لقد كان للثورة الرقمية التي ظهرت في القرن العشرين أثر في إحداث تأثيرات جذرية تضمنت نواحي الحياة المختلفة، خصوصًا في المجال الإقتصادي، والتي تمثلت بثلاث صور ( الذكاء الإصطناعيArtificial Intelligence( AI) وإنترنت الأشياء Internet of Things والبيانات الضخمة Big Data ، وفيما يتعلق بالذكاء الإصطناعي، فقد تم إكتشافهُ في منتصف خمسينات القرن الماضي الذي تعد الولادة الحقيقية لهُ في المؤتمر الذي نُظم في الولايات المتحدة الأمريكية على يد العالمان John McCarthyو Marvin Minsky ، وعلى مرًّ السنين تطورت تقنيات الذكاء الإصطناعي بشكل متسارع الى أن وصلت بعض التطبيقات أن تكون لها القدرة على التعلم الذاتي من المواقف التي تمرًّ بها، فتتصرف بأستقلالية وفقًا للظروف والمواقف المحيطة بها، كالطأئرات المسيَّرة ذاتيًا والسيارت ذاتية القيادة والروبوتات وغيرها، وعلى الرغم من الفوائد التي لاتُعّد ولا تُحصى للذكاء الإصطناعي وتطبيقاته في المجالات الطبية والعسكرية والتعليمة وغيرها، إلا أن لهذه التطبيقات أثر سلبي على الإنسان فقد نتج عن استخدامها المساس بالمصالح المحمية قانونًا، لذا يؤدي ظهورها ، التفكير بشكل جديَّ حول التأثيرات المستجدة التي ستُحدثها هذه التقنية الثورية بما تملكه من إمكانيات متطورة ومقدرة على التصرف بشكل ذاتي ودون الحاجة لأي تدخل بشري ، لذا تحتم ﻋﻠﻰ اﻟﻤﺸﺮع إﻋﺎدة ﺗﻜﯿﯿﻒ ﻗﻮاﻋﺪه اﻟﻘﺎﻧﻮﻧﯿﺔ ذات اﻟﻤﺪﻟﻮل اﻟﻮاﻗﻌﻲ واﻟﻤﺎدي من أجل التعامل ﻣﻊ واﻗﻊ إﻓﺘﺮاﺿﻲ ﻏﯿﺮ ﻣﻠﻤﻮس ﻓﻲ حالات متعددة تحديدًا ﻣﻊ مرحلة إﻧﺘﻘﺎل ﻓﻜﺮة اﻟﺬﻛﺎء الإﺻﻄﻨﺎﻋﻲ ﻣﻦ الإطار اﻟﻤﻌﻨﻮي ﻏﯿﺮ اﻟﻤﻠﻤﻮس واﻟﺨﺎص، إﻟﻰ الإطار اﻟﻤﺎدي اﻟﻤﺤﺴﻮس واﻟﻌﺎم، وﻣﻦ إطﺎر اﻟﺒﺮﻣﺠﯿﺎت سهلة التحكم إﻟﻰ ﻧﻈﺎم اﻟﺒﺮﻣﺠﯿﺎت اﻟﺬﻛﯿﺔ، ﺳﻮاء تعلق هذا الأمر بتطور قدرات البشر أو تطوير تطبيقات الذكاء الإصطناعي من الناحية الفيزيائية أو المادية بصورة تحاكي البشر في تصرفاتهم وأفعالهم لذا الحاجة تستدعي التأطير القانوني للقواعد التي تحكم هذا الذكاء وتحديد المسؤولية المدنية والجنائية بصورتي العمد والخطأ الناجمة عن كل أخلال يصيب المصالح المحمية. Abstract The digital revolution that emerged in the twentieth century had a radical impact on various aspects of life, especially in the economic industry, which included three forms (Artificial Intelligence (AI), the Internet of Things, and Big Data. With regard to artificial intelligence, it was discovered in the mid-fifties of the last century, and its real birth was at the conference organized in the United States of America by the scientists John McCarthy and Marvin Minsky. Over the years, artificial intelligence techniques have developed rapidly until some applications have reached the ability to self-learn from the situations that they encounter and act independently according to the circumstances and situations surrounding it, such as drones, driverless cars, robots, etc., and despite the countless benefits of artificial intelligence and its applications in the medical, military, educational, and other fields, these applications have a negative impact on humans, which may result in using it to harm legally protected interests. Therefore, the emergence of artificial intelligence applications leads to serious thinking about the new effects that this revolutionary technology will have with its advanced capabilities and the ability to act independently and without the need for any intervention .Therefore, it is necessary for the legislator to readapt its legal rules with a realistic and material meaning in order to deal with a hypothetical, intangible occurrence occurs in several cases, specifically with the transition of the idea of artificial intelligence from the established framework from the intangible and private intention, to the concrete, tangible and public framework, and from the easy-to-control software framework to the intelligent software system, whether this matter relates to the development of human capabilities or the development of artificial intelligence applications from a physical or physical perspective in a way that mimics humans in their behavior and actions. Therefore, the need demands for legal framing of the rules that govern this intelligence and determining civil and criminal liability weather it is intentionality and unintentionally that resulting from every breach of the protected interest
Trichomonas vaginalis is a causative agent of trichomoniasis , one of the most common non-viral sexually transmitted disease (STD) over all the world, especially in immunocompromised women such as pregnant. Wet smear and Giemsa stain are the current methods used in hospital to diagnosis trichomoniasis. DNA based diagnosis is still to be validated to diagnose the local isolates, the objective of the present study was to compare the conventional methods of disease diagnosis with the DNA-based method to diagnose Trichomonas incidence in local isolates. In the present study, 105 samples were collected from outpatient women (18-45 years) of Maternity hospital in Mosul who showed a classical presentation of Trichomonas
... Show More
(2)
(1)
This study calculated the surface roughness length (Zo), zero-displacement length (Zd) and height of the roughness elements (ZH) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Zo) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w
... Show More
(10)
(4)
Virtual reality, VR, offers many benefits to technical education, including the delivery of information through multiple active channels, the addressing of different learning styles, and experiential-based learning. This paper presents work performed by the authors to apply VR to engineering education, in three broad project areas: virtual robotic learning, virtual mechatronics laboratory, and a virtual manufacturing platform. The first area provides guided exploration of domains otherwise inaccessible, such as the robotic cell components, robotic kinematics and work envelope. The second promotes mechatronics learning and guidance for new mechatronics engineers when dealing with robots in a safe and interactive manner. And the thir
... Show More
(1)
This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented
The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:
- many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
- that financial derivatives in the Iraqi environment represent
(2)
The research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
... Show More
Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different
... Show More
(6)
The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in
... Show More
Objective: The aim of this study is to detect the effect of continuous exposure to Sodium Nitrite on 8-oxoguanine
DNA glycosylase (OGG1) gene which responsible on DNA repairs. DNA repair play a major role in maintaining
genomic stability when DNA exposure to damage. Genomic stability is very important for keeping body cells
healthy and to prevent many types of tumor development. Many genes are responsible for this job; one of them is
OGG1 gene.
Methodology: In current study two groups of mice were chronically exposed to sodium nitrite for six months and
eighteen months while third group was used as a control. Then sizes of OGG1 were estimated.
Results: The results exhibited in the unexposed (control) mice had two dif
The increasing use of antiseptic compounds creates selective pressure cause emergence of antiseptic resistance among Staphylococcus aureus .Resistance mechanism of antiseptic is driven mainly by multi drug resistant (MDR) efflux protein.Sixty five isolates of S.aureuswere collected from different clinical sources and subjected to 11 antibiotics most of them are recognized by efflux systems as extruded substrates. Range of efflux activity was estimated using cartwheel method. Simultaneous discrimination of antiseptic coding genes (qacA/B, smr and norA)as well as nuc and mecA genes among multidrug resistantS.aureus(MRSA) isolates was preformed using multiplex PCR assay
... Show More
(7)
(3)