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Modified Multi-Criteria Decision Making Methods to Assess Classification Methods
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      During the last few decades, many academic and professional groups gave attention to adopting the multi-criteria decision-making methods in a variety of contexts for decision-making that are given to the diversity and sophistication of their selections. Five different classification methods are tested and assessed in this paper. Each has its own set of five attribute selection approaches. By using the multi-criteria decision-making procedures, these data can be used to rate options. Technique for order of preference by similarity to ideal solution (TOPSIS) is designed utilizing a modified fuzzy analytic hierarchy process (MFAHP) to compute the weight alternatives for TOPSIS in order to obtain the confidence value of each classifier for each feature selection approach individually. Defuzzification of  the fuzzy values to obtain the final criteria weights, the rank function is used. The modification of TOPSIS is assessed in tests using five prediction models (alternatives) and six performance measurements (criteria) to analyze the German credit data sets. Overall the results of the experiment show that the proposed strategies are successful in credit approval data.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using the Sherrod model in predicting financial failure in Iraqi private banks: an applied study in the Iraqi commercial and Iraqi Islamic banks
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Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the imperatives of promoting financial inclusion in Iraq: Opportunities and challenges
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The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

  • Iraqi society is a young society.
  • The majority of the population is 70 percent. They live almost in urban areas.
  • The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Concept And Importance Of Detection Failureś Possibilities Of Corporation Proposed Model For Application In The Iraqi Environment
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Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Optimal CPU Jobs Scheduling Method Based on Simulated Annealing Algorithm
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     Task scheduling in an important element in a distributed system. It is vital how the jobs are correctly assigned for each computer’s processor to improve performance. The presented approaches attempt to reduce the expense of optimizing the use of the CPU. These techniques mostly lack planning and in need to be comprehensive. To address this fault, a hybrid optimization scheduling technique is proposed for the hybridization of both First-Come First-Served (FCFS), and Shortest Job First (SJF). In addition, we propose to apply Simulated Annealing (SA) algorithm as an optimization technique to find optimal job’s execution sequence considering both job’s entrance time and job’s execution time to balance them to reduce the job

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Spatial Analysis for Bassia eriophora (Schrad.) Asch. Plant Distributed in all IRAQ by Using RS & GIS Techniques
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        Most vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Analysis of Precipitation and Precipitable Water Vapor over Iraq for the Period 1948-2011
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The water vapor is one of the constituent elements of the rain and the superiority
of its importance in the study of climate because it is the basis on which depends all
the different aspects of condensation. The purpose of research is to analyze the time
series of the Baghdad station andan analyze these series to see whether there is a
relationship between these two variables. Obtained the data used in this research
from the National Center for Environmental Prediction for the period from 1948 to
2011. The use of statistical criteria included linear regression and Mann Kandal test
to find the link. The results of time series monthly presence decrease in rainfall and
all months except October, either the results o

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Standards of creditworthiness of customers and their impact on the liquidity of Iraqi private: Applied research in a sample of Iraqi private commercial banks
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Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
A Hybrid Algorithms Based on the Aizawa Attractor and Rabbit-Lightweight Cipher for Image Encryption
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     Social media and networks rely heavily on images. Those images should be distributed in a private manner. Image encryption is therefore one of the most crucial components of cyber security. In the present study, an effective image encryption technique is developed that combines the Rabbit Algorithm, a simple algorithm, with the Attractor of Aizawa, a chaotic map. The lightweight encryption algorithm (Rabbit Algorithm), which is a 3D dynamic system, is made more secure by the Attractor of Aizawa. The process separates color images into blocks by first dividing them into bands of red, green, and blue (RGB). The presented approach generates multiple keys, or sequences, based on the initial parameters and conditions, which are

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effectiveness of Monetary Policy during the Financial Crisis in Malaysia: From an Administrative Perspective
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Abstract:

                 In light of globalization and internationalization of financial markets, issues arising from financial crises have become increasingly serious and fundamental, creating a lot of debate among experts around the world. So, many studies have attempted to investigate what measures can be taken to detect and prevent crises before they devastate the economies.

             Therefore, this paper examines the Effectiveness of the Monetary Policy (MP) to Avoid, Reduce or Treat the Financial Crisis in Malaysia. Scholars have yet to agree on the issue

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