Preferred Language
Articles
/
jpgiafs-822
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
...Show More Authors

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                                                                                  

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Pre-Islamic Features in the Poetry of Al-Raei Al-Nawmiri: أسيل عبود جاسم
...Show More Authors

This research is dedicated to study Al-Ra’ee Al-Numayri, a distinctive poetic character, to find out the most important (artistic) pre-Islamic features that contributed to its formation. It is further dedicated to know the influence of these features on his literature in the literary arena. After surveying his poetic texts and reading them according to the analytical and investigative methods, the art of the researcher was limited to the  field of  traditionalists. He was following the footsteps of the ancients by adhering to the traditional Arabic poetry style and the traditional poetic image. Despite that, he had his own imprints and  unique style of interrogating times and places with its people, animals and plants. H

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 27 2018
Journal Name
Al–bahith Al–a'alami
The Role of Local Satellite Channels toward the Social and Cultural Development in U.A.E Society
...Show More Authors

The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Functional displacement in Islamic ceramics: محمد جاسم العبيدي
...Show More Authors

The art of Islamic ceramics is considered one of the main pillars of the art of ceramics in the plastic arts, as his knowledge of what is presented in the Islamic arts intertwined in a special way. And the Islamic ceramics are indications of fertility and the rekindling of religious ties, controversy over them, and interpretation as additions to their vocabulary. Studies in the plastic arts began to empty the knowledge towards this direction, especially its relationship to the Arabic calligraphy and specifically the Islamic decoration, which derived the first aesthetic values from calling the artist Muslim pottery and potters to inviting the Arabic letter and Islamic decoration to indicate within the theory of "displacement" the aestheti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Social Risks and Development Gaps in Iraq: A Social Study in the City of Baghdad
...Show More Authors

Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Reducing Organizational Anomie in Light of Entrepreneurial Behavior
...Show More Authors

The research aims to clarify the role of the main variable represented by the four dimensions of entrepreneurial behavior (creative, risk-taking, seizing opportunities, proactivity), in Reducing the dependent variable of organizational anomie with the dimensions (Organizational Normlessness, Organizational Cynicism, Organizational Valuelessness).

The experimental, analytical method was adopted in the completion of the research, and an intentional sample of (162) individuals in the administrative levels (higher and middle) in the factory was taken. The questionnaire was also adopted as the main tool, which

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of changing the exchange rate in bank loans : Applied research on a sample of Iraqi commercial banks
...Show More Authors

Abstract

          The aim of the research is to measure the effect of changing the exchange rate on bank loans, and in order to achieve this goal, the (official exchange rate) was chosen as an independent variable and its effect was studied on the dependent variable, which is bank credit. Commercial Gulf, Baghdad, A Shore International for Investment (and the financial indicators (growth rate of loans) and the statistical program (Eviews 12) were used to measure the impact of the exchange rate change on the bank credit of banks, the research sample for the period 2012-2022, and the research reached a group Among the conclusions, the most important of which is that the

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
...Show More Authors

Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2015
Journal Name
International Journal Of Engineering And Innovative Technology
White Light Generation by Electroluminescence for ZnO Nanoparticle –Organic Hybrid Junction Device
...Show More Authors

ZnO organic hybrid junction (electroluminescence EL device) was fabricated using phase segregation method. ZnO-nanoparticle (NPs) was prepared as a colloidal by self–assembly method of Zinc acetate solution with KOH solution. Nanoparticle is employed to form organic-inorganic hybrid film and generate white light emission, while N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’-diamine (TPD) and polymethyl methacrylate (PMMA) are adopted as the organic matrices. ZnO NPs was used to fabricate TPD: PMMA: ZnO NPs hybrid junction device. The photoluminescence (PL) and electroluminescence (EL) spectra of the TPD: PMMA: ZnO NPs hybrid device provided a broad emission band covering entirely the visible spectrum (∼350-∼700

... Show More
View Publication
Publication Date
Thu Apr 01 2010
Journal Name
Journal Of Educational And Psychological Researches
The Academic and Practical Frames to The roles Of Systematic Education in the Social and Economic development
...Show More Authors

Education in it s different levels becomes development in any country. There fore, nations pay great attention to educational systems, because they perceive that preparing human resources is essential to the development of these nations.
The present study deals with the a academic frames which formulate education in each educational system such as educational philosophy , educational aims , educational strategies by which the academic frames are carried out, which is limited to curriculum, teacher preparations, school activities, in addition to guidance and counseling.
This study reaches some conclusion which are derived from the description of the academic and practical frames some suggestion are made for the mechanism which facil

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Use of Remote Sensing in the assessment and classification of land degradation in the district of Mahmudiya for the period 1990-2007
...Show More Authors

The study consisted in the development and use of a practical method to detect and
monitor, analyze and produce maps of changes in land use and land cover in the district of
Mahmudiya in Baghdad during the period 1990-2007 using the applications of remote sensing
techniques and with the assisstant of geographic information systems (GIS),as a valuable
contribution to land degradation studies.
This study is based maiuly on the processing on two subsets of landsat5 TM images picked up
in August 1990 and 2007 respectively in order to facilitate comparision and were thengeometrically and radiometrcally calibrated ,to used for digital classification purposes using
maximum liklihoods classification or six spectral bands of

... Show More
View Publication Preview PDF