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 Nov 30 2023
Journal Name
Iraqi Journal Of Science
Machine Learning Approach for New COVID-19 Cases Using Recurrent Neural Networks and Long-Short Term Memory
...Show More Authors

     This research aims to predict new COVID-19 cases in Bandung, Indonesia. The system implemented two types of deep learning methods to predict this. They were the recurrent neural networks (RNN) and long-short-term memory (LSTM) algorithms. The data used in this study were the numbers of confirmed COVID-19 cases in Bandung from March 2020 to December 2020. Pre-processing of the data was carried out, namely data splitting and scaling, to get optimal results. During model training, the hyperparameter tuning stage was carried out on the sequence length and the number of layers. The results showed that RNN gave a better performance. The test used the RMSE, MAE, and R2 evaluation methods, with the best numbers being  0.66975075, 0.470

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 05 2022
Journal Name
Karbala International Journal Of Modern Science
Nigella sativa Methanol Extract Inhibits PC-3 Cell Line Colonization, Induced Apoptosis, and Modulated LC3-based Autophagy
...Show More Authors

Nigella sativa has various pharmacological properties and has been used throughout history for a variety of reasons. However, there is limited data about the effects of N. sativa (NS) on human cancer cells. This study aimed at observing the roles of methanolic extract of N. sativa on apoptosis and autophagy pathway in the Human PC3 (prostate cancer) cell line. The cell viability was checked by MTT assay. Clonogenic assay was performed to demonstrate clonogenicity and Western blot was used to check caspase-3, TIGAR, p53, and LC3 protein expression. The results demonstrated that PC3 cell proliferation was inhibited, caspase-3 and p53 protein expression was induced, and LC3 protein expression was modulated. The clonogenic assay showed that PC3

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Engineering Science And Technology (jestec)
Water Quality Assessment And Total Dissolved Solids Prediction For Tigris River In Baghdad City Using Mathematical Models
...Show More Authors

Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

... Show More
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Areal Quantification Changes Assessment in Ibn Najm Marsh(southern Iraq) Using Multitemporal, Multisptial and Multispectral Satellite Images
...Show More Authors

Iraq has had more than 10000 km2 of geographical low land areas called marshes.
Enriched with great diversity of natural vegetation and wild life. With increasing
climatic changes and passive man interference phenomena, vast areas of these
marshes have deteriorated through drying out processes at an alarming rate.
According to recent survey achieved by several Iraqi ministries marshes areas have
decreased to about quarter of theS original area. The statistical data and geospatial
information are weak. We monitored, assessed the environmental processes and
detect changes using digitally processed landsat MSS (Multispectral Scanner) and
Spot (System Pour Observation) satellite images that transform haur Ibn Najm

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 01 2022
Journal Name
Desalination And Water Treatment
MgCl2 and MgSO4 as draw agents in forward osmosis process for East Baghdad oilfield produced water treatment
...Show More Authors

This study investigated a novel application of forward osmosis using different types of draw solutions for oilfield produced water treatment from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). Magnesium chloride (MgCl2) and magnesium sulfate (MgSO4) were used as draw solutions in forward osmosis process to evaluate their effectiveness. Experiments were conducted in a laboratory scale forward osmosis system with cellulose triacetate hollow fiber membrane. In this work, sodium chloride solution was used as a feed solution with a concentration of 76 g/L (same concentration as the East Baghdad oilfield produced water) and the applied external pressure on the feed solution side was 2 bar. The impact of draw solution (DS)

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Foreign Channels Speaking in Arabic and their Role in Addressing Middle East Issues: عبد الله حسين حسن
...Show More Authors

This research aims at identifying the nature of addressing the Middle East issues in the talk shows in the foreign channels speaking in Arabic "France 24, a model", and identifying the extent of interest of the channel in addressing middle east issues in the talk shows, the nature of the guests and the hosts, methods of addressing the issues, and the technical features that characterize the presenter of the research sample program. This research is considered an analytical descriptive study. It depends on the analysis of the content of the series of the weekly talk show "a week from the world" on the French channel (France 24) during the period (August 1/July 31 2018).
The most important results indicated that the foreign channels sp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Computers And Electronics In Agriculture
Meteorological data mining and hybrid data-intelligence models for reference evaporation simulation: A case study in Iraq
...Show More Authors

View Publication
Crossref (108)
Crossref
Publication Date
Fri Jun 27 2008
Journal Name
Arabian Journal Of Geosciences
Upper Cretaceous carbonate hosted zinc–lead–barite deposits in Northern Thrust Zone, northern Iraq: petrography and geochemistry
...Show More Authors

View Publication
Crossref (3)
Crossref
Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status in relation to nutritional status among institutionalized and non-institutionalized orphans in Baghdad city
...Show More Authors

Background: Nutritional condition was reported as one of the factors affecting the oral health status, particularly among underprivileged groups. Orphans are one of the known high-risk groups. The aims of this study were to assess the nutritional status of orphans, and its impact on the oral health status. Materials and Methods: Five-hundred children aged 6-12 years old, 254 males and 246 females: institutionalized, non-institutionalized orphans and controls were participated in this study. Nutritional status assessed according to body mass index (BMI). Ramfjord index teeth were examined to assess oral cleanliness and gingival condition. All data were analyzed using SPSS version 23. Results this study revealed the institutionalized orphans

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
X.K.N: A Proposed Method for Data Encryption Using XOR and NOT Logical Gates with LFSR Generated Keys
...Show More Authors

In this paper, a method for data encryption was proposed using two secret keys, where the first one is a matrix of XOR's and NOT's gates (XN key), whereas the second key is a binary matrix (KEYB) key. XN and KEYB are (m*n) matrices where m is equal to n. Furthermore this paper proposed a strategy to generate secret keys (KEYBs) using the concept of the LFSR method (Linear Feedback Shift Registers) depending on a secret start point (third secret key s-key). The proposed method will be named as X.K.N. (X.K.N) is a type of symmetric encryption and it will deal with the data as a set of blocks in its preprocessing and then encrypt the binary data in a case of stream cipher.

View Publication Preview PDF