioxide nano
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The study aims at identifying the sources of information and explaining their role in e-learning from the viewpoint of the Iraqi college students. The researchers relied on the descriptive method of the survey method to collect data and know the point of view of undergraduate students from the Department of Information in the College of Arts / Tikrit University and the Department of Quranic Studies at the College of Arts / University of Baghdad. The questionnaire was used as an instrument of the study, the research sample is (120) students; each section has (60) male and female students. The study concluded that there are many types and forms of information sources that students receive through electronic educational platforms from text con
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