Preferred Language
Articles
/
jeasiq-1318
The role of judicial accounting in improving the quality of financial reports
...Show More Authors

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45) individuals, The adoption of the questionnaire, which included (13) paragraph, The Conclusions were extracted using descriptive statistical methods (arithmetic mean, standard deviation), ,

Reached a set of results, which was the most important increase in demand for forensic accounting services at present because of the existence of real problems between the administration and stakeholders, which require the filing of lawsuits in the competent courts, And submitted the research under these Conclusions, A number of recommendations related to the results of the analysis, including the need to raise awareness about the importance of forensic accounting and its methods and technology among professionals, academics and researchers.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Improving Photovoltaic Panel (PV) Efficiency via Two Axis Sun Tracking System
...Show More Authors

In this paper two axis sun tracking method is used to absorb maximum power from the sun's rays on the solar panel via calculating the sun’s altitude and azimuth angles, which describe the solar position on the Iraqi capital Baghdad for the hours 6:00, 7:00, 8:00, 9:00, 12:00, 15:00 and 17:00 per day. The angles were calculated in an average approach within one month, so certain values were determined for each month. The daily energy achieved was calculated for the solar tracking method compared with the fixed tracking method. Designed, modeled and simulated a control circuit consisting of reference position truth table, PI Controller and two servomotors that tracked the sun position to adjust the PV panel perpendicular

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jun 30 2025
Journal Name
Iraqi Journal Of Science
New Weighted Synthetic Oversampling Method for Improving Credit Card Fraud Detection
...Show More Authors

The use of credit cards for online purchases has significantly increased in recent years, but it has also led to an increase in fraudulent activities that cost businesses and consumers billions of dollars annually. Detecting fraudulent transactions is crucial for protecting customers and maintaining the financial system's integrity. However, the number of fraudulent transactions is less than legitimate transactions, which can result in a data imbalance that affects classification performance and bias in the model evaluation results. This paper focuses on processing imbalanced data by proposing a new weighted oversampling method, wADASMO, to generate minor-class data (i.e., fraudulent transactions). The proposed method is based on th

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Psychological implications in children's drawings in nurseries
...Show More Authors

Education is one of the most important topics that researcher educator and educational
society as a whole operated in the latter half of the twentieth century, which won the
reflection and study many of officials in the educational cocked in the global regionally and
took educational systems around the world interested in the dimensions of this aspect and
planning to achieve the principle and characteristics in order to be in concerned with the in
dividual to provide an opportunity for education and training.Experiments have been taken from this type of education in the world, including the
developing world snd Islam was still taken on taking science life for the rest of the human
sons and on this basis, we find that

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exploitation decision and impact factors in improvement in stock exchange markets proportion investment small
...Show More Authors

The purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
قياس جودة الحياة لدى طلبة جامعة بغداد
...Show More Authors

This current study aims at recognizing the feelings of Baghdad University students towards life quality. The research variables are: gender (male, female), the academic specialization (science, humanities), the academic stage (2nd, 4th). To achieve the research aims, the researcher adopted Life Quality Scale of (Mensi and Kadhim 2006) which is consist of (56) items in its final figure in five alternatives. The researcher tested the psychometric features of the scale represented by validity and reliability. The scale has been applied on a sample of Baghdad University students that is contained of (240) students equally distributed in the Colleges of Engineering, Science, Arts, and Political sciences.

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2022
Journal Name
Inorganic Chemistry Communications
Study to molecular insight into the role of aluminum nitride nanotubes on to deliver of 5-Fluorouracil (5FU) drug in smart drug delivery
...Show More Authors

The adsorption process of 5-Fluorouracil (5FU) drugs on Aluminum nitride nanotubes surface (AlNNTs) have been evaluated through density functional theory (DFT). The DFT results show that the interaction of AlNNTs with the F atoms of 5FU drugs is strong due to the fact that the amount of adsorption energy was about − 29.65 kcal.mol−1. Conversely, the interaction of the 5FU through O atoms with the AlNNTs was weaker due to the lower value of adsorption energy. Also, based on the values of Gibbs free energy, the 5FU adsorption on the surfaces of AlNNTs was spontaneous. In addition, based on natural bond orbital (NBO) analysis, the direction of charge transfer was from fluorine’s σ orbitals of the drug to nitrogen’s and aluminum’s n*

... Show More
View Publication
Scopus (8)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of Emotional Intelligence in promoting the Empowerment of Employees
...Show More Authors

The subject of the research seeks to indicate the level of influence of emotional intelligence in the empowerment of workers in the Ministry of Industry and Minerals General Company for Food Products. The research problem is illustrated by knowing all of the following:

  • The level of the relationship between emotional intelligence in promoting the empowerment of employees of the Ministry of Industry and Minerals.
  • The impact of emotional intelligence on the empowerment of workers in the ministry.
  • Recognize the interest of the management of the Ministry of Industry and Minerals in emotional intelligence and the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 16 2020
Journal Name
Baghdad Science Journal
Using Diatom Indices to Evaluate Water quality In Abu-Zirig Marsh Thi-Qar Province /south of Iraq
...Show More Authors

The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh

... Show More
View Publication Preview PDF
Scopus (7)
Scopus Clarivate Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Philosophy of John Dewey and his Role in Education: رفاء عبد اللطيف حسن
...Show More Authors

  John Dewey is an American philosopher and psychologist. He is one of the primary figures of the philosophy of pragmatism. He is considered one of its founders and one of the leaders of the philosophy of pragmatism. He is one of the most famous figures of the modern education on the international level. His name is associated with the philosophy of education, because he delved in defining the purpose of education and went on talking about linking the theories with the reality without being subject to the existing system and the inherited traditions no matter how ancient they were. He is the godfather of progressive or gradual education, and he is one of the pioneers who established the experimental school in America in cooperation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of transformational leadership in the employee’s motivation in the organizations
...Show More Authors

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

... Show More
View Publication Preview PDF
Crossref