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bsj-4525
Optimum Median Filter Based on Crow Optimization Algorithm
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          A novel median filter based on crow optimization algorithms (OMF) is suggested to reduce the random salt and pepper noise and improve the quality of the RGB-colored and gray images. The fundamental idea of the approach is that first, the crow optimization algorithm detects noise pixels, and that replacing them with an optimum median value depending on a criterion of maximization fitness function. Finally, the standard measure peak signal-to-noise ratio (PSNR), Structural Similarity, absolute square error and mean square error have been used to test the performance of suggested filters (original and improved median filter) used to removed noise from images. It achieves the simulation based on MATLAB R2019b and the results present that the improved median filter with crow optimization algorithm is more effective than the original median filter algorithm and some recently methods; they show that the suggested process is robust to reduce the error problem and remove noise because of a candidate of the median filter; the results will show by the minimized mean square error to equal or less than (1.38), absolute error to equal or less than (0.22) ,Structural Similarity (SSIM) to equal (0.9856) and getting PSNR more than (46 dB). Thus, the percentage of improvement in work is (25%).

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Capability to a chive An Effective Marketing Performance In Banks: applied Study in a sample of Iraqi Banks
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The marketing of banking service is considered to be one of the impotent fields which showed a universal inebriates . He research showed the comparison between the application of marketing in ideas and application for loot government and private Iraqi bank. The research comets of four parts; Mythology / the concept and the importance of Banking Marketing / Research applichlion/ Conelnion and  recommendation.

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
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Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التهديدات المؤثرة على استقلال مراقب الحسابات: دراسة في مكاتب تدقيق الحسابات في سلطنة عمان
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The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

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Publication Date
Sat Jun 01 2024
Journal Name
المجلة العراقية للعلوم السياسية
الحرب الروسية- الاوكرانية واثرها على صياغة انماط توازنات علاقات القوة الجيوبوليتكية في النظام العالمي
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ان الحرب الاوكرانية والتصعيد الروسي ضد اوكرانيا يرتبط بصراع جيوسياسي واسع على مناطق القوة والنفوذ والمجالات الحيوية، وتنافس تجاري دولي محتدم على النفط والغاز ومسارات خطوط التجارة الدولية بين اقطاب استراتيجية دولية تتجاوز اوكرانيا، إذ يأتي الصراع ضمن اطار التحولات الدولية الراهنة والصراعات على مناطق القوة والنفوذ الجيوستراتيجي والمكانة الدولية بين القوى الدولية المؤثرة في القضايا والشؤون الدولية، ويبق

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Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
الجوانب الاجتماعية والعلمية في كتاب (الغنية) للشيخ عبد القادر الكيلاني وانعكاساتها على المجتمع البغدادي
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The importance of the topic lies in explaining the extent of Sheikh Abdul Qadir Al-Kilani’s interest in social and scientific life in Baghdad

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological Distress in Women upon Coping with Breast Cancer: Coping with Breast Cancer
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Objective(s): To determine the impact of psychological distress in women upon coping with breast cancer.

Methodology: A descriptive design is carried throughout the present study. Convenient sample of (60) woman with breast cancer is recruited from the community. Two instruments, psychological distress scale and coping scale are developed for the study. Internal consistency reliability and content validity are obtained for the study instruments. Data are collect through the application of the study instruments. Data are analyzed through the use of descriptive statistical data analysis approach and inferential statistical data analysis approach.

Results: The study findings depict that women with breast cancer have experien

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر برنامج تدريبي لمدرسي الكيمياء على وفق جانبي الدماغ معا في التحصيل الدراسي لطلبتهم
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 This research aims to investigate the impact of a training program for teachers of chemistry according to the strategies for both sides of the brain together in academic achievement for their students, the sample consisted of a 12 teachers of both genders who are teaching chemistry for the students of the fifth scientific secondary schools of the General Directorate for the Education in Garmiyan/Sulaymaniyah governorate, Iraqi Kurdistan region, where five teachers of them randomly selected to involve the training program, and seven teachers did not participate in the proposed training program, where a sample of students was selected for each group of teachers about 147 male and female students for teachers of the experiment

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Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Maturity and its role in reinforcing the quality of auditing: An analytical study in Iraqi audit offices
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This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

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