The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri

  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

Infertility is one of the types of diseases that occur in the reproductive system. Obesity is a state that can be occurred due to excessive fats, the progression in obesity stage results in a change in adipose tissue and the development of chronic inflammation, endocrine glands disorders and women’s reproductive system, and also increase the infection with covid-19. The study aimed to investigate the effect of the obesity, lipid-profile, and IL-6 on hormones-dysregulation in infertile-women with COVID-19 complications. The current study included 70 samples: 50 infertility-women-with-covid-19-infected, 20 healthy-women/control, the ages of both patients and healthy subjects were selected within the range 18-34 years. Levels of FBS, LH,

Electrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na₂SO₄ to every (1 litter of filtered water).  The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly

The purpose of the study is to identify the teaching techniques that mathematics' teachers use due to the Brain-based learning theory. The sample is composed of (90) teacher: (50) male, (40) female. The results have shown no significant differences between male and female responses' mean. Additionally, through the observation of author, he found a lack of using Brain-based learning techniques. Thus, the researcher recommend that it is necessary to involve teachers in remedial courses to enhance their ability to create a classroom that raise up brain-based learning skills.  

The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

1. The need to ensure that the slippers are clean, visible and inwa

    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T