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information and communication technologies and their impact on changed the financial reporting system In a Sample in Iraqi banks
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paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.                              

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Fabrication of Electrospun Nanofibers Membrane for Emulsified Oil Removal from Oily Wastewater
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The electrospun nanofibers membranes have gained considerable interest in water filtration applications. In this work, the fabrication and characterization of the electrospun polyacrylonitrile-based nonwoven nanofibers membrane are reported. Then, the membrane's performance and antifouling properties were evaluated in removing emulsified oil using a cross flow filtration system. The membranes were fabricated with different polyacrylonitrile (PAN) concentrations (8, 11, and 14 wt. %) in N, N-Dimethylformamide (DMF) solvent resulted in various average fiber sizes, porosity, contact angle, permeability, oil rejection, and antifouling properties. Analyses of surface morphology of the fabricated membranes before and after oil removal revealed

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Some Game via Ἷ-Semi-g-Separation Axioms
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The research demonstrates new species of the games by applying separation axioms via  sets, where the relationships between the various species that were specified and the strategy of winning and losing to any one of the players, and their relationship with the concepts of separation axioms via  sets have been studied.

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
Simulations of Four Types of Optical Aberrations using Zernik Polynomials
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In this paper, a computer simulation is implemented to generate of an optical aberration by means of Zernike polynomials. Defocus, astigmatism, coma, and spherical Zernike aberrations were simulated in a subroutine using MATLAB function and applied as a phase error in the aperture function of an imaging system. The studying demonstrated that the Point Spread Function (PSF) and Modulation Transfer Function (MTF) have been affected by these optical aberrations. Areas under MTF for different radii of the aperture of imaging system have been computed to assess the quality and efficiency of optical imaging systems. Phase conjugation of these types aberration has been utilized in order to correct a distorted wavefront. The results showed that

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Dielectric Study of PVC-LiF Composites Films
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PVC-LiF composites films with different lithium fluoride (LiF) concentrations (0, 30, 50, and 70 weight %) were prepared by using the casting method. This research deals with the investigation of dielectric properties for PVC-LiF composite films as a function of frequency and temperature in the ranges of 100 to 107 Hz and 293 - 370 K, respectively. The A.C activation energy values estimated from Arrhenius equation were 0.03820, 0.3174, 0.2009, and 0.1845 eV for the different PVC-LiF films with different LiF concentrations, respectively.  It was found that the activation energy decreases by increasing LiF concentration and frequency. The exponent (s) showed a progressive increase with LiF for PVC-LiF films, while it showed

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Potentiality Analysis of Physical Development of International Airports Surrounding Zones
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The areas surrounding Iraqi international airports generally suffer from a lack of interest in their planning in a manner compatible with the airport with the absence of integrated planning between the airport and the city. From here, the search problem appears. It is represented by a lack of interest in the integration of urban planning and airport planning and the lack of a clear policy to deal with the areas surrounding international airports. A desire to achieve the research aims to introduce compatible uses in the vicinity of airports and review the planning and global directions for dealing with the areas surrounding the airports within urban areas. In contrast, the second aspect of the research aims to assess the

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Gas sensitivity properties of TiO2/Ag nanocomposite films prepared by pulse laser deposition
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In this study, a double frequency Q-switching Nd:YAG laser beam (1064 nm and λ= 532 nm, repetition rate 6 Hz and the pulse duration 10ns) have been used, to deposit TiO2 pure and nanocomposites thin films with noble metal (Ag) at various concentration ratios of (0, 10, 20, 30, 40 and 50 wt.%) on glass and p-Si wafer (111) substrates using Pulse Laser Deposition (PLD) technique. Many growth parameters have been considered to specify the optimum condition, namely substrate temperature (300˚C), oxygen pressure (2.8×10-4 mbar), laser energy (700) mJ and the number of laser shots was 400 pulses with thickness of about 170 nm. The surface morphology of the thin films has been studied by using atomic force microscopes (AFM). The Root Mean Sq

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Detection of Extraintestinal Pathogenic Escherichia coli among Normal Stool Flora of Young, Healthy, Unmarried Males & Females as Predisposing Factor to Extraintestinal Infections:A Comparison Study
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In this study we surveyed the dominant normal stool flora of randomly selected healthy, young (18-23 years old), unmarried (doctrinal) Iraqi college students (males and females) for the carriage of extraintestinal pathogenic E. coli (ExPEC). ExPEC virulence was detected phenotypically by mannose resistant hemagglutination of human red blood cells (MRHA) and mannose sensitive (MS) agglutination of Bakers' yeast (Saccharomyces cerevisceae). From 88 college students, 264 E. coli isolates were obtained (3 isolates per person): 123 from 41 females and 141 from 47 males. Of these isolates, 56% (149/264) caused MS agglutination of yeast cells and 4.16% (11/264) showed MRHA. Eighty two percent (9/11) of the isolates with MRHA also caused MS agglu

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Java Applet Technology for Design Interference Optical Coating
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Java is a high-level , third generation programming language were introduced Javaoptics Open Source Physics (OSP) as a new simulation for design one of the most important interference optical coating called antireflection coating. It is recent developments in deign thin-film coatings. (OSP) shows multiple beam interferences from a parallel dielectric thin film and the evolution of reflection factors. It is simple to use and efficiently also can serve educational purposes. The obtained results have been compared with needle method

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Publication Date
Thu Jun 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying Hueckel Edge Detector Using Binary Step Edge Image
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Hueckel edge detector study using binary step edge image is presented. The standard algorithm that Hueckel presented, in his paper without any alteration is adopted. This paper studies a fully analysis for the algorithm efficiency, time consuming and the expected results with slide window size and edge direction. An analysis for its behavior with the changing of the slide window size (disk size) is presented. The best result is acquired when the window size equals to four pixel.  

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Auto Colorization of Gray-Scale Image Using YCbCr Color Space
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The process of converting gray images or videos to color ones by adding colors to them and transforming them from one-dimension to three-dimension is called colorization. This process is often used to make the image appear more visually appealing. The main problem with the colorization process is the lack of knowledge of the true colors of the objects in the picture when it is captured. For that, there is no a unique solution. In the current work, the colorization of gray images is proposed based on the utilization of the YCbCr color space. Reference image (color image) is selected for transferring the color to a gray image. Both color and gray images are transferred to YCbCr color space. Then, the Y value of the gray image is combined w

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