Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

Abstract:-

            The approach maintenance and replacement one of techniques of operations research whom cares of the failure experienced by a lot of production lines which consist of a set of machines and equipment, which in turn exposed to the failure or work stoppages over the lifetime, which requires reducing the working time of these machines or equipment below what can or conuct  maintenance process once in a while or a replacement for one part of the machine or replace one of the machines in production lines. In this research is the study of the failure s that occur in some parts of one of the machines for the General Company for Vege

     Financial fraud remains an ever-increasing problem in the financial industry with numerous consequences. The detection of fraudulent online transactions via credit cards has always been done using data mining (DM) techniques. However, fraud detection on credit card transactions (CCTs), which on its own, is a DM problem, has become a serious challenge because of two major reasons, (i) the frequent changes in the pattern of normal and fraudulent online activities, and (ii) the skewed nature of credit card fraud datasets. The detection of fraudulent CCTs mainly depends on the data sampling approach. This paper proposes a combined SVM- MPSO-MMPSO technique for credit card fraud detection. The dataset of CCTs which co

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

               The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

This research included measuring the concentrations of natural radioactive isotopes U-238 and Th-232 and radiation dose rates for selected areas of Missan province, GR-460 system was used which has the potential to measure the concentrations of natural radioactive isotopes in (ppm) unit and measuring the radiation dose rates in μR/h unit. It was also used with the system the mobile device FH-40 which measures the radiation dose rates in units μSμ/h the measurement results showed the absence of a significant increase in the U-238 and Th-232 concentration where the concentration of isotopes of U-238 and natural Th-232 (3.35-5.46) ppm respectively it is authorized and universally accepted. In terms of radiation dose rates it ranged betwe

The inhibitory effect of Eucalyptus rostrata leaves extraction was investigated on multiple-antibiotic-resistant pathogenic bacteria (E.coli and S. aureus), isolated from Iraqi patients. The minimum inhibitory concentrations in a final concentration of 10 mg/ml. Tow fold dilutions was done from (12.5- 100) mg/ ml to examine the antibacterial effect of different concentrations of the plant extract on both bacteria. The study results revealed that Eucalyptus rostrata extract has a potential inhibitory effect on both gram negative and gram positive species. The current study supports the traditional approach of using Eucalyptus rostrata leaves extraction in treatment trails against bacterial infections.