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الاتجاهات الاقتصادية المعاصرة للعولمة وتأثيرها على المحاسبة
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ان التحول في الحياة الاقتصادية الناتج عن التقدم التكنولوجي وتقنية المعلومات في مجالات الفضاء والتقدم في الاتصالات السلكية واللاسلكية والالكترونيات الدقيقة مكنت الشركات من ارسال كميات هائلة من البيانات بتكاليف منخفضة.

وان انتشار الشركات متعددة الجنسبة والتي سعت لتحقيق السيطرة على اقتصاديات العالم من خلال فروعها المنتشرة فتحتاج الى نظم للانتاج والتكاليف ونظم للمعلومات الادارية والمحاسبية وتحتاج الى نظام محاسبي كفوء وتعد حساباتها وفق معايير محاسبية موحدة دولياً للسيطرة على فروعها والمحاسبة على الاستثمار والتعرف على حصص الارباح والمحاسبة عن الضرائب ...الخ كل ذلك أدى الى عولمة المحاسبة.       

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Plagiarism on the Quality of Scientific Researches “Empirical Study”
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The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Body parts idioms; across-cultural significance
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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Fast Processing RNA-Seq on Multicore Processor
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RNA Sequencing (RNA-Seq) is the sequencing and analysis of transcriptomes. The main purpose of RNA-Seq analysis is to find out the presence and quantity of RNA in an experimental sample under a specific condition. Essentially, RNA raw sequence data was massive. It can be as big as hundreds of Gigabytes (GB). This massive data always makes the processing time become longer and take several days. A multicore processor can speed up a program by separating the tasks and running the tasks’ errands concurrently. Hence, a multicore processor will be a suitable choice to overcome this problem. Therefore, this study aims to use an Intel multicore processor to improve the RNA-Seq speed and analyze RNA-Seq analysis's performance with a multiproce

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Satirical Television Programs and Their Impact on the Image of Iraqi Politicians
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This research delves into the role of satirical television programs in shaping the image of Iraqi politicians. The research problem is summarized in the main question: How does satire featured in television programs influence the portrayal of Iraqi politicians? This research adopts a descriptive approach and employs a survey methodology. The primary data collection tool is a questionnaire, complemented by observation and measurement techniques. The study draws upon the framework of cultural cultivation theory as a guiding theoretical foundation. A total of 430 questionnaires were disseminated among respondents who regularly watch satirical programs, selected through a multi-stage random sampling procedure.
Th

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Publication Date
Sun Apr 01 2007
Journal Name
Journal Of Educational And Psychological Researches
العولمة وانعكاسها على التذوق الفني لطلبة المرحلة الاعدادية
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مشكلة البحث

              وتعد مرحلة المراهقة من اصعب المراحل التي يمر بها الفرد واخطرها اذ يطلق عليها بمرحلة التفكير المجرد ، وهي مرحلة حاسمة في حياته اذ تتكون لديه معالم الشخصية .أنهم خزين الامة الحقيقي من الطاقات الحيوية التي لا تنضب لذا يجب الاهتمام بهذه الشريحة من المجتمع وتطويرهم وتوجيههم لاسلم الطرق للحفاظ على مستقبلهم ومستقبل الا

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Impact of credit risk on cash and undertaking credit facilities
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The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Image Hiding Using Discrete Cosine Transform
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Steganography is a mean of hiding information within a more obvious form of
communication. It exploits the use of host data to hide a piece of information in such a way
that it is imperceptible to human observer. The major goals of effective Steganography are
High Embedding Capacity, Imperceptibility and Robustness. This paper introduces a scheme
for hiding secret images that could be as much as 25% of the host image data. The proposed
algorithm uses orthogonal discrete cosine transform for host image. A scaling factor (a) in
frequency domain controls the quality of the stego images. Experimented results of secret
image recovery after applying JPEG coding to the stego-images are included.

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Watermark Based on Singular Value Decomposition
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Watermarking operation can be defined as a process of embedding special wanted and reversible information in important secure files to protect the ownership or information of the wanted cover file based on the proposed singular value decomposition (SVD) watermark. The proposed method for digital watermark has very huge domain for constructing final number and this mean protecting watermark from conflict. The cover file is the important image need to be protected. A hidden watermark is a unique number extracted from the cover file by performing proposed related and successive operations, starting by dividing the original image into four various parts with unequal size. Each part of these four treated as a separate matrix and applying SVD

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Evaluation Method of Mesh Protocol over ESP32 and ESP8266
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Internet of Things (IoT) is one of the newest matters in both industry and academia of the communication engineering world. On the other hand, wireless mesh networks, a network topology that has been debate for decades that haven’t been put into use in great scale, can make a transformation when it arises to the network in the IoT world nowadays. A Mesh IoT network is a local network architecture in which linked devices cooperate and route data using a specified protocol. Typically, IoT devices exchange sensor data by connecting to an IoT gateway. However, there are certain limitations if it involves to large number of sensors and the data that should be received is difficult to analyze. The aim of the work here is to implement a self-

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Effects of the Ferrits Addition on the Properties of Polyethylene Terephthalate
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The products of composites material are very sesetive to many variables, such as manufacturing process, additive materials, …. etc. Filler or additive plays a major role to determine the formation of the properties and behavior of the composites. In this study, polyethylene terephthalate-based compounds were produced and characterized. The work is concerned to prepare samples of Polyethylene terephthalate (PET) - zinc-ferrite (ZnFe2O4) with different addition ratio as zinc-ferrite (1, 2, 5, 10, 15 and 20) wt% obtained from mixing the solution with a hot pressing method applied under optimum conditions. The densities of the composites for all samples were calculated. Through the work the diffusion of zinc-ferrite i

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