Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

Today the NOMA has exponential growth in the use of Optical Visible Light Communication (OVLC) due to good features such as high spectral efficiency, low BER, and flexibility. Moreover, it creates a huge demand for electronic devices with high-speed processing and data rates, which leads to more FPGA power consumption. Therefore; it is a big challenge for scientists and researchers today to recover this problem by reducing the FPGA power and size of the devices. The subject matter of this article is producing an algorithm model to reduce the power consumption of (Field Programmable Gate Array) FPGA used in the design of the Non-Orthogonal Multiple Access (NOMA) techniques applied in (OVLC) systems combined with a blue laser. However, The po

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

The Internet of Things (IoT) has significantly transformed modern systems through extensive connectivity but has also concurrently introduced considerable cybersecurity risks. Traditional rule-based methods are becoming increasingly insufficient in the face of evolving cyber threats.  This study proposes an enhanced methodology utilizing a hybrid machine-learning framework for IoT cyber-attack detection. The framework integrates a Grey Wolf Optimizer (GWO) for optimal feature selection, a customized synthetic minority oversampling technique (SMOTE) for data balancing, and a systematic approach to hyperparameter tuning of ensemble algorithms: Random Forest (RF), XGBoost, and CatBoost. Evaluations on the RT-IoT2022 dataset demonstrat

تصف هذه الدراسة تطوير تقنية سهلة ورخيصة ودقيقة وسريعة لقياس 4-اثيل فينول وتنطوي الطريقة الأولية على تحويل -3 نيترو انيلين إلى ملح ديازونيوم ثم التفاعل مع 4 - إثيل فينول في وسط قلوي.المعقد المتكون هو أصفر اللون وله امتصاص عند اعلى طول موجي عند 426 nm. ويتبع قانون بير في مدى خطي قدره 5-12 μg mL-1 مع معامل ارتباط قدره 0.994 وامتصاص مولاري 6.0024x10^3  L.mol-1.cm-1  وتم استُخدِام تقنية نقطة السحابة لقياس كميات قليلة جدا من الفينول باس

A liquid membrane process of Alkaloids extraction from Datura Innoxia solution was studied applying pertraction process in rotating discs contactor (RDC). Decane as a liquid membrane and dilute sulphuric acid as stripping solution were used. The effect of the fundamental parameters influencing the transport process, e.g. type of solvent used, effect of disks speed, amount of liquid membrane and effect of pH for feed and strip solution. The transport of alkaloids was analysed on the basis of kinetic laws of two consecutive irreversible first order reactions. Thus, the kinetic parameters (k1, k1, , tmax, and ) for the transport of alkaloids were determined. The effect of organic membrane type on percentage of Alkaloids transport was found

A liquid membrane process of Alkaloids extraction from Datura Innoxia solution was studied applying pertraction process in rotating discs contactor (RDC). Decane as a liquid membrane and dilute sulphuric acid as stripping solution were used. The effect of the fundamental parameters influencing the transport process, eg type of solvent used, effect of disks speed, amount of liquid membrane and effect of pH for feed and strip solution. The transport of alkaloids was analysed on the basis of kinetic laws of two consecutive irreversible first order reactions. Thus, the kinetic parameters (k1, k1,, tmax, and) for the transport of alkaloids were determined. The effect of organic membrane type on percentage of Alkaloids transport was found to be i

This work reports the development of an analytical method for the simultaneous analysis of three fluoroquinolones; ciprofloxacin (CIP), norfloxacin (NOR) and ofloxacin (OFL) in soil matrix. The proposed method was performed by using microwave-assisted extraction (MAE), solid-phase extraction (SPE) for samples purification, and finally the pre-concentrated samples were analyzed by HPLC detector. In this study, various organic solvents were tested to extract the test compounds, and the extraction performance was evaluated by testing various parameters including extraction solvent, solvent volume, extraction time, temperature and number of the extraction cycles. The current method showed a good linearity over the concentration ranging from

The extraction of Basil oil from Iraqi Ocimum basillicum leaves using n-hexane and petroleum ether as organic solvents were studied and compared. The concentration of oil has been determined in a variety of extraction temperatures and agitation speed. The solvent to solid ratio effect has been studied in order to evaluate the concentration of Ocimum basillicum oil. The optimum experimental conditions for the oil extraction were established as follows: n-hexane as organic solvent, 60 °C extraction temperature, 300 rpm agitation speed and 40:1mL:g amount of solvent to solid ratio.