Preferred Language
Articles
/
jpgiafs-1082
The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority
...Show More Authors

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, the facilities of the personal interviews in them, and the data was analyzed by relying on the statistical program (  SPSS V.18) and (AMOS V.24) coefficient coefficient of variation, coefficient coefficient, coefficient coefficient, coefficient, coefficient, and among the most prominent results it reached was showing that there is an innovative coefficient that has a significant effect on the dimensions of the tax examiner’s efficiency collectively or individually in discovering localization  This indicates the extent of the great positive impact that achieves great success in discovering the artificial profits.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Al-dhad Book Store And Publishing
Calculus part 1
...Show More Authors

This book includes three main chapters: 1. Functions & Their Derivatives. 2. Minimum, Maximum and Inflection points. 3. Partial Derivative. In addition to many examples and exercises for the purpose of acquiring the student's ability to think correctly in solving mathematical questions.

Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Elderly Healthcare System for Chronic Ailments using Machine Learning Techniques – a Review
...Show More Authors

     World statistics declare that aging has direct correlations with more and more health problems with comorbid conditions. As healthcare communities evolve with a massive amount of data at a faster pace, it is essential to predict, assist, and prevent diseases at the right time, especially for elders. Similarly, many researchers have discussed that elders suffer extensively due to chronic health conditions.  This work was performed to review literature studies on prediction systems for various chronic illnesses of elderly people. Most of the reviewed papers proposed machine learning prediction models combined with, or without, other related intelligence techniques for chronic disease detection of elderly patie

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (9)
Scopus Crossref
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Teen-Computer Interaction: Building a Conceptual Model with Thoughts- Emotion-Behaviour
...Show More Authors

Teen-Computer Interaction (TeenCI) stands in an infant phase and emerging in positive path. Compared to Human-Computer Interaction (generally dedicated to adult) and Child-Computer Interaction, TeenCI gets less interest in terms of research efforts and publications. This has revealed extensive prospects for researchers to explore and contribute in the region of computer design and evaluation for teen, in specific. As a subclass of HCI and a complementary for CCI, TeenCI that tolerates teen group, should be taken significant concern in the sense of its context, nature, development, characteristics and architecture. This paper tends to discover teen’s emotion contribution as the first attempt towards building a conceptual model for TeenC

... Show More
View Publication Preview PDF
Clarivate Crossref
Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
CdSe/ZnS Core/Shell for Luminescent Solar Concentrator
...Show More Authors

Fabrication and investigation of the properties of CdSe/ZnS core/shell for the luminescent solar concentrates (LSC) application is presented. An increase of the efficiency of a silicon solar cell was obtained by applying the LSC. The increase was a result of the optical properties of the semiconductor nanoparticles CdSe/ZnS core/shell that were deposited over the top surface of the silicon solar cell facing the illumination source (Halogen lamp). The gravity force was invested for the film deposition process.The optical properties of these nanoparticles were studied. The absorption spectra for the CdSe/ZnS core-shell were 270-600nm, i.e., located within the spectral response area of the examined solar cell. The energy gap values for CdSe

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Crossref
Publication Date
Sun Aug 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Cascade-Forward Neural Network for Volterra Integral Equation Solution
...Show More Authors

The method of solving volterra integral equation by using numerical solution is a simple operation but to require many memory space to compute and save the operation. The importance of this equation appeares new direction to solve the equation by using new methods to avoid obstacles. One of these methods employ neural network for obtaining the solution.

This paper presents a proposed method by using cascade-forward neural network to simulate volterra integral equations solutions. This method depends on training cascade-forward neural network by inputs which represent the mean of volterra integral equations solutions, the target of cascade-forward neural network is to get the desired output of this network. Cascade-forward neural

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Thu Jan 02 2020
Journal Name
مجلة العلوم الاقتصادية والإدارية
تقييم الاداء المصرفي على وفق نموذج CAMELS دراسة تطبيقية لمصرف المنصور للاستثمار للفترة من 2014-2018
...Show More Authors

The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total assets to mea

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
...Show More Authors

The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

... Show More
Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Generalised Henstock - Kurzweil Integral with Multiple Point
...Show More Authors

This paper deals with a new Henstock-Kurzweil integral in Banach Space with Bilinear triple n-tuple and integrator function Ψ which depends on multiple points in partition. Finally, exhibit standard results of Generalized Henstock - Kurzweil integral in the theory of integration.

View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Tue Jun 23 2020
Journal Name
Baghdad Science Journal
Content Based Image Retrieval (CBIR) by Statistical Methods
...Show More Authors

            An image retrieval system is a computer system for browsing, looking and recovering pictures from a huge database of advanced pictures. The objective of Content-Based Image Retrieval (CBIR) methods is essentially to extract, from large (image) databases, a specified number of images similar in visual and semantic content to a so-called query image. The researchers were developing a new mechanism to retrieval systems which is mainly based on two procedures. The first procedure relies on extract the statistical feature of both original, traditional image by using the histogram and statistical characteristics (mean, standard deviation). The second procedure relies on the T-

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Thu Jan 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fuzzy Soc-Semi-Prime Sub-Modules
...Show More Authors

     In this paper, we study a new concept of fuzzy sub-module, called  fuzzy socle semi-prime sub-module that is a generalization the concept of semi-prime fuzzy sub-module and fuzzy of approximately semi-prime sub-module in the ordinary sense.  This leads us to introduce level property which studies the relation between the ordinary and fuzzy sense of approximately semi-prime sub-module. Also, some of its characteristics and notions such as the intersection, image and external direct sum of fuzzy socle semi-prime sub-modules are introduced. Furthermore, the relation between the fuzzy socle semi-prime sub-module and other types of fuzzy sub-module presented.

View Publication Preview PDF
Crossref