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jeasiq-1217
The accounting perspective to activate the tools of globalization through the mechanisms of international accounting standards
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ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكثيرة التي كانت قائمة البيانات المالية. وبالامكان ان يستفاد متبني العولمه من هذه المميزات التي تقدمها هذه المعايير على الصعيد العالمي.

لهذا فقد اهتم الباحث بالدور الذي ممكن ان تلعبه المحاسبية الدولية اذن هي نظام عالمي تتبناه جميع الدول عن طريق وضع مجموعة من المباديء والمعايير المحاسبية المقبولة قبولا عام كما يتم تحديد الاساليب والطرق المشتقة من تلك المباديء والمعايير وتطبيقها في جميع الدول كما وان الانترنت التجارة الالكترونية تعتبر القاعدة المادية والفنية لنجاح العولمة التجارية وبالتالي العولمة بمفهومها الواسع هي احد العوامل الاساسية الفاعلة في العولمة وهي ثورة في صنع القرارات التسويقية والشرائية. يترتب عليها الغاء الكثير من مكونات السوق وعناصره كما يترتب عليها خفض في كلفة العمليات التجارية في التجارة الالكترونية. وبذلك سوف يتطرق الباحث بدراسة معايير المحاسبه الدولية ودورها في رفع كفاءة الاداء المحاسبي على مستوى العالم وكيفيه استخدام اسعار التحويل كاحدى ادوات المحاسبه الدولية.

وفي هذه الدراسة تطرق الباحث على قواعد وبناء هيكل العولمة وهي منظمة التجارة العالمية وصندوق النقد الدولي والبنك الدولي التي نتشرف على تكوين البنية التحتية الاساسية للعولمة. حيث تسعى لجعل الاقتصاد العالمي اكثر انتفاخا واكثر ترابطا واكثر استقرارا متجاوزا الحدود السياسية والجمركية والبيئة الاستثمارية في كل دول العالم.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Calculating Groundwater Recharge Using Water Balance in Mandaly City, Diyala Governorate, Eastern Iraq
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      Water balance approaches are strategies for resolving key theoretical and practical hydrological issues. The major goals of this study are to examine climatic elements and conditions to calculate groundwater recharge using the water balance approach. The study area is located in Mandaly city, Diyala Governorate, eastern Iraq. The metrological data was gathered between 1994 and 2020 to evaluate the study area's climate. The annual rainfall rate has been 248.61 mm, with a relative humidity of 43.89%, a temperature of 24.41 oC, a wind speed of 1.99 m/sec, sunshine of 8.32 hours per day, and evaporation of (268.09 mm). The total amount of corrected evapotranspiration was 1010.09 mm, with a peak value of 225.29 mm in Jul

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Fuzzy-assignment Model by Using Linguistic Variables
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      This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Skin Detection using Improved ID3 Algorithm
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Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp

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Publication Date
Fri Oct 24 2014
Journal Name
Journal Of Chemical And Pharmaceutical Research
Synthesis, characterization and antimicrobial activities of [Fe(II), Co(II), Ni(II),Cu(II) and Zn(II)] mixed ligand complexes schiff base derived from amoxicillin drug and 4-(dimethylamino)benzaldehyde with nicotinamide
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New Schiff base ligand (E)-6-(2-(4-(dimethylamino)benzylideneamino)-2-(4-hydroxyphenyl)acetamido)-3,3- dimethyl-7-oxo-4-thia-1- azabicyclo[3.2.0]heptane-2-carboxylic acid = (HL) was synthesized via condensation of Amoxicillin and 4(dimethylamino)benzaldehyde in methanol. Figure -1 Polydentate mixed ligand complexes were obtained from 1:1:2 molar ratio reactions with metal ions and HL, 2NA on reaction with MCl2 .nH2O salt yields complexes corresponding to the formulas [M(L)(NA)2Cl],where M=Fe(II),Co(II),Ni(II),Cu(II),and Zn(II), A=nicotinamide .

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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Extraction, Identification and Isolation of B-sitosterol from Iraqi Wild Awsaj plant (Lycium barbarum) Using UAE (Probe and Bath) and two isolation technique (HPTLC and PHPLC): B-sitosterol in Iraqi Awsaj plant
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Awsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac

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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Effect Effect Effect Effect Effect Effect Effect of Thickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical Properties Thickness on Some
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The effect of thickness variation on some physical properties of hematite α-Fe2O3 thin films was investigated. An Fe2O3 bulk in the form of pellet was prepared by cold pressing of Fe2O3 powder with subsequent sintering at 800 . Thin films with various thicknesses were obtained on glass substrates by pulsed laser deposition technique. The films properties were characterized by XRD, and FT-IR. The deposited iron oxide thin films showed a single hematite phase with polycrystalline rhombohedral crystal structure .The thickness of films were estimated by using spectrometer to be (185-232) nm. Using Debye Scherrerś formula, the average grain size for the samples was found to be (18-32) nm. Atomic force microscopy indicated that the films had

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of some new N-substituted quinazoline-4-one, thiazine-4-one and tetrazoline rings incorporating N-ethyl-2-(benzylthio)benzimidazole acetate and study their application as anti-oxidant agent
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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New ligand ' ((2-{1..,[(2-hyd_roxy;..benzyli_dene)-hydrazono]- ethyl} benzen_e-l, 3, s--moll and ItComplexes W·itll. (Mn.(11 Fe(n), Cd<11J, a-nd Hg(n).) Tons
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In :the   _pr  sent  _paper we report ths. ynthesis       ·of a new li:ga!!d..

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Publication Date
Tue Dec 17 2019
Journal Name
Lecture Notes In Electrical Engineering
Aspect Categorization Using Domain-Trained Word Embedding and Topic Modelling
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Aspect-based sentiment analysis is the most important research topic conducted to extract and categorize aspect-terms from online reviews. Recent efforts have shown that topic modelling is vigorously used for this task. In this paper, we integrated word embedding into collapsed Gibbs sampling in Latent Dirichlet Allocation (LDA). Specifically, the conditional distribution in the topic model is improved using the word embedding model that was trained against (customer review) training dataset. Semantic similarity (cosine measure) was leveraged to distribute the aspect-terms to their related aspect-category cognitively. The experiment was conducted to extract and categorize the aspect terms from SemEval 2014 dataset.

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Publication Date
Tue Jan 01 2019
Journal Name
Inorganica Chimica Acta
Synthesis, characterisation and electrochemistry of eight Fe coordination compounds containing substituted 2-(1-(4-R-phenyl-1H-1,2,3-triazol-4-yl)pyridine ligands, R = CH3, OCH3, COOH, F, Cl, CN, H and CF3.
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Eight different Dichloro(bis{2-[1-(4-R-phenyl)-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})iron(II) compounds, 2–9, have been synthesised and characterised, where group R=CH3 (L2), OCH3 (L3), COOH (L4), F (L5), Cl (L6), CN (L7), H (L8) and CF3 (L9). The single crystal X-ray structure was determined for the L3 which was complemented with Density Functional Theory calculations for all complexes. The structure exhibits a distorted octahedral geometry, with the two triazole ligands coordinated to the iron centre positioned in the equatorial plane and the two chloro atoms in the axial positions. The values of the FeII/III redox couple, observed at ca. −0.3 V versus Fc/ Fc+ for complexes 2–9, varied over a very small potential range of 0.05 V.

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