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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
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation of Polyester/ Micro Eggshell Fillers Composite as Natural Surface Coating
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    To fabricate an inexpensive surface coating with excellent mechanical properties with good water resistance and thermal diffusion, white eggshell fibers with particle size (~1micrometer) has been added by different weight percentages (1,2,3,4,5,6,7 and 8 %) to Unsaturated Polyester.

The weight ratio (4%) of eggshell powder is a good ratio to be added to polyester to improve its mechanical properties, such as hardness, impact strength, and wear resistance. The hardness was improved by (3.75%); impact strength has the same value as polyester, flexural strength by (8.43%) and high improvement in wear resistance (74.4%), as well as to get further improvements in mechanical properties of polyester, the eggshell powder was added

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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Seismic Response of Nonseismically Designed Reinforced Concrete Low Rise Buildings
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In this paper, the time-history responses of a square plan two-story reinforced concrete prototype building, considering the elastic and inelastic behavior of the materials, were studied numerically. ABAQUS software was used in three-dimensional (3D) nonlinear dynamic analysis to predict the inelastic response of the buildings. Concrete Damage Plasticity Model (CDPM) has been used to model the inelastic behavior of the reinforced concrete building under seismic excitation. The input data included geometric information, material properties, and the ground motion. The building structure was designed only for gravity load according to ACI 318 with

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Publication Date
Tue Jun 01 2021
Journal Name
Periodicals Of Engineering And Natural Sciences
Steganography using dual tree complex wavelet transform with LSB indicator technique
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Image steganography is undoubtedly significant in the field of secure multimedia communication. The undetectability and high payload capacity are two of the important characteristics of any form of steganography. In this paper, the level of image security is improved by combining the steganography and cryptography techniques in order to produce the secured image. The proposed method depends on using LSBs as an indicator for hiding encrypted bits in dual tree complex wavelet coefficient DT-CWT. The cover image is divided into non overlapping blocks of size (3*3). After that, a Key is produced by extracting the center pixel (pc) from each block to encrypt each character in the secret text. The cover image is converted using DT-CWT, then the p

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Optical Properties of Manufactured Mirrors Using DC Plasma Magnetron Sputtering Technique
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    This paper defines a method for sputtering high strength, extremely conductive silver mirrors on glass substrates at temperatures ranging from 20o to 22o C. The silver coated layer thicknesses in this work ranges from 7.5 to 16.1 nm using sputtering time from 10 to 30 min at power 25 W, 13.7 to 29.2 nm for time 10 to 30 min at 50 W, 15.7 to 26.4 nm for time 10 to 30 min at 75 W and 13.8 to 31.1 nm for time 10 to 30 min at 100 W. The optimum values of pressure and electrode gape for plasma sputtering system are 0.1 mbar and 5 cm respectively. The effect of DC sputtering power, sputtering duration or (sputtering time), and thickness on optical properties was investigated using an ultraviolet-visible spectrophot

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
An Investigation into Heat Transfer Enhancement by Using Oscillating Fins
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The present work describes numerical and experimental investigation of the heat transfer characteristics in a plate-fin, having built-in piezoelectric actuator mounted on the base plate (substrate). The geometrical configuration considered in the present work is representative of a single element of the plate-fin and triple fins. Air is taken as the working fluid. A performance data for a single rectangular fin and triple fins are provided for different frequency levels (5, 30 and
50HZ) , different input power (5,10,20,30,40 and 50W) and different inlet velocity (0.5, 1, 2, 3, 4, 5 and 6m/s) for the single rectangular fin and triple fins with and without oscillation. The investigation was also performed with different geometrical fin

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Dynamic Channel Assignment Using Neural Networks
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This paper presents a proposed neural network algorithm to solve the shortest path problem (SPP) for communication routing. The solution extends the traditional recurrent Hopfield architecture introducing the optimal routing for any request by choosing single and multi link path node-to-node traffic to minimize the loss. This suggested neural network algorithm implemented by using 20-nodes network example. The result shows that a clear convergence can be achieved by 95% valid convergence (about 361 optimal routes from 380-pairs). Additionally computation performance is also mentioned at the expense of slightly worse results.

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Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Static Analysis of Laminated Composite Plate using New Higher Order Shear Deformation Plate Theory
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 In the present work a theoretical analysis depending on the new higher order . element in shear deformation theory for simply supported cross-ply laminated plate is developed. The new displacement field of the middle surface expanded as a combination of exponential and trigonometric function of thickness coordinate with the transverse displacement taken to be constant through the thickness. The governing equations are derived using Hamilton’s principle and solved using Navier solution method to obtain the deflection and stresses under uniform sinusoidal load. The effect of many design parameters such as number of laminates, aspect ratio and thickness ratio on static behavior of the laminated composite plate has been studied. The

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
S-Coprime Submodules
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  In this paper, we introduce and study the concept of S-coprime submodules, where a proper submodule N of an R-module M is called S-coprime submodule if M N is S-coprime Rmodule. Many properties about this concept are investigated.

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Publication Date
Mon Dec 10 2018
Journal Name
Aro-the Scientific Journal Of Koya University
Membrane Computing for Real Medical Image Segmentation
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In this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Printmaking Techniques to Enable People with Visual Impairment to Taste Print Artworks
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The study aims to integrate the visually impaired people into the art connoisseur community through producing special print artworks to enable the visually impaired people to use their other senses to feel artworks by using artistic printing techniques through adding some prominent materials to the printing colors or making an impact that visually impaired people can perceive using their other senses. This study also aims to set up art exhibitions that display tangible works that can enable visually impaired people to feel artwork and understand its elements to enable them to feel it through other senses.
The study follows the experimental method, through using artistic printing techniques, which allow printing with prominent textur

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