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The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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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.

 

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Fusion Power Density and Radiation Losses Characteristics for Tritium Fusion Reactions
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A new data for Fusion power density has been obtained for T-3He and T-T fusion reactions, power density is a substantial term in the researches related to the fusion energy generation and ignition calculations of magnetic confined systems. In the current work, thermal nuclear reactivities, power densities of a fusion reactors and the ignition condition inquiry are achieved by using a new and accurate formula of cross section, the maximum values of fusion power density for T-3He and TT reaction are 1.1×107 W/m3 at T=700 KeV and 4.7×106 W/m3 at T=500 KeV respectively, While Zeff suggested to be 1.44 for the two reactions. Bremsstrahlung radiation has also been determined to reaching self- sustaining reactors, Bremsstrahlung values are 4.5×

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Publication Date
Fri Sep 16 2022
Journal Name
Sustainability
Intellectual Capital History and Trends: A Bibliometric Analysis Using Scopus Database
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This article aims to provide a bibliometric analysis of intellectual capital research published in the Scopus database from 1956 to 2020 to trace the development of scientific activities that can pave the way for future studies by shedding light on the gaps in the field. The analysis focuses on 638 intellectual capital-related papers published in the Scopus database over 60 years, drawing upon a bibliometric analysis using VOSviewer. This paper highlights the mainstream of the current research in the intellectual capital field, based on the Scopus database, by presenting a detailed bibliometric analysis of the trend and development of intellectual capital research in the past six decades, including journals, authors, countries, inst

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Scopus (70)
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Publication Date
Sun Mar 03 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
Using Information Technology for Comprehensive Analysis and Prediction in Forensic Evidence
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With the escalation of cybercriminal activities, the demand for forensic investigations into these crimeshas grown significantly. However, the concept of systematic pre-preparation for potential forensicexaminations during the software design phase, known as forensic readiness, has only recently gainedattention. Against the backdrop of surging urban crime rates, this study aims to conduct a rigorous andprecise analysis and forecast of crime rates in Los Angeles, employing advanced Artificial Intelligence(AI) technologies. This research amalgamates diverse datasets encompassing crime history, varioussocio-economic indicators, and geographical locations to attain a comprehensive understanding of howcrimes manifest within the city. Lev

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Scopus (17)
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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Breast Cancer Detection using Decision Tree and K-Nearest Neighbour Classifiers
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      Data mining has the most important role in healthcare for discovering hidden relationships in big datasets, especially in breast cancer diagnostics, which is the most popular cause of death in the world. In this paper two algorithms are applied that are decision tree and K-Nearest Neighbour for diagnosing Breast Cancer Grad in order to reduce its risk on patients. In decision tree with feature selection, the Gini index gives an accuracy of %87.83, while with entropy, the feature selection gives an accuracy of %86.77. In both cases, Age appeared as the  most effective parameter, particularly when Age<49.5. Whereas  Ki67  appeared as a second effective parameter. Furthermore, K- Nearest Neighbor is based on the minimu

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Publication Date
Tue Feb 27 2024
Journal Name
Tem Journal
Supervised Classification Accuracy Assessment Using Remote Sensing and Geographic Information System
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Assessing the accuracy of classification algorithms is paramount as it provides insights into reliability and effectiveness in solving real-world problems. Accuracy examination is essential in any remote sensing-based classification practice, given that classification maps consistently include misclassified pixels and classification misconceptions. In this study, two imaginary satellites for Duhok province, Iraq, were captured at regular intervals, and the photos were analyzed using spatial analysis tools to provide supervised classifications. Some processes were conducted to enhance the categorization, like smoothing. The classification results indicate that Duhok province is divided into four classes: vegetation cover, buildings,

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Publication Date
Sun Aug 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
Robust speaker verification by combining MFCC and entrocy in noisy conditions
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Automatic speaker recognition may achieve remarkable performance in matched training and test conditions. Conversely, results drop significantly in incompatible noisy conditions. Furthermore, feature extraction significantly affects performance. Mel-frequency cepstral coefficients MFCCs are most commonly used in this field of study. The literature has reported that the conditions for training and testing are highly correlated. Taken together, these facts support strong recommendations for using MFCC features in similar environmental conditions (train/test) for speaker recognition. However, with noise and reverberation present, MFCC performance is not reliable. To address this, we propose a new feature 'entrocy' for accurate and robu

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Cr (III), Fe (III), Co (II) and Cu(II)Metal ions complexes with azo compound derived from 2-hydroxy quinolin synthesis, characterization, thermal study and antioxidant activity
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Azo-ligand-(HL)([4-((2-hydroxyquinolin-3-yl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide] ) ,  (2- hydroxy quinolin  derivative),reacts with the next metal ions (Cr (III), Fe (III),Co (II) and Cu(II))  forming stable complexes with unique geometries such as(tetrahedral for bothCo (II) and  Cu (II), octahedral for both Cr (III) and Fe (III)). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, Fourier transfer proved the involvement of coordinated water molecule in all complexes besides the pyrolysis (TGA & DSC) studies proved the coordination of water residues with metal ions inside the coordination sphere as well as chlorine ato

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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterisation and biological activity for binuclear complexes with Co(II), Cu(II) and Zn(II) with new ligand m-phenylendi(azo-2-naphthol) ligand type N2O2.
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   In this work, the(m-phenylenediamine) and (2-naphthol) have been used in the synthesis of tetradentate ligand [m-phenylenedi(azo-2-naphthol)][H2L] type (N2O2). The ligand was refluxed in the ethanol with the metal ions [Co(II), Cu(II) and Zn(II)] salts, using triethyleamine as a base in (2:2) molar ratio to give the binuclear  complexes. These complexes were characterised by (A.A), F.T.I.R, (U.V-Vis) spectroscopies, along with conductivity, chloride content and melting point measurement. These studies revealed an octahedral geometries for  Co(II), Cu(II) and Zn(II) complexes with the general structure [M2(L)2(H2O)4]. The ligand and its complexes exhibited biological activity against the Bacillus(G+) strain and the

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Publication Date
Mon Apr 15 2024
Journal Name
Nibal
يعتبر الاتصال وسيلة هادفة من الوسائل الرئيسية التي تستخدمها المنظمة الإدارية في تحقيق أهدافها إذ أن جميع العاملين يتعاملون مع بعضهم البعض من خلال وسائل الاتصال المختلفة من أجل ضمان تسيير نشاطاتهم وتحقيق أهدافهم وهذا يدل على أن الاتصال يعتبر الوسيلة الاجتماعية التي يحقق الأفراد من خلالها سبل التفاهم والتفاعل البناء
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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Parental Oral Violence against Their Teen- ager Children and its Relation with Some Variables: Parental Oral Violence against Their Teen- ager Children and its Relation with Some Variables
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Abstract
The Verbal Violence that is directed towards sons is considered one of
the dehavioural problems that have negative reflections on the personality
of the individual . the increase in the frequency and intensity of that
behavior in the daily life may lead to psychological and behavioural
disturbances, and such behaviourhas to be stooped in an early time before it

leave negative affects on the personality of the teenager which will not be
cured or removed easily .
The family that is represented by the parents has a prominent effect In the
shaping of the teenager's personality , hence forth the normal teenage is
a reflection of a stable family life , relatively empty of disturbances and
unbalanc

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