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Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

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Publication Date
Sun Sep 03 2023
Journal Name
Iraqi Journal Of Computers, Communications, Control & Systems Engineering (ijccce)
Efficient Iris Image Recognition System Based on Machine Learning Approach
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HM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series
Modified PRESENT Encryption algorithm based on new 5D Chaotic system
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Cryptography is a major concern in communication systems. IoE technology is a new trend of smart systems based on various constrained devices. Lightweight cryptographic algorithms are mainly solved the most security concern of constrained devices and IoE systems. On the other hand, most lightweight algorithms are suffering from the trade-off between complexity and performance. Moreover, the strength of the cryptosystems, including the speed of the algorithm and the complexity of the system against the cryptanalysis. A chaotic system is based on nonlinear dynamic equations that are sensitive to initial conditions and produce high randomness which is a good choice for cryptosystems. In this work, we proposed a new five-dimensional of a chaoti

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Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Remote Patient Healthcare surveillance system based real-time vital signs
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Today many people suffering from health problems like dysfunction in lungs and cardiac. These problems often require surveillance and follow up to save a patient's health, besides control diseases before progression. For that, this work has been proposed to design and developed a remote patient surveillance system, which deals with 4 medical signs (temperature, SPO2, heart rate, and Electrocardiogram ECG. An adaptive filter has been used to remove any noise from the signal, also, a simple and fast search algorithm has been designed to find the features of  ECG signal such as Q,R,S, and T waves.  The system performs analysis for medical signs that are used to detected abnormal values. Besides, it sends data to the Base-Stati

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Publication Date
Tue Oct 01 2019
Journal Name
2019 Ieee 9th International Conference On System Engineering And Technology (icset)
A Digital Signature System Based on Real Time Face Recognition
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This study proposed a biometric-based digital signature scheme proposed for facial recognition. The scheme is designed and built to verify the person’s identity during a registration process and retrieve their public and private keys stored in the database. The RSA algorithm has been used as asymmetric encryption method to encrypt hashes generated for digital documents. It uses the hash function (SHA-256) to generate digital signatures. In this study, local binary patterns histograms (LBPH) were used for facial recognition. The facial recognition method was evaluated on ORL faces retrieved from the database of Cambridge University. From the analysis, the LBPH algorithm achieved 97.5% accuracy; the real-time testing was done on thirty subj

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Theoretical And Applied Information Technology
Matching Algorithms for Intrusion Detection System based on DNA Encoding
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Pattern matching algorithms are usually used as detecting process in intrusion detection system. The efficiency of these algorithms is affected by the performance of the intrusion detection system which reflects the requirement of a new investigation in this field. Four matching algorithms and a combined of two algorithms, for intrusion detection system based on new DNA encoding, are applied for evaluation of their achievements. These algorithms are Brute-force algorithm, Boyer-Moore algorithm, Horspool algorithm, Knuth-Morris-Pratt algorithm, and the combined of Boyer-Moore algorithm and Knuth–Morris– Pratt algorithm. The performance of the proposed approach is calculated based on the executed time, where these algorithms are applied o

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Publication Date
Tue Jan 17 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Private Backend Server Software-Based Telehealthcare Tracking and Monitoring System
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In these recent years, the world has witnessed a kind of social exclusion and the inability to communicate directly due to the Corona Virus Covid 19 (COVID-19) pandemic, and the consequent difficulty of communicating with patients with hospitals led to the need to use modern technology to solve and facilitate the problem of people communicating with each other. healthcare has made many remarkable developments through the Internet of things (IOT) and cloud computing to monitor real-time patients' data, which has enabled many patients' lives to be saved. this paper presents the design and implementation of a Private Backend Server Software based on an IoT health monitoring system concerned emergency medical services utilizing biosenso

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Integrated in the industrial design system: نوال محسن علي، مصطفى محمد بركات
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Although the majority of trends confirm the design aspects of the performance, functional and aesthetic design of the product. However, the attention was more focused on the nature of the plastic for those results, it is through the appearance of formal and guaranteed career such as designing Achieved adopt us the extent of the impact Relations Association between the elements and principles of design to achieve complementarity in the completed design of aesthetic and functional significance expressive and symbolic and in doing so has introduced a lot of new concepts for the arrangement and organization, coordination and functional classification of the unfinished design gave way to show diversity trends in the design of industrial produ

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Modified Mathematical Model of Tumor Treatment by Radiotherapy
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In this research, a mathematical model of tumor treatment by radiotherapy is studied and a new modification for the model is proposed as well as introducing the check for the suggested modification. Also the stability of the modified model is analyzed in the last section.

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Influence of the Different Carbon and Nitrogen Sources on the Production of Biodiesel by Oleaginous Fungi Aspergillus terreus, Aspergillus fumigatus
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In the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources.  Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and  peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during  two weeks  incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L  and  lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
External Auditor of responsibility for financial failure And the discontinuity of Company
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Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

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