Preferred Language
Articles
/
jpgiafs-1093
Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
...Show More Authors

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 02 2025
Journal Name
Tikrit University Journal For Rights
Legal provisions for concluding contracts through public auctions
...Show More Authors

View Publication
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Gap-Filling Restoration Methods for ETM+ Sensor Images
...Show More Authors

Enhanced Thematic Mapper Plus (ETM+) onboard the Landsat-7 remotely sensor satellite was launched on 15 April 1999. On May 31, 2003, image acquisition via the ETM+ was greatly impacted by the failure of the system’s Scan Line Corrector (SLC). Consequently, the ETM+ has lost approximately 22% of the data due to the increased scan gap. In this work, several gap-filling methods will be proposed to restore the ETM+ image malfunctions. Some of the proposed methods will be carried by estimating the missed pixel’s values from the same image pixel’s neighborhood, while others will utilize the pixel values extracted from different temporal scene acquired in different time. Mean average filter, median filter, midpoint filter, and several int

... Show More
View Publication Preview PDF
Publication Date
Thu May 01 1997
Journal Name
Polymer-plastics Technology And Engineering
An Efficient Method for Real Gas Pseudopressure Calculation
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
Coverage of Iraqi Sports Newspapers for Major Events
...Show More Authors

                   The Iraqi sports journalism has paid great attention to sports events through press coverage of all its forms and arts, especially the coverage of the World Cup of football which is one of the most watched events in the world. Thousands of journals are preparing for the immediate coverage of such event which is a daunting task in itself. Newspapers have devoted a wider space to this great event in its pages as well as the weakly sports newspapers work on issuing a daily special issue. The importance of this research sheds light on the coverage of major events such as World Cup in Iraqi newspapers. The topic is new

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2016
Journal Name
Photonics And Nanostructures - Fundamentals And Applications
Design guideline for plasmonic 16-QAM optical modulator
...Show More Authors

View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Mathematical Problems In Engineering
Enhanced Simulated Annealing for Solving Aggregate Production Planning
...Show More Authors

Simulated annealing (SA) has been an effective means that can address difficulties related to optimization problems. is now a common discipline for research with several productive applications such as production planning. Due to the fact that aggregate production planning (APP) is one of the most considerable problems in production planning, in this paper, we present multi-objective linear programming model for APP and optimized by . During the course of optimizing for the APP problem, it uncovered that the capability of was inadequate and its performance was substandard, particularly for a sizable controlled problem with many decision variables and plenty of constraints. Since this algorithm works sequentially then the current state wi

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Mon Dec 29 2014
Journal Name
Information And Knowledge Management
Applying Electronic Commerce for a Proposed Virtual Organization
...Show More Authors

Virtual organization is similar to traditional organization in principles, but is different in the ways it operates. It requires small creation costs compared to the traditional and it uses electronic commerce as the market place and distribution channel for its products and services.The aim of this article is to applying electronic commerce for a proposed virtual organization. The tools used to build an effective web application for virtual organization to provide virtual environment to the customers to do the transaction activities online include PHP, MySQL and Apache. HTML is used for displaying forms and tables and JavaScript is used for verification in client side. Finally, connecting it to 2Checkout.com company as a third party to per

... Show More
Preview PDF
Publication Date
Mon Apr 01 2013
Journal Name
مجلة كلية بغداد للعلوم الاقتصادية الجامعة العدد الخاص بمؤتمر الكلية
A propose method for hiding image into image
...Show More Authors

Publication Date
Fri Apr 20 2012
Journal Name
International Journal Of Computer And Information Engineering
An Optimal Algorithm for HTML Page Building Process
...Show More Authors

An Optimal Algorithm for HTML Page Building Process

View Publication Preview PDF
Publication Date
Mon Mar 01 2021
Journal Name
Materials Science Forum
Thermophysical Properties for ZnO-Water Nanofluid: Experimental Study
...Show More Authors

This paper presents the thermophysical properties of zinc oxide nanofluid that have been measured for experimental investigation. The main contribution of this study is to define the heat transfer characteristics of nanofluids. The measuring of these properties was carried out within a range of temperatures from 25 °C to 45 °C, volume fraction from 1 to 2 %, and the average nanoparticle diameter size is 25 nm, and the base fluid is water. The thermophysical properties, including viscosity and thermal conductivity, were measured by using Brookfield rotational Viscometer and Thermal Properties Analyzer, respectively. The result indicates that the thermophysical properties of zinc oxide nanofluid increasing with nanoparticle volume f

... Show More
View Publication
Scopus Crossref