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Criminal responsibilities arising from artificial intelligence crimes المسؤولية الجزائية عن جرائم الذكاء الاصطناعي
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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

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
Student Survey in Public Relations Services, Registration and Counseling, A Case Study of Petra University for the academic year 2013/2014.
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The research discusses the public relations services, registration, and academic advising at Petra University for the years 2013-2014. Using a field study and surveying Petra University students to be informed about the services and to cover the tiny details that have to do with public relations role in the university as a specialized department interested in serving public and gaining their trust in terms of what is legal and possible to build and enhance the university reputation. And gain mutual trust between the university and its publics.
The public relations is consi

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Medical service quality, Dimensions the quality of service, satisfaction with medical service
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 the Objective of  study is  to measure the quality of medical service level,  in the  Iraq public hospitals ,presented by  special words ,private hospitals, and compare between them, by knowing the level of recipients satisfaction  of medical service for all dimensions of quality service, and then measuring satisfaction with the quality of medical service as a whole for both of them, which have been prepared in questionnaire form, included two main directions, first to determine the level of satisfaction when, recipients of medical service is not dimensions quality of service in accordance with the Scale Servqual by (Parasurman et .al 1988), consisting of five di

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Detection of Methamphetamine using Nanobentonite as a Novel Solid Phase Extraction Column Matrix Assisted with Gas Chromatography- Mass Spectroscopy
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          This study was done to evaluate a new technique to determine the presence of methamphetamine in the hair using nano bentonite-based adsorbent as the filler of extraction column. The state of the art of this study was based on the presence of silica in the nano bentonite that was assumed can interact with methamphetamine. The hair used was treated using methanol to extract the presence of methamphetamine, then it was continued by sonicating the hair sample. Qualitative analysis using Marquish reagent was performed to confirm the presence of methamphetamine in the isolate.The hair sample that has been taken in a different period confirmed that this current developing method can be used to analyzed methamphetamine. This m

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Simplified Novel Approach for Accurate Employee Churn Categorization using MCDM, De-Pareto Principle Approach, and Machine Learning
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Churning of employees from organizations is a serious problem. Turnover or churn of employees within an organization needs to be solved since it has negative impact on the organization. Manual detection of employee churn is quite difficult, so machine learning (ML) algorithms have been frequently used for employee churn detection as well as employee categorization according to turnover. Using Machine learning, only one study looks into the categorization of employees up to date.  A novel multi-criterion decision-making approach (MCDM) coupled with DE-PARETO principle has been proposed to categorize employees. This is referred to as SNEC scheme. An AHP-TOPSIS DE-PARETO PRINCIPLE model (AHPTOPDE) has been designed that uses 2-stage MCDM s

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-
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The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

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Publication Date
Sat May 29 2021
Journal Name
Journal Of Legal And Political Thought
The extent of the possibility of compensating for the obstruction of the view (vision) as a result of the establishment of public projects - a legal study in light of the position of the American courts
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Despite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الإبلاغ المالي عن المشتقات المالية بوصفها أدوات للتحوط من المخاطر السوقية وفقاً للمعايير المحاسبية الدولية: بالتطبيق في مصرف بغـداد
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The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks
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The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

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