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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
Wed Feb 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering
Classification of COVID-19 from CT chest images using Convolutional Wavelet Neural Network
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<p>Analyzing X-rays and computed tomography-scan (CT scan) images using a convolutional neural network (CNN) method is a very interesting subject, especially after coronavirus disease 2019 (COVID-19) pandemic. In this paper, a study is made on 423 patients’ CT scan images from Al-Kadhimiya (Madenat Al Emammain Al Kadhmain) hospital in Baghdad, Iraq, to diagnose if they have COVID or not using CNN. The total data being tested has 15000 CT-scan images chosen in a specific way to give a correct diagnosis. The activation function used in this research is the wavelet function, which differs from CNN activation functions. The convolutional wavelet neural network (CWNN) model proposed in this paper is compared with regular convol

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Attention-Deficit Hyperactivity Disorder Prediction by Artificial Intelligence Techniques
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Attention-Deficit Hyperactivity Disorder (ADHD), a neurodevelopmental disorder affecting millions of people globally, is defined by symptoms of hyperactivity, impulsivity, and inattention that can significantly affect an individual's daily life. The diagnostic process for ADHD is complex, requiring a combination of clinical assessments and subjective evaluations. However, recent advances in artificial intelligence (AI) techniques have shown promise in predicting ADHD and providing an early diagnosis. In this study, we will explore the application of two AI techniques, K-Nearest Neighbors (KNN) and Adaptive Boosting (AdaBoost), in predicting ADHD using the Python programming language. The classification accuracies obtained w

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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
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Data Mining Methods for Extracting Rumors Using Social Analysis Tools
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       Rumors are typically described as remarks whose true value is unknown. A rumor on social media has the potential to spread erroneous information to a large group of individuals. Those false facts will influence decision-making in a variety of societies. In online social media, where enormous amounts of information are simply distributed over a large network of sources with unverified authority, detecting rumors is critical. This research proposes that rumor detection be done using Natural Language Processing (NLP) tools as well as six distinct Machine Learning (ML) methods (Nave Bayes (NB), random forest (RF), K-nearest neighbor (KNN), Logistic Regression (LR), Stochastic Gradient Descent (SGD) and Decision Tree (

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
MR Brain Image Segmentation Using Spatial Fuzzy C- Means Clustering Algorithm
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conventional FCM algorithm does not fully utilize the spatial information in the image. In this research, we use a FCM algorithm that incorporates spatial information into the membership function for clustering. The spatial function is the summation of the membership functions in the neighborhood of each pixel under consideration. The advantages of the method are that it is less
sensitive to noise than other techniques, and it yields regions more homogeneous than those of other methods. This technique is a powerful method for noisy image segmentation. 

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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Applying Similarity Measures to Improve Query Expansion
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The huge evolving in the information technologies, especially in the few last decades, has produced an increase in the volume of data on the World Wide Web, which is still growing significantly. Retrieving the relevant information on the Internet or any data source with a query created by a few words has become a big challenge. To override this, query expansion (QE) has an important function in improving the information retrieval (IR), where the original query of user is recreated to a new query by appending new related terms with the same importance. One of the problems of query expansion is the choosing of suitable terms. This problem leads to another challenge of how to retrieve the important documents with high precision, high recall

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Dielectric Breakdown Properties of He-H2 Mixtures for High Temperature Superconducting Power Devices
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     In this study, the electron energy distribution function (EEDF), the electron swarm parameters , the effective ionization coefficients, and the critical field strength (dielectric strength) in binary He-H2 gas mixture which is used as cryogenic for high-temperature superconducting power applications,  are evaluated using two-term solution  of the Boltzmann equation over the range of E/N ( the electric field to gas density) from 1 to 100 Td ( 1 Td=10-17 Vcm2) at temperature 77 K and pressure 2MPa, taking into account elastic ( momentum transfer) and inelastic cross-sections. Using the electron energy distribution function (EEDF) electron swarm parameters (electron drift velocity, mean electron e

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Computational And Theoretical Nanoscience
Controlling of Robot Hand by Using Microcontroller with Visual Basic
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The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Buckling Analysis of Laminated Composite Plate with Different Boundary Conditions using modified Fourier series
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Buckling analysis of a laminated composite thin plate with different boundary conditions subjected to in-plane uniform load are studied depending on classical laminated plate theory; analytically using (Rayleigh-Ritz method). Equation of motion of the plates was derived using the principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. The eigenvalue problem generated by using Ritz method, the set of linear algebraic equations can be solved using MATLAB for symmetric and anti-symmetric, cross and angle-ply laminated plate considering some design parameters such as aspect ratios, number of layers, lamination type and orthotropic ratio. The results obtained g

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Performance Improvement for Wireless Sensor Networks
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In this paper, we prove that our proposed localization algorithm named Improved
Accuracy Distribution localization for wireless sensor networks (IADLoc) [1] is the
best when it is compared with the other localization algorithms by introducing many
cases of studies. The IADLoc is used to minimize the error rate of localization
without any additional cost and minimum energy consumption and also
decentralized implementation. The IADLoc is a range free and also range based
localization algorithm that uses both type of antenna (directional and omnidirectional)
it allows sensors to determine their location based on the region of
intersection (ROI) when the beacon nodes send the information to the sink node and
the la

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