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
Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi
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Abstract:
This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree
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The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are: Improving the cost lea
... Show MoreThe consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae. Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re
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The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment
... Show MoreThe audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
Biomass has been extensively investigated, because of its presence as clean energy source. Tars and particulates formation problems are still the major challenges in development especially in the implementation of gasification technologies into nowadays energy supply systems. Laser Induced Fluorescence spectroscopy (LIF) method is incorporated for determining aromatic and Polycyclic Aromatic Hydrocarbons (PAH) produced at high temperature gasification technology. The effect of tars deposition when the gases are cooled has been highly reduced by introducing a new concept of measurement cell. The samples of PAH components have been prepared with the standard constrictions of measured PAHs by using gas chromatograph (GC). OPO laser with tun
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The aim of this research is to study the effect of using computer
techniques to increase students information at the experimenting the speed
control of dc motor by the magnetic field.
Simulation of the experiment has been used by implementing
“Electronics Workbench” software.
The random sample, included (30) second year electrical department
students, divided into two groups , experimental and control with pre-test and
post-test .
The results showed great advantages for the experimental group
through the use of computer program in the laboratory. The calculated (t) was
(10.6) which was significant and showed statistical differences between the
experimental and control group.
According to the result
The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s
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