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The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
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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 measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability

 

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Publication Date
Sun Apr 26 2026
Journal Name
International Journal Of Dental Hygiene
Antimicrobial Efficacy of Pelargonium Graveolens Gold Nanoparticles: A Novel Mouthwash for Children
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ABSTRACT<sec> <title>Background

Nowadays, there is a trend to promote the use of natural materials in dentistry. One of these compounds that has lately grown significantly in relevance in clinical research is Pelargonium Graveolens .

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Publication Date
Tue Feb 24 2026
Journal Name
Baghdad Science Journal
Oscillation Conditions for Solutions of First Order Piecewise Constant Neutral Differential Equations
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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Theoretical study of electronic transfer current rate at dye-sensitized solar cells
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Publication Date
Sat Apr 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
Accurate license plate recognition system for different styles of Iraqi license plates
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Automatic license plate recognition (ALPR) used for many applications especially in security applications, including border control. However, more accurate and language-independent techniques are still needed. This work provides a new approach to identifying Arabic license plates in different formats, colors, and even including English characters. Numbers, characters, and layouts with either 1-line or 2-line layouts are presented. For the test, we intend to use Iraqi license plates as there is a wide range of license plate styles written in Arabic, Kurdish, and English/Arabic languages, each different in style and color. This variety makes it difficult for recent traditional license plate recognition systems and algorithms to recogn

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Iraqi porcelanite Rocks for Efficient Removal of Safranin Dye from Aqueous Solution
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This research includes a study of the ability of Iraqi porcelanite rocks powder to remove the basic Safranine dye from its aqueous process by adsorption. The experiments were carried out at 298Kelvin in order to determine the effect of the starting concentration for Safranin dye, mixing time, pH, and the effect of ionic Strength. The good conditions were perfect for safranine dye adsorption was performed when0.0200g from that adsorbed particles and the removal max percentage  was found  be 96.86%  at 9 mg/L , 20 minutes adsorption time and at PH=8 and in 298 K. The isothermal equilibrum stoichiometric adsorption confirmed, the process data were examined by Langmuir, Freundlich and Temkin adsorption equations at different temperatures

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Publication Date
Mon Jul 01 2013
Journal Name
Optics & Laser Technology
Evaluation of PMMA joining to stainless steel 304 using pulsed Nd:YAG laser
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This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined

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Publication Date
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
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The present study experimentally and numerically investigated the impact behavior of composite reinforced concrete (RC) beams with the pultruded I-GFRP and I-steel beams. Eight specimens of two groups were cast in different configurations. The first group consisted of four specimens and was tested under static load to provide reference results for the second group. The four specimens in the second group were tested first under impact loading and then static loading to determine the residual static strengths of the impacted specimens. The test variables considered the type of encased I-section (steel and GFRP), presence of shear connectors, and drop height during impact tests. A mass of 42.5 kg was dropped on the top surface at the m

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Publication Date
Mon May 09 2022
Journal Name
Proceedings Of The Institution Of Mechanical Engineers, Part C: Journal Of Mechanical Engineering Science
Finite element analysis of class II mandibular unilateral distal extension partial dentures
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The current paper aims to investigate the stress distribution developed in Kennedy Class II mandibular distal extension removable partial dentures due to applying a unilateral load condition in both vertical and lateral oblique directions. 3D models of mandible bone and RPD framework were first built based on actual patient data and later exported to ANSYS software to implement the numerical analysis. For realistic analysis, the model considered the frictional contact between the RPD retainers with the teeth and mucosa with the resin denture base by applying the feature of small sliding. To ensure maximum longevity and suitability of restoration, two different metallic RPDs constructed from commercially pure titanium (CP Ti) and cob

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Publication Date
Sat Feb 28 2026
Journal Name
Himalayan Journal Of Education
Pragmatic formatting of poetic discourse according to Al-A’sha: An analytical study.
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This practical research aims to study playfulness in Al- A'sha's poetry by analyzing the context and rhetorical interaction between the poetic text and the various sources and quotations it contains. The study relies on a theoretical framework derived from the sciences of playfulness to highlight how linguistic, social, and cultural context influences the construction of poetic meanings, and how rhetorical interaction plays a pivotal role in poetry's communication with the recipient and other texts. Through analyzing selected examples of Al-A'sha's poetry, it becomes clear that the poet was not merely a transmitter of words, but rather an active participant in a network of discursive exchanges with his cultural and literary heritage, borro

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Publication Date
Sat Apr 01 2017
Journal Name
مجلة العلوم الاحصائية
نمذجة السلاسل الزمنية التي تنتجها اجهزة الاحصاء الدولية وانتاج قيم تنبؤية لمتخذ القرار حالة دراسية : التنبؤ بالمساحة المزروعة لمحصول الذرة الصفراء في العراق للفترة (2015-2020
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تنفذ أجهزة اإلحصاء الدولية ومنها الجهاز المركزي لإلحصاء في العراقإحدى أجهزة وزارة التخطيط، تقوم بإجراء مسوح سنوية ودورية لإنتاج مؤشرات تقييم وتقويم أنشطة القطاعات الاقتصادية المختلفة. يتيح هذا الكم الهائل من البيانات بشكل سلسل زمني لهذه الأجهزة إنتاج مؤشرات جديدة، بما في ذلك القيم التنبؤية لمؤشرات رئيسية تستخدم في إعداد الخطط طويلة وقصيرة المدى. في عام 2015، قامت مديرية الإحصاء الزراعي في الجهاز المركزي للإ

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