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Strengthen the unified accounting system in rental sales Transactions to increase the protection of the real estate trade in installment Proposed framework
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Due to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners,  So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.

So proposes to strengthen the Iraqi unified accounting system by adding the rules of measurement and special accounts that can be applied uniformly in Iraqi companies that working in real estate trade an installments, to makes this system more ability to provide accounting information and protection to the seller, because the accounting system applied in these units does not cover all types of transactions, including the installment sale and leasing of the service units of Iraq's economic transactions.

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Publication Date
Tue Jun 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Improved Certificate-Based Encryption Scheme in the Big Data: Combining AES and (ECDSA – ECDH)
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      Big data usually running in large-scale and centralized key management systems. However, the centralized key management systems are increasing the problems such as single point of failure, exchanging a secret key over insecure channels, third-party query, and key escrow problem. To avoid these problems, we propose an improved certificate-based encryption scheme that ensures data confidentiality by combining symmetric and asymmetric cryptography schemes. The combination can be implemented by using the Advanced Encryption Standard (AES) and Elliptic Curve Diffie-Hellman (ECDH). The proposed scheme is an enhanced version of the Certificate-Based Encryption (CBE) scheme and preserves all its advantages. However

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath: Fatin Kaleel Ismael
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A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Serum Pseudocholinesterase as a Biomarker in the Differentiation between Gastric Cancer and Benign Gastric Diseases
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Background: Worldwide gastric cancer is the fifth most common cancer with poor prognosis. In early stages, it is hard to distinguish gastric cancer from benign gastric diseases, resulting in delayed diagnosis. There is a need to develop a biomarker for differentiating between gastric cancer and benign gastric diseases. Serum cholinesterase is synthesized in liver and released into plasma, and it has an important role in oncogenesis.

Objectives: To determine the correlation between serum cholinesterase activity and gastric cancer, in comparison to benign gastric diseases.

Subjects and Methods: A case control study carried out at Medical City Direct

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Publication Date
Fri Jan 10 2020
Journal Name
Journal Of Legal Sciences
Buying offers and their impact on stock trading in the stock market: A comparative study
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A share purchase offer is a legal process whereby a natural or legal person offers to the shareholders of a particular company the desire to buy the shares they own. Shareholders have the choice between accepting or rejecting the offer within a specified period of time. This purchase is a fixed price that is often higher than the price price; for the purpose of encouraging the shareholders of the target company to sell their shares to the bidder. Although stock purchase offers are one of the methods or methods of corporate control, they differ from other forms of control, such as mergers and purchase of shares from the stock market. The process of stock purchase offers is governed by a set of principles that must be adhered to, Informati

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Publication Date
Fri Dec 20 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The relation between facial prognathism and cervical posture in skeletal class I Iraqi adult sample
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Background: Biologic mechanisms of the form-function interaction are one of important component of orthodontic diagnosis. The purpose of this study is to search for the statistical associations between natural postural and craniofacial morphologic variables of the head. Materials and methods: The sample comprised natural head posture (NHP) cephalograms of 90 subjects, aged 18 to 25 years. Interpretation of the facial structure was made by using both intracranial and the extra-cranial reference lines in AutoCAD computer program. Results The measures of anteroposterior maxillary position, SNA showed a low negative correlations with the anterior cranial base angulation to true vertical (SN.Ver) and with the cranio-cervical position of the head

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Intelligent Systems
Trip generation modeling for a selected sector in Baghdad city using the artificial neural network
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Abstract<p>This study is planned with the aim of constructing models that can be used to forecast trip production in the Al-Karada region in Baghdad city incorporating the socioeconomic features, through the use of various statistical approaches to the modeling of trip generation, such as artificial neural network (ANN) and multiple linear regression (MLR). The research region was split into 11 zones to accomplish the study aim. Forms were issued based on the needed sample size of 1,170. Only 1,050 forms with responses were received, giving a response rate of 89.74% for the research region. The collected data were processed using the ANN technique in MATLAB v20. The same database was utilized to</p> ... Show More
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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Relationship between Body Mass Index and Left Ventricular Structure and Function in Healthy Adults
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Background: There is considerable evidence which associate cardiovascular morbidity and mortality with obesity, however, a direct effect of uncomplicated obesity on cardiac function is not well established.
Objective: To evaluate the relationship between body mass index (BMI) and left ventricular structure and function.
Methods: This cross-sectional study was carried out on (146) apparently healthy adults from both sexes (85 male and 61 female) aged 20-59 years(36.49±9.92 ). Subjects were grouped according to BMI into1.normal weight group included 47 subjects (BMI=18.5-24.9Kg/m2);2. Overweight group included 43 subjects (BMI=25-29.5 Kg/m2) and 3. obese group included (56) subjects(BMI≥30). Echo

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Publication Date
Sat May 15 2004
Journal Name
Journal Of Biotechnology Research Center
The Morphological and Histopathological Liver Abnormalities Caused by Carbamazepine-Induced Injury in Female Albino Mice
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Background: The adverse effects of drugs can damage various organs, especially the liver, leading to a hepatic injury known as hepatotoxicity. Drug-induced liver injury (DILI) is challenging nowadays because of the large number of different drugs used, one of the offending medications that cause DILI is carbamazepine (CBZ), since the liver has an array of functions including detoxification, it will deal with several damages caused by exposure to the drugs. Objective: investigate the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment on morphological and histopathological levels. Materials and Methods: 20mg/kg/day of CBZ was administered orally for (14) days to (10) female mice, another (10) mice were taking t

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Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Comparing the Design Alternatives Using Building Information Model (BIM) and Constructability in Iraqi Construction Projects
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The Iraqi construction industry suffers from many issues that lead to many design errors, clashes, delays and cost overruns. Therefore, applying constructability will prevent these issues from happening, as it has proven its positive effect in different projects around the world. The goal of this paper is to use building information modelling (BIM) to assess the constructability, provide the opportunities for the project stakeholders to choose the best constructable design alternative and find the affection of applying constructability on project cost. The practical side of this research consists of two parts: in the first part, 37 factors are collected from the literature review as factors that effect on constructability. After tha

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Radioactive contamination in Iraq and its impact on birth defects for the period (2004-2013)
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In the present time, radioactive contamination is considered one of the most dangerous types of environmental pollution. It usually takes place because of a leakage of radioactive materials to one of the environment natural components, such as, water, air, and soil. Iraq is considered one of the most contaminated environments in the world; this is closely associated with the wars Iraq had suffered from; especially, in 1991 and 2003. Considering the importance of the radioactive contamination and its different health impacts on the population, the current paper is interested in studying this type of environmental contamination and its impact on the birth defects depending on the data available in the annual reports issued by the Iraqi min

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