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نصوص مسمارية غير منشورة من عصر سلالة أور الثالثة اوما - دريهم (مصادرة)
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اعتمدت الدراسة على (65) نصاً ذات مضامين اقتصادية، تم اختيارها من المتحف العراقي من المجموعة ماتعرف بالمصادرة، ومن خلال دراسة النصوص ومقارنتها مع نصوص منشورة من سلالة أور الثالثة تبين أنها تعود الى العصر نفسه استناداً الى الصيغ التاريخية الواردة فيها، اذ ذكرت سنوات حكم اَخر ثلاثة ملوك هم أمارسين وشوسين وأبي سين، كما أمكن من خلال الدراسة أيضاً وأستناداً الى أسماء الاشهر وأسماء الاشخاص الواردة فيها تحديد عائديتها الى موقعي أوما (جوخة) و بوزرش- داكان (دريهم). تألفت هذه الدراسة من تمهيد وأربعة فصول: تضمن التمهيد موجز عن تاريخ سلالة أور الثالثة، وتضمن الفصل الاول من هذه الدراسة مبحثين، تناول المبحث الاول المضامين العامة للنصوص المسمارية، أما المبحث الثاني فقد تناول دراسة النصوص المسمارية غير المنشورة وترجمتها وتحليلها. خُصّص الفصل الثاني لدراسة عائدية النصوص، ويتألف من ثلاثة مباحث، تناول المبحث الاول موقع أوما والمبحث الثاني موقع دريهم، أما المبحث الثالث فقد تناول التقاويم الواردة في نصوص الدراسة. اما الفصل الثالث فقد خصص لدراسة أسماء الأشخاص الواردة في النصوص ودورهم في أعمال التسلم والتسليم والوساطة. وتضمن الفصل الرابع مبحثين، تناول المبحث الاول منها وصولات التسلم (Bullae) تاريخها وأصولها، وضم المبحث الثاني دراسة طبعات الاختام الواردة في النصوص. ثم الاستنتاجات التي توصلت اليها الدراسة.

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
On Finitely Null-additive and Finitely Weakly Null-additive Relative to the σ–ring
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     This article introduces the concept of finitely null-additive set function relative to the σ– ring and many properties of this concept have been discussed. Furthermore, to introduce and study the notion of finitely weakly null-additive set function relative to the σ– ring as a generalization of some concepts such as measure, countably additive, finitely additive, countably null-additive, countably weakly null-additive and finitely null-additive. As the first result, it has been proved that every finitely null-additive is a finitely weakly null-additive. Finally, the paper introduces a study of the concept of outer measure as a stronger form of finitely weakly null-additive.

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Performance Evaluation of a Triple Concentric Tube Heat Exchanger Using Deionized Water and Oil-40
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This study examines experimentally the performance of a horizontal triple concentric tube heat exchanger TCTHE made of copper metal using water as cooling fluid and oil-40 as hot fluid. Hot fluid enters the inner annular tube of the TCTHE in a direction at a temperature of 50, 60 and 70 oC and a flow rate of 20 l/hr. On the other hand, the cooling fluid enters the inner tube and the outer annular tube in the reverse direction (counter current flow) at a temperature of 25 oC and flow rates of 10, 15, 20, 25, 30 and 35 l/hr. The TCTHE is composed of three copper tubes with outer diameters of 34.925 mm, 22.25 mm, and 9.525 mm, and thicknesses of 1.27 mm, 1.143 mm, and 0.762 mm, respectively. TCTHE tube's length was 670

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
On (ɱ,ɳ)-Strongly Fully Stably Banach Algebra Modules Related to an Ideal of Am ×ɳ
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The aim of this paper is introducing the concept of (ɱ,ɳ) strong full stability B-Algebra-module related to an ideal. Some properties of (ɱ,ɳ)- strong full stability B-Algebra-module related to an ideal have been studied and another characterizations have been given. The relationship of (ɱ,ɳ) strong full stability B-Algebra-module related to an ideal that states,  a B- -module Ӽ is (ɱ,ɳ)- strong full stability B-Algebra-module related to an ideal  , if and only if  for any two ɱ-element sub-sets and of Ӽɳ, if , for each j = 1, …, ɱ,  i = 1,…, ɳ  and   implies ɳ( ) ɳ(  have been proved..

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Comparative Study of Image Denoising Using Wavelet Transforms and Optimal Threshold and Neighbouring Window
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NeighShrink is an efficient image denoising algorithm based on the discrete wavelet
transform (DWT). Its disadvantage is to use a suboptimal universal threshold and identical
neighbouring window size in all wavelet subbands. Dengwen and Wengang proposed an
improved method, which can determine an optimal threshold and neighbouring window size
for every subband by the Stein’s unbiased risk estimate (SURE). Its denoising performance is
considerably superior to NeighShrink and also outperforms SURE-LET, which is an up-todate
denoising algorithm based on the SURE. In this paper different wavelet transform
families are used with this improved method, the results show that Haar wavelet has the
lowest performance among

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Molecular Characterization of Plasmid-Mediated Non-O157 Verotoxigenic Escherichia coli Isolated from Infants and Children with Diarrhea
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A significant increase in the incidence of non-O157 verotoxigenic Escherichia coli (VTEC) infections have become a serious health issues, and this situation is worsening due to the dissemination of plasmid mediated multidrug-resistant microorganisms worldwide. This study aims to investigate the presence of plasmid-mediated verotoxin gene in non-O157 E. coli. Standard microbiological techniques identified a total of 137 E. coli isolates. The plasmid was detected by Perfectprep Plasmid Mini preparation kit. These isolates were subjected to disk diffusion assay, and plasmid curing with ethidium bromide treatment. The plasmid containing isolates were subjected to a polymerase chain reaction (PCR) for investigating

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Publication Date
Sat Jun 17 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
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                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

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Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The factors effecting the discovery of insurance fraud from the perspective of the National Insurance Company's employees
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This research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards  and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of  this research and analysis.

      The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.

G

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Carbon Nanotubes: Synthesis via Flame Fragment Deposition (FFD) Method from Liquefied Petroleum Gas
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The current study uses the flame fragment deposition (FFD) method to synthesize carbon nanotubes (CNTs) from Iraqi liquefied petroleum gas (LPG), which is used as a carbon source. To carry out the synthesis steps, a homemade reactor was used. To eliminate amorphous impurities, the CNTs were sonicated in a 30 percent hydrogen peroxide (H2O2) solution at ambient temperature. To remove the polycyclic aromatic hydrocarbons (PAHs) generated during LPG combustion, sonication in an acetone bath is used. The produced products were investigated and compared with standard Multi-walled carbon nanotube MWCNTs (95%), Sigma, Aldrich, using X-ray diffraction (XRD), thermo gravimetric analysis (TGA), Raman spectroscopy, scanning el

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
An improved neurogenetic model for recognition of 3D kinetic data of human extracted from the Vicon Robot system
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These days, it is crucial to discern between different types of human behavior, and artificial intelligence techniques play a big part in that.  The characteristics of the feedforward artificial neural network (FANN) algorithm and the genetic algorithm have been combined to create an important working mechanism that aids in this field. The proposed system can be used for essential tasks in life, such as analysis, automation, control, recognition, and other tasks. Crossover and mutation are the two primary mechanisms used by the genetic algorithm in the proposed system to replace the back propagation process in ANN. While the feedforward artificial neural network technique is focused on input processing, this should be based on the proce

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