Preferred Language
Articles
/
jpgiafs-1224
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
...Show More Authors

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting has an impact on the outcome of the insurance company's activity through winning the lawsuit an not paying compensation or reducing it

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
the coincidence lefschetz number for self-maps of lie groups
...Show More Authors

Let/. It :0 ---0 G be any two self maps of a compact connected oriented Lie group G. In this paper, for each positive integer k , we associate an integer with fk,hi . We relate this number with Lefschetz coincidence number. We deduce that for any two differentiable maps f, there exists a positive integer k such that k 5.2+1 , and there is a point x C G such that ft (x) = (x) , where A is the rank of G . Introduction Let G be an n-dimensional com -pact connected Lie group with multip-lication p ( .e 44:0 xG--+G such that p ( x , y) = x.y ) and unit e . Let [G, G] be the set of homotopy classes of maps G G . Given two maps f , f G ---• Jollowing [3], we write f. f 'to denote the map G-.Gdefined by 01.11® =A/WO= fiat® ,sea Given a point g

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Best estimation for the Reliability of 2-parameter Weibull Distribution
...Show More Authors

This Research Tries To Investigate The Problem Of Estimating The Reliability Of Two Parameter Weibull Distribution,By Using Maximum Likelihood Method, And White Method. The Comparison Is done Through Simulation Process Depending On Three Choices Of Models (?=0.8 , ß=0.9) , (?=1.2 , ß=1.5) and (?=2.5 , ß=2). And Sample Size n=10 , 70, 150 We Use the Statistical Criterion Based On the Mean Square Error (MSE) For Comparison Amongst The Methods.

View Publication Preview PDF
Crossref
Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Reality design Arabic letters for the purposes of digital programming
...Show More Authors

Arabic calligraphy has great importance in the printing designs that are often on the written character-based to perform functional goals and to achieve some of the aesthetic values ​​in design work, has led major developments in the field of computer manufacturing and design software for the design and layout to increase to deal with the programmed character for the purposes of typesetting has confronted this Find the Arab character programmed for the purposes of typesetting for the detection of the most important design interventions that underwent the Arabic letter written to turn it into a programmed image intended for the purposes of the printing and typesetting has been addressed in the context of which the theoretical types of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Exploring the Integration of Environmental Identity within EFL Teacher's Identity
...Show More Authors

Nowadays, the ideas of integrating the concepts of the environment and saving it are being famous. These ideas are widely seen in many fields of study, and language education is one of them. Thus, the identity of English Language teachers (ELT) is a step toward transferring this concept in EFL materials in ELT departments. The EFL teacher's identity takes different meanings. Sometimes, it only means the teacher who teaches the English language, and other times, it means, the cultural and social aspects that the teacher and students interact during the study course. These cultural and social aspects represent the environment in teacher’s identity. This study aims to explore the environmental identity within EFL teacher identity. The sam

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
The Use of Wavelet, DCT & Quadtree for Images Color Compression
...Show More Authors

The need for image compression is always renewed because of its importance in reducing the volume of data; which in turn will be stored in less space and transferred more quickly though the communication channels.
In this paper a low cost color image lossy color image compression is introduced. The RGB image data is transformed to YUV color space, then the chromatic bands U & V are down-sampled using dissemination step. The bi-orthogonal wavelet transform is used to decompose each color sub band, separately. Then, the Discrete Cosine Transform (DCT) is used to encode the Low-Low (LL) sub band. The other wavelet sub bands are coded using scalar Quantization. Also, the quad tree coding process was applied on the outcomes of DCT and

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
The Incidence Of Recurrent Laryngeal Nerve Injury During Thyroid Surgery
...Show More Authors

Background: Recurrent laryngeal nerve injury is
an important post-thyroidectomy complication for
which different modalities of treatment were
practiced to lower its incidence.
Objectives: To estimate the incidence of
recurrent laryngeal nerve injury in thyroid surgeries
in relation to type of surgery, type of gland diseases
& nerve identification.
Methods: Different types of goiters prepared
preoperatively by indirect laryngoscopy, operated
upon with different types of surgeries, postoperative
direct laryngoscopy by the anaesthetist were done
and indirect laryngoscopy done as needed.
Results: Of of 200 patients, the overall incidence
of recurrent laryngeal nerve injury was 9
Patients (4.5%

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Practicing Citizenship Values by Bisha University Students
...Show More Authors

 

Abstract

 

The study aims to identify the degree of citizenship values practiced by Bisha University students and identify the impact of gender, college, and academic level, on the degree of the practice of University students for citizenship values. The researcher used the descriptive-analytical method including a questionnaire of (44) items. To process the data, the researcher applied the computational averages, standard deviations, percentages, and T-test. The questionnaire was implemented on a sample of (600) of the 2 and 8 levels during the second semester of the academic year (2020-2019) at Bisha University. The study findings revealed that the degree of the pra

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Survey of Keratinophilic Fungi in the Tigris River in Baghdad
...Show More Authors

The present study includs the isolation and identification of Keratinophilic fungi in fresh water samples collected from Tigris river in Baghdad, Iraq. Samples were collected from different districts of Baghdad (Al-Rustumia, Madina Al-Teb, Al-Azamia, Al-Kadimia, Al-Dorha and Al-Kanah). The water samples were examined for keratinophilic fungi by the plating method culturing and Hair Baiting Technique. A total number of 18 genera are recorded, in which the Tigris water indicates an impressive diversity of fungi. A variety of fungal strains were isolated from river water, out of 814 fungal colonies, Aspergillus terrus (5.5%) was the most frequent species, followed by Asperg

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Performance of Refrigeration Units Powered by Solar Panel
...Show More Authors

An experimental study was conducted to determine the performance of a solar electric refrigeration system. The system contained flat photovoltaic solar panel which absorbs the solar energy and convert it to electrical energy, used to run the refrigeration cycle. Two refrigeration cycles with electrical solar panel were used over a period of 12 months, the first one with classical parts known in refrigeration cycle, while the second one introduced heat exchanger which improves the coefficient of performance by saving the consumed energy. The coefficient of performance of these refrigeration cycles with compressor efficiency 85% are 2.102 and 2.57 respectively. The overall efficiency of the two systems are 18.9% and 23.13%.

View Publication Preview PDF
Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Numerical Simulation of Ice Melting Using the Finite Volume Method
...Show More Authors

The Aim of this paper is to investigate numerically the simulation of ice melting in one and two dimension using the cell-centered finite volume method. The mathematical model is based on the heat conduction equation associated with a fixed grid, latent heat source approach. The fully implicit time scheme is selected to represent the time discretization. The ice conductivity is chosen
to be the value of the approximated conductivity at the interface between adjacent ice and water control volumes. The predicted temperature distribution, percentage melt fraction, interface location and its velocity is compared with those obtained from the exact analytical solution. A good agreement is obtained when comparing the numerical results of one

... Show More
View Publication Preview PDF
Crossref