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Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                                              

      This rule not adjusted since that time to contain the development and  a variables it witnessed  this sect for example Islamic and electronic banking Activities witch is speared in Iraq. So that suggested this research some a necessary  adjustment  for this rule to become more effective  Accounting disclosure enhancement in the banking  Activities                                                                                  

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of canal dryness and flaring on the accuracy of two electronic apex locators
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Background: This in vitro study evaluated the effect of canal dryness and flaring on the accuracy of two electronic apex locators for working length (WL) determination. Materials and methods: Sixty extracted teeth were used, after access opening was done, the occlusal surface was flattened to create stable reference point. The teeth were randomly divided into two equal main groups of flared and unflared group each one of 30 teeth. The flaring was done with Gates Glidden drills. The two main groups were further subdivided into two subgroups: dry canal and wet canal using 5.25% sodium hypochlorite groups, Electronic WL of each sample was determined using both Root ZX and i-Root apex locator. Consequently, histologic WL was determined by shav

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources
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The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
The image of the Islamic Republic of Iran in the independent Iraqi press: An analytical study of the Al—Zaman, Al-Dustour, and Al-Mada newspapers
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Through this descriptive study of the image of the Islamic Republic of Iran in the independent Iraqi press, the researcher relies on surveys, content analysis, and observation tools. The research community selected was the Iraqi independent press, represented by the Al-Zaman, Al-Dustour, and Al-Mada newspapers. The researcher adopts the comprehensive inventory method for newspaper issues produced between October 2019 and January 2020.

The results of this study show that Iran's interference in Iraq's internal affairs was one of the most prominent components of the picture that independent Iraqi newspapers seek to paint about the Islamic Republic of Iran.

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Design and Implementation of Electronic Infrastructure for Academic Establishment
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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
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Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

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Publication Date
Thu Jun 11 2026
Journal Name
Ishraqat Tanmawia
Formation Engineering and Pedagogy of E-Learning in Light of Corona Pandemic
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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in measuring social and environmental performance indicators in light of the implementation of the GRI standards: (Applied research at the Iraqi General Cement Company)
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This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of transverse and tensile bond strength of repaired nylon denture base material by heat, cold and visible light cure acrylic resin
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Background: Denture fracture is one of the most common problems encountered by the patients and prosthodontists. The objective of present study was to evaluate the transverse strength of nylon denture base resin repaired by using conventional heat polymerized, autopolymerized and visible light cure {VLC} resins, surface treatment that used for repair and adjustment of insufficient nylon denture bases and in case of addition of artificial teeth. As these corrective procedures are common chair side procedures in dental clinic. Materials and methods: One hundred twenty nylon specimens were prepared by using metal patterns with dimension of (65x10x2.5 mm) length, width, and thickness respectively for transverse strength test while for tensile b

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Green Human Resources Management in Achieving Sustainable Development
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The research aims at clarifying the role of green human resource management practices in achieving sustainable development. The research problem is that the health sector is less concerned with environmental aspects, specifically green human resource management practices, Which are reflected on sustainable development with their economic, environmental and social dimensions as well as reducing costs, waste minimization and recycling, And the research started from two main hypotheses to explore the correlation and influence between the variables of the research by analyzing the answers of the research sample, which included (136) employees of the Al-Imamein Al-kadhemein medical city, Data and information were collected using quest

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Crossref
Publication Date
Wed Feb 06 2013
Journal Name
Eng. & Tech. Journal
A proposal to detect computer worms (malicious codes) using data mining classification algorithms
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Malicious software (malware) performs a malicious function that compromising a computer system’s security. Many methods have been developed to improve the security of the computer system resources, among them the use of firewall, encryption, and Intrusion Detection System (IDS). IDS can detect newly unrecognized attack attempt and raising an early alarm to inform the system about this suspicious intrusion attempt. This paper proposed a hybrid IDS for detection intrusion, especially malware, with considering network packet and host features. The hybrid IDS designed using Data Mining (DM) classification methods that for its ability to detect new, previously unseen intrusions accurately and automatically. It uses both anomaly and misuse dete

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