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jeasiq-1603
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
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Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the social sciences that assume The reality is part of the social construction, so it should be understood that the current accounting practices depend on the economic substance of transactions and events and not just the legal form, it is more appropriate to understand the economic reality of the phenomenon to reach its essence and its true meaning and then access to the accounting reality in terms of adopting standards International accounting, which contributes to the enhancement of the quality of accounting information by increasing the degree of appropriateness and honest representation of information and then to the quality of financial reporting and this order will reflect the decisions of users of financial reports, the concept of economic substance In order to provide useful information to the users of financial reports in accordance with the financial reporting objective, the International Standards Board is very important in adopting true representation, so work is being done all over the world to move towards one set of high quality standards through accreditation On international financial reporting standards.

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Publication Date
Tue May 07 2019
Journal Name
Acm Journal On Emerging Technologies In Computing Systems
Neuromemrisitive Architecture of HTM with On-Device Learning and Neurogenesis
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Hierarchical temporal memory (HTM) is a biomimetic sequence memory algorithm that holds promise for invariant representations of spatial and spatio-temporal inputs. This article presents a comprehensive neuromemristive crossbar architecture for the spatial pooler (SP) and the sparse distributed representation classifier, which are fundamental to the algorithm. There are several unique features in the proposed architecture that tightly link with the HTM algorithm. A memristor that is suitable for emulating the HTM synapses is identified and a new Z-window function is proposed. The architecture exploits the concept of synthetic synapses to enable potential synapses in the HTM. The crossbar for the SP avoids dark spots caused by unutil

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Publication Date
Sun Mar 20 2016
Journal Name
Al-mustansiriyah Journal Of Scienc
Histological and cytogenetic effects of Acetamiprid on male albino mice
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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Effect of some sugars on carbapenemase gene expression in Pseudomonasaeruginosa
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Forty eight isolates (41.02%) were obtained from 117 wound and burn samples. The isolates that showed high resistance for both antibiotic was two only that represent 4,1% from all isolates. The result of PCR product electrophoresis was referred that the gene is VIM gene. Lactose and raffinose showed double increasing in diameter of inhibition zone of imipenem with 1% that mean showed highest susceptibility that decreased with the concentration increasing, the same result were with meropenem. But no effect were detected on meropenem inhibition zone diameter. Mannose have no effect on the resistance in 1%, 3% and 7%. Results showed that only three case that increase the expression of gene, they were lactose at 1% concentration that increased

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Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Automatic Identification of Ear Patterns Based on Convolutional Neural Network
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Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

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Publication Date
Sun Jan 01 2017
Journal Name
Iraqi Journal Of Agricultural Sciences
Response of different cucumber hybrids to grafting on squash rootstock
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Publication Date
Sun Jan 01 2017
Journal Name
Research Journal Of Pharmacy And Technology
Effect of Prp on Gingival Health in Pregnants: Immunological Aspect
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Publication Date
Mon Sep 21 2020
Journal Name
Iraqi Journal For Electrical And Electronic Engineering
Emotion Recognition Based on Mining Sub-Graphs of Facial Components
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Facial emotion recognition finds many real applications in the daily life like human robot interaction, eLearning, healthcare, customer services etc. The task of facial emotion recognition is not easy due to the difficulty in determining the effective feature set that can recognize the emotion conveyed within the facial expression accurately. Graph mining techniques are exploited in this paper to solve facial emotion recognition problem. After determining positions of facial landmarks in face region, twelve different graphs are constructed using four facial components to serve as a source for sub-graphs mining stage using gSpan algorithm. In each group, the discriminative set of sub-graphs are selected and fed to Deep Belief Network (DBN) f

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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of sustainable palm fiber on high strength concrete properties
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Abstract<p>Date palm fiber is one of the common wastes available in the M. E. countries essentially Iraq. The aim of search to investigate the performance and effects of fiber date palm on the mechanical properties of high strength concrete, this fiber was used in three ratio 2, 4 and 6 % by vol. of concrete at ages of (7, 28, 90) days. Results demonstrated improvement in the compressive strength increased 19.2 %, 23.6%, 24.9 % for 2%, 4%, 6% of fiber respectively at age 28 days. Flexural strength increases 47.6%, 66.2%, 93.8% form (2,4,6) % of fiber respectively at age 28 days. Density increase about 0.41%, 0, 61 % 0.69 % for (2,4,6) % of fiber respectively at age 28. Absorption water decrease </p> ... Show More
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Employment of Titanium dioxide thin film on NO2 gas sensing
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Abstract<p>TiO<sub>2</sub> thin films were deposited by Spray Pyrolysis with thickness ((350±25) nm) onto glass substrates at (350°C), and the film was annealed at temperatures (400 and 500)°C. The structural and morphological properties of the thin films (TiO<sub>2</sub>) were investigated by X-ray diffraction, Field emission scanning electron microscopy and atomic force microscope. The gas sensor fabricated by evaporating aluminum electrodes using the annealed TiO<sub>2</sub> thin films as an active material. The sensitivity of the sensors was determined by change the electrical resistance towards NO<sub>2</sub> at different working temperatures (200 </p> ... Show More
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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Influence of Nanofluid Flooding on Oil Displacement in Porous Media
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Hydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO2 NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil

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