Preferred Language
Articles
/
jpgiafs-106
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
...Show More Authors

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- weak financial controls and procedures carried out by the Federal Office of financial supervision as a result of the spatial separation between the point of spending and the beneficiary.

The most significant recommendations:

 1-The need to limit spending on self-financing of the operating and investment budgets institutions.

2- the necessity of activating the role of the Federal Audit Court in regard to cross-check of projects by teams working in different institutions.

 

Crossref
View Publication
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Describing Polymers Synthesized from Reducing Sugars and Ammonia Employing FTIR Spectroscopy
...Show More Authors

          Melanoidins can be diagnosed using the Fourier transform infrared (FTIR) technique. UV/Vis is an effective tool for both qualitative and quantitative analysis of chemical components in melanoidin polymers. The structural and vibrational features of melanoidin synthesized from D-glucose and D-fructose are identical, according to FTIR spectra, with the only difference being the intensity of bands.  Using FTIR spectra, the skeleton of melanoidin is divided into seven major regions. The existence of the C=C, C=N, and C=O groups in all melanoidins formed from fructose and glucose with ammonia is confirmed by the areas ranging from 1600 to 1690 cm-1, and the band is largely evident as a broad shoulder. Both melan

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Dec 13 2023
Journal Name
2023 3rd International Conference On Intelligent Cybernetics Technology & Applications (icicyta)
GPT-4 versus Bard and Bing: LLMs for Fake Image Detection
...Show More Authors

The recent emergence of sophisticated Large Language Models (LLMs) such as GPT-4, Bard, and Bing has revolutionized the domain of scientific inquiry, particularly in the realm of large pre-trained vision-language models. This pivotal transformation is driving new frontiers in various fields, including image processing and digital media verification. In the heart of this evolution, our research focuses on the rapidly growing area of image authenticity verification, a field gaining immense relevance in the digital era. The study is specifically geared towards addressing the emerging challenge of distinguishing between authentic images and deep fakes – a task that has become critically important in a world increasingly reliant on digital med

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Fri Mar 12 2021
Journal Name
Sensors
A Robust Handwritten Numeral Recognition Using Hybrid Orthogonal Polynomials and Moments
...Show More Authors

Numeral recognition is considered an essential preliminary step for optical character recognition, document understanding, and others. Although several handwritten numeral recognition algorithms have been proposed so far, achieving adequate recognition accuracy and execution time remain challenging to date. In particular, recognition accuracy depends on the features extraction mechanism. As such, a fast and robust numeral recognition method is essential, which meets the desired accuracy by extracting the features efficiently while maintaining fast implementation time. Furthermore, to date most of the existing studies are focused on evaluating their methods based on clean environments, thus limiting understanding of their potential a

... Show More
View Publication
Scopus (34)
Crossref (35)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Swarm And Evolutionary Computation
Algorithmic design issues in adaptive differential evolution schemes: Review and taxonomy
...Show More Authors

View Publication
Scopus (200)
Crossref (185)
Scopus Clarivate Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Regression shrinkage and selection variables via an adaptive elastic net model
...Show More Authors
Abstract<p>In this paper, a new method of selection variables is presented to select some essential variables from large datasets. The new model is a modified version of the Elastic Net model. The modified Elastic Net variable selection model has been summarized in an algorithm. It is applied for Leukemia dataset that has 3051 variables (genes) and 72 samples. In reality, working with this kind of dataset is not accessible due to its large size. The modified model is compared to some standard variable selection methods. Perfect classification is achieved by applying the modified Elastic Net model because it has the best performance. All the calculations that have been done for this paper are in </p> ... Show More
View Publication
Scopus (6)
Crossref (5)
Scopus Crossref
Publication Date
Mon Apr 03 2023
Journal Name
Karbala International Journal Of Modern Science
Performance Estimation and System Modeling for Refractive Index Structure Constant Cn2
...Show More Authors

View Publication
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Correlation between Serum and Tissue Markers in Breast Cancer Iraqi Patients
...Show More Authors

Breast cancer is the most prevalent malignancy among women worldwide, in Iraq it ranks the first among the population and the leading cause of cancer related female mortality. This study is designed to investigate the correlations between serum and tissue markers in order to clarify their role in progression or regression breast cancer. Tumor Markers are groups of substances, mainly proteins, produced from cancer cell or from other cells in the body in response to tumor.  The study was carried out from April 2018 to April 2019 with total number of 60 breast cancer women. The blood samples were collected from breast cancer women in postoperative and pretherapeutic who attended teaching oncology hospital of the medical city in Baghdad and

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Fuel
Biodiesel from batch and continuous oleic acid esterification using zeolite catalysts
...Show More Authors

View Publication
Scopus (82)
Crossref (82)
Scopus Clarivate Crossref
Publication Date
Fri Sep 15 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Determine, Predict and Map Soil pH Level by Fiber Optic Sensor
...Show More Authors
Abstract<p>Soil pH is one of the main factors to consider before undertaking any agricultural operation. Methods for measuring soil pH vary, but all traditional methods require time, effort, and expertise. This study aimed to determine, predict, and map the spatial distribution of soil pH based on data taken from 50 sites using the Kriging geostatistical tool in ArcGIS as a first step. In the second step, the Support Vector Machines (SVM) machine learning algorithm was used to predict the soil pH based on the CIE-L*a*b values taken from the optical fiber sensor. The standard deviation of the soil pH values was 0.42, which indicates a more reliable measurement and the data distribution is normal.</p> ... Show More
View Publication
Scopus (12)
Crossref (4)
Scopus Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Saudi Medical Journal
Relationship between human leukocyte antigen DRB1 and psoriasis in Iraqi patients
...Show More Authors

View Publication
Scopus (3)
Crossref (4)
Scopus Clarivate Crossref