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External audit data on liabilitySocial organizations for profit
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Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to check the activities of these Organizations and their social responsibilities and whether they are suitable with social considerations or not.

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Analytical study of the high absorption Region of the optical absorption edge of a-Si:H films using the derivative method
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In this research, optical absorption data (the imaginary part of the dielectric function Ɛ2 as a function of photon energy E) were re-analyzed for three samples of a-Si:H thin films using derivative methods trying to investigate the ambiguity that accompany the interpretation of the optical data of these film in order to obtainm the optical energy gap (Eg) and the factor (r) which in concerned with the density of state distribution near the mobility edge directly without the need for a pre- assumption for the factor r usually followed in traditional methods such as the Tauc plot. The derivative method was used for two choices for the factor q (which in connected with the dependence of the dipole matrix element on the photon energy ) for

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Image Encryption Techniques Using Dynamic Approach : An Article Review
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In this study, a chaotic method is proposed that generates S-boxes similar to AES S-boxes with the help of a private key belonging to

In this study, dynamic encryption techniques are explored as an image cipher method to generate S-boxes similar to AES S-boxes with the help of a private key belonging to the user and enable images to be encrypted or decrypted using S-boxes. This study consists of two stages: the dynamic generation of the S-box method and the encryption-decryption method. S-boxes should have a non-linear structure, and for this reason, K/DSA (Knutt Durstenfeld Shuffle Algorithm), which is one of the pseudo-random techniques, is used to generate S-boxes dynamically. The biggest advantage of this approach is the produ

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Publication Date
Mon Jan 01 2018
Journal Name
Communications In Computer And Information Science
Automatically Recognizing Emotions in Text Using Prediction by Partial Matching (PPM) Text Compression Method
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In this paper, we investigate the automatic recognition of emotion in text. We perform experiments with a new method of classification based on the PPM character-based text compression scheme. These experiments involve both coarse-grained classification (whether a text is emotional or not) and also fine-grained classification such as recognising Ekman’s six basic emotions (Anger, Disgust, Fear, Happiness, Sadness, Surprise). Experimental results with three datasets show that the new method significantly outperforms the traditional word-based text classification methods. The results show that the PPM compression based classification method is able to distinguish between emotional and nonemotional text with high accuracy, between texts invo

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Design and Construction of Ultraviolet and Incoming Solar Irradiance Sensing Device
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     In-situ measurements of ultraviolet (UV) and solar irradiance is very sparse in Nigeria because of cost; it is  estimated using meteorological parameters. In this work, a low-cost UV and pyranometer device, using locally sourced materials, was developed. The instrument consists of a UV sensor (ML8511), a photodiode (BPW34) housed in a carefully sealed vacuumed glass bulb, the UV and solar irradiance sensor amplifiers, a 16-bit analog-to-digital converter (ADS1115), Arduino mega 2560, liquid crystal display (LCD) and microSD card for data logging. The designed amplifier has an offset voltage of 0.8676 mV. The sensitivity of the irradiance device is 86.819 Wm-2/mV with a correcting factor of 27.77 Wm-2 and a

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
An Assessment of the Temperature Change Scenarios Using RS & GIS Techniques-A Case study of Sindh
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The rising temperatures are the most significant aspect in the period of climate variability. In this study PRECIS model data and observed data are used for assessing the temperature change scenarios of Sindh province during the first half of the present century. Observed data from various meteorological stations of Sindh are the primary source for temperature change detection. The current scenario (1961–1990) and future one (2010-2050) are acted by the PRECIS Regional Climate Model at a spatial resolution of 25 * 25 km. Regional Climate Model (RCM) can yield reasonably suitable projections to be used in the climate - scenario. The main objective of the study is to prepare maps. The simulated temperature as obtained from climate model-

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Proposed Methods To Prevent SQL Injection
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  In the last decade, the web has rapidly become an attractive platform, and an indispensable part of our lives. Unfortunately, as our dependency on the web increases so programmers focus more on functionality and appearance than security, has resulted in the interest of attackers in exploiting serious security problems that target web applications and web-based information systems e.g. through an SQL injection attack.     SQL injection in simple terms, is the process of passing SQL code into interactive web applications that employ database services such applications accept user input  such as form  and then include this input in database requests, typically SQL statements in a way that was not intende

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Publication Date
Fri Feb 04 2022
Journal Name
Iraqi Journal Of Science
The State of the Main Basement Features of the Western Desert of Iraq, A New Look
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The reduction to pole of the aeromagnetic map of the western desert of Iraq has been used to outline the main basement structural features. Three selected magnetic anomalies are used to determine the depths of their magnetic sources. The estimated depths are obtained by using slope half slope method and have been corrected through the application of a published nomogram. These depths are compared with previous published depth values which provide a new look at the basement of the western desert in addition to the thickness map of the Paleozoic formations. The results shed light on the important of the great depths of the basement structures and in turn the sedimentary cover to be considered for future hydrocarbon exploration

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
AndroidTrack: An Investigation of Using Social Networks’ Applications in Android Platforms
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     In this paper, time spent and the repetition of using the Social Network Sites (SNS) in Android applications are investigated. In this approach, we seek to raise the awareness and limit, but not eliminate the repeated uses of SNS, by introducing AndroidTrack. This AndroidTrack is an android application that was designed to monitor and apply valid experimental studies in order to improve the impacts of social media on Iraqi users. Data generated from the app were aggregated and updated periodically at Google Firebase Real-time Database. The statistical factor analysis (FA) was presented as a result of the user’s interactions.

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Publication Date
Tue Feb 27 2024
Journal Name
Tem Journal
Supervised Classification Accuracy Assessment Using Remote Sensing and Geographic Information System
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Assessing the accuracy of classification algorithms is paramount as it provides insights into reliability and effectiveness in solving real-world problems. Accuracy examination is essential in any remote sensing-based classification practice, given that classification maps consistently include misclassified pixels and classification misconceptions. In this study, two imaginary satellites for Duhok province, Iraq, were captured at regular intervals, and the photos were analyzed using spatial analysis tools to provide supervised classifications. Some processes were conducted to enhance the categorization, like smoothing. The classification results indicate that Duhok province is divided into four classes: vegetation cover, buildings,

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Teachers' Application of Professional Standards from the Point of view of Educational Supervisors
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This study aimed to identify the extent of teachers' application of professional standards from the point of view of supervisors and detecting differences in the means of their estimates that may be attributed to the variables of the study (sex, number of years of service, educational qualification).The study adopted a descriptive approach. In order to achieve the aims of the study, a questionnaire including four areas, namely: (professional features, academic knowledge and pedagogy, teaching and learning, and professional development) was constructed.

The questionnaire was applied to a population which consisted of 60 supervisors of all school subjects in the Directorates of Education in

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