This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

Summary:

This research revolves around the probing of those whom Ibn Hajar said, "He has a vision", its significance, and the ruling on the connection and transmission to it.  The number of narrators reached fifty-one (51) narrators, among whom it was said, “He has a vision, whether it is definite or possibly. Some of them had a vision and companionship.”They are eleven (11) narrators, And among them were those who had visions and had no company, and their number was twenty-one (21) narrators, and among them were those who had no vision and nor company, and their number is nineteen (19) narrators.
As a result , whoever said about him “has a vision” and has companions, his hadith is connected, even i

The research aims to identify the impact of the visual teaching strategy by using infographics mathematics achievement for intermediate grade students. The experimental research method was adopted, as the experimental design of two independent and equal groups with a post test was used, whereas the experiment was applied on a sample consisting of (52) male students from first- intermediate grade students in (Al-Haq Al-Mubin intermediate school for Boys) of the General Directorate in Anbar Governorate - Department Education in Fallujah for the academic year (2021-2022), and the research sample was distributed equally on the two research groups, and Division (B) was chosen randomly to be the experimental group, while Division (A) was the cont

Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60^o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s