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Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
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natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a number of issues that we believe need to be discussed and to propose appropriate mechanisms to address them. The importance of research is needed for decision-makers at all levels to a high-quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and the presence of a number of accounting topics actors and absent from the local accounting procedures and requires the review and update accounting treatments approved by the Board of Supreme Audit to respond to the needs of decision makers first and to blend in with a private international requirements. This research depended on main hypothesis which refers to:(that building a system of accounting information in light of disasters responds to the need of the decision-maker requires renovation local accounting procedures in order to be more effective in the light of international applications .

The research has reached a number of conclusions including integrated accounting system is short of meeting the international financial reporting requirements as a result of not admitting much of the accounting procedures when disasters occur distorts the financial statements as they relate to the value of the losses incurred from the impact of disasters.                                              

The researcher found a set of recommendations including , The need to adapt international accounting procedures in light of disasters and wars in the local environment through the introduction of new items in the consolidated accounting manual, which applies in the Iraqi companies with customizable directory number and restrictions and to explain the item and the international standard which is based on the newly created item.

 

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Análisis de la traducción del relativo “QUE” en “la Barraca” al árabe
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The field of translation studies is full of different types of social, economic, political, and literary translations as well as other types related to the life of the human being which are several, but the translation of the grammatical aspects is considered one of the important tasks that both of the translator and interpreter have to take in consideration, so as to get an translation so perfect and so correct as much as possible. One of the grammatical aspects that we have to know how to be translated correctly is the relative pronouns. And it’s about the relative pronouns translation from Spanish to Arabic turns my research work.

      In this research, I will consider how to be translated the relat

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(تحليل القابليات الذاتية في القطاع الصناعي لتحقيق التنمية الإقليمية (مدخل تخطيطي استراتيجي
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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
أثر أستعمال الأسئلة التحضيرية في أكتساب طالبات الصف الرابع العام للمفاهيم التاريخية
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        يمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة  الأنسانية  والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .

         لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Tribological Characteristics Evaluation of Mustard Oil Blends
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A progressive increase in the desire for environmentally friendly lubricants by users and strict government regulations for the use of these lubricants has provided an opportunity to use plant oils as biodegradable lubricants, therefore vegetable oils have been investigated to replace oil lubricants because of their maintaining the conditions of nature (environment) properties. In this paper, the influences of the blending ratio of mustard seeds oil with commercial mineral oil (SAE40) on the tribological characteristics were investigated and compared with mineral oil using the four-ball tribotester. Mustard seeds oil was blended with mineral oil at a volumetric ratio ranging from 22.5 to 90%. All experimental works were

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Network Traffic Prediction Based on Boosting Learning
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Classification of network traffic is an important topic for network management, traffic routing, safe traffic discrimination, and better service delivery. Traffic examination is the entire process of examining traffic data, from intercepting traffic data to discovering patterns, relationships, misconfigurations, and anomalies in a network. Between them, traffic classification is a sub-domain of this field, the purpose of which is to classify network traffic into predefined classes such as usual or abnormal traffic and application type. Most Internet applications encrypt data during traffic, and classifying encrypted data during traffic is not possible with traditional methods. Statistical and intelligence methods can find and model traff

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Effective Digital Image Colors Reduction/Quantization Method
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In the current research work, a method to reduce the color levels of the pixels within digital images was proposed. The recent strategy was based on self organization map neural network method (SOM). The efficiency of recent method was compared with the well known logarithmic methods like Floyd-Steinberg (Halftone) dithering and Octtrees (Quadtrees) methods. Experimental results have shown that by adjusting the sampling factor can produce higher-quality images with no much longer run times, or some better quality with shorter running times than existing methods. This observation refutes the repeated neural networks is necessarily slow but have best results. The generated quantization map can be exploited for color image compression, clas

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Text Classification Based on Weighted Extreme Learning Machine
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The huge amount of documents in the internet led to the rapid need of text classification (TC). TC is used to organize these text documents. In this research paper, a new model is based on Extreme Machine learning (EML) is used. The proposed model consists of many phases including: preprocessing, feature extraction, Multiple Linear Regression (MLR) and ELM. The basic idea of the proposed model is built upon the calculation of feature weights by using MLR. These feature weights with the extracted features introduced as an input to the ELM that produced weighted Extreme Learning Machine (WELM). The results showed   a great competence of the proposed WELM compared to the ELM. 

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Odontogenic Keratocyst
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Purpose: to review in detail various aspects of odontogenic keratocyst, emphasizing recent nomenclature, clinical, histopathological, recurrence, and management of odontogenic keratocyst.

Methods: To achieve the objective of this review, a manual search was done in hard copy books of oral and maxillofacial pathology, and an electronic search was done in the google website, oral and maxillofacial pathology E-books, virtual database sites, such as PubMed, Research Gate, Academia, and Google scholar using the descriptors: odontogenic cyst, kerato odontogenic tumor, odontogenic keratocyst, and jaws cystic lesion. The eligibility criteria for selecting articles were: to be in the English language, stu

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Gait Recognition Based on Deep Learning
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      In current generation of technology, a robust security system is required based on biometric trait such as human gait, which is a smooth biometric feature to understand humans via their taking walks pattern. In this paper, a person is recognized based on his gait's style that is captured from a video motion previously recorded with a digital camera. The video package is handled via more than one phase after splitting it into a successive image (called frames), which are passes through a preprocessing step earlier than classification procedure operation. The pre-processing steps encompass converting each image into a gray image, cast off all undesirable components and ridding it from noise, discover differen

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Oil spill classification based on satellite image using deep learning techniques
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 An oil spill is a leakage of pipelines, vessels, oil rigs, or tankers that leads to the release of petroleum products into the marine environment or on land that happened naturally or due to human action, which resulted in severe damages and financial loss. Satellite imagery is one of the powerful tools currently utilized for capturing and getting vital information from the Earth's surface. But the complexity and the vast amount of data make it challenging and time-consuming for humans to process. However, with the advancement of deep learning techniques, the processes are now computerized for finding vital information using real-time satellite images. This paper applied three deep-learning algorithms for satellite image classification

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