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Artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain/University of Applied Sciences as a model
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The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world in the ICT development index and the fourth globally, and the research recommends Presenting a proposed strategy for artificial intelligence that includes achieving the goals of Bahrain’s Vision 2030. The research also recommends the creation of the Ministry of Artificial Intelligence, the formation of the State’s Artificial Intelligence Council, the establishment of a working group with CEOs for innovation in government agencies, and the formulation of strategic plans for artificial intelligence at the level of sectors and ministries. Finally, the research recommends the development of master's and phd graduate programs in artificial intelligence.

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Asking for permission and its legal ruling
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Praise be to God, Lord of the Worlds, and the best blessings and peace be upon our master Muhammad and all his family and companions, and those who follow them with goodness until the Day of Judgment. . And after:

God created man in the best manner, and subjugated the universe to him and favored him over the rest of creation when he gave him a mind to contemplate and know how to distinguish between the harmful and the beneficial, the bad and the good, in order to exploit him in achieving the meaning of worship, because it is the highest goal of his creation. God Almighty said (And I did not create the jinn and mankind. Except that they worship them.” [Al-Dhariyat: 56]

If knowing what is harmful from what is beneficial a

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Transform Fundamental Properties and Its Applications
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        In this paper, new transform with fundamental properties are presented. The new transform has many interesting properties and applications which make it rival to other transforms.

Furthermore, we generalize all existing differentiation, integration, and convolution theorems in the existing literature. New results and new shifting theorems are introduced. Finally, comprehensive list of this transforms of functions will be providing.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Molecular Typing of Two Suspected Cutaneous Leishmaniasis Isolates in Baghdad
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Leishmaniasis is a group of parasitic diseases caused by Leishmania spp., an endemic infectious agent in developing countries, including Iraq. Diagnosis of cutaneous lesion by stained smears, serology or histopathology are inaccurate and unable to detect the species of Leishmania. Here, two molecular typing methods were examined to identify the promastigotes of suspected cutaneous leishmaniasis samples, on a species level. The first was species-specific B6-PCR and the second was ITS1-PCR followed by restriction fragment length polymorphism (RFLP) using restriction enzyme HaeIII. DNA was extracted from in vitro promastigote culture followed by amplification of kDNA by B6 or amplification and digestion of LITSR/L

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Publication Date
Wed Oct 31 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Molecular detection of MSRA Erythromycin-Resistant gene in Staphylococcus spp
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 Background: The resistance to antimicrobial factors is an increasingly global problem worldwide, especially among nosocomial bacteria. Staphylococci have become one of the common causes of nosocomialinfections. Multi drug-resistant staphylococci pose a growing problem for human health.
ObjectiveThis study was carried out to evaluate the association between the antibiotic susceptibility patterns and the msrA Erythromycin-Resistant gene in staphylococci isolates obtained from various clinical samples of patients.
Methods: A total of 25 staphylococci clinical isolates were collected from the central Health Lab. DNA from each sample was extracted and The gene implicated in resistance to erythromycin (msrA) was amplified using PCR

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
New sizes of complete (k, 4)-arcs in PG(2,17)
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              In this paper, the packing problem for complete (  4)-arcs in  is partially solved. The minimum and the maximum sizes of complete (  4)-arcs in  are obtained. The idea that has been used to do this classification is based on using the algorithm introduced in Section 3 in this paper. Also, this paper establishes the connection between the projective geometry in terms of a complete ( , 4)-arc in  and the algebraic characteristics of a plane quartic curve over the field  represented by the number of its rational points and inflexion points. In addition, some sizes of complete (  6)-arcs in the projective plane of order thirteen are established, namely for  = 53, 54, 55, 56.

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Publication Date
Sat Dec 24 2022
Journal Name
Journal Of Legal Sciences
Judicial Decisions in Federal Decree-Law No. 15 of 2021
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Judges perform many acts in the exercise of their function and issue many judicial rulings, judicial decisions, in addition to judicial orders; Accordingly, judicial decisions differ from judicial decisions, and both differ from judicial orders. Although judicial rulings and judicial orders are clear and their nature can be accurately identified, defining judicial decisions, especially those added by the legislator in the UAE under Federal Decree Law No. 15 of 2021, is not that easy. In the aforementioned decree-law, the Emirati legislator added the word (Decision) with each word (Ruling) in most of the legal texts subject to amendment under this decree.

Judicial decisions issued by judges during the exercise of their functions a

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation and Characterization of Y2O3, Sio2 Doped By Eu2O3 as Luminescent Ink
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   This article includes the preparation of luminescence materials from rare earth (Eu ) ion doping Yttrium Oxide (Y2O3) 70% and SiO2 25% and study the characteristics of phosphors for ultraviolet to visible conversion. The phosphor materials have been synthesized by two steps: Preparing the powder by solid state method using Y2O3, SiO2 and Eu2O3 with doping materials concentration (70%, 25% and 5%) respectively and different calcination temperature (1000, 1200 and 1400 oC).

   The second step is to prepare the colloid solution by dispersing the produced powder in a polyvinyl alcohol solution (4%) .

Powde

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Evaluation of Some Meldrum's Acid Derivatives as Lubricant Additives
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Aminomethylene Meldrum’s acid derivatives were synthesized by a three-component, one-pot reaction of Meldrum's acid with triethyl orthoformate and different aromatic amines. The prepared compounds were characterized using Fourier transform infrared (FT-IR), nuclear magnetic resonance (1H NMR and 13C NMR) and evaluated as anti-corrosion and anti-rust additives by blending with base lubricating oil, according to the American Society of Testing and Materials (ASTM-D130 and ASTM-D665). The blends of the synthesized compounds with the base lubricating oil showed better anti-rust and anti-corrosion effects than the base oil Blank).

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Characterization of Piroxicam as Self-Nano Emulsifying Drug Delivery System
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Piroxicam (PIR) is a nonsteroidal anti-inflammatory drug of oxicam category, used in gout, arthritis, as well as other inflammatory conditions (topically and orally). PIR is practically insoluble in water, therefore the aim is prepare and evaluate piroxicam as liquid self-nanoemulsifying drug delivery system to enhance its dispersibility and stability. The Dispersibilty and Stability study have been conducted in Oil, Surfactant and Co-surfactant for choosing the best materials to dissolve piroxicam. The pseudo ternary phase diagrams have been set at 1:1, 2:1, 3:1 as well as 4:1 ratio of surfactants and co-surfactants, also there are 4 formulations were prepared by using various concentrations of transcutol HP, cremophore EL and triacetin

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Preparation and characterization of mixed SnO2:CdO thin films as gas sensor
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In this study, tin oxide (SnO2) and mixed with cadmium oxide (CdO) with concentration ratio of (5, 10, 15, 20)% films were deposited by spray pyrolysis technique onto glass substrates at 300ºC temperature. The structure of the SnO2:CdO mixed films have polycrystalline structure with (110) and (101) preferential orientations. Atomic force microscopy (AFM) show the films are displayed granular structure. It was found that the grain size increases with increasing of mixed concentration ratio. The transmittance in visible and NIR region was estimated for SnO2:CdO mixed films. Direct optical band gap was estimated for SnO2 and SnO2 mixed CdO and show a decrease in the energy gap with increasing mixing ratio. From Hall measurement, it was fou

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