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The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For confronting of the challenges which are presented of the failure many projects of agricultural activity, and the misusing of devoted funds of supporting the agricultural activity, which led to the weakening of the role of agricultural activity in sustainable development. The research sought to embodies the criteria of accounting and audit , as well as the criteria of the financial funding in the censorship of agricultural activity to achieve the goals of sustainable development according to its dimensions. One of the most important conclusions, is that existence of the criteria of accounting and auditing, as well as criteria which concern with environmental and social sustainability, which are not employed at the censorship on the agricultural activity. To sum up, to achieve sustainable development, the research paper has recommended on the necessity of embodying those criteria when conducting censorship on the projects of agricultural activity, to achieve the aims of sustainable development.

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Publication Date
Mon Feb 01 2021
Journal Name
Annals Of Fuzzy Mathematics And Informatics
Topology of cubic bipolar structures and its application on Q-algebra
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In this paper, we define a cubic bipolar subalgebra, $BCK$-ideal and $Q$-ideal of a $Q$-algebra, and obtain some of their properties and give some examples. Also we define a cubic bipolar fuzzy point, cubic bipolar fuzzy topology, cubic bipolar fuzzy base and for each concept obtained some of its properties.

Publication Date
Wed Jul 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF HAMMER SPEED AND GRAIN GENUS ON HAMMER MILL PERFORMANCE.
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of growth regulators on sex expression and some quantitatve properties
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This study was conducted in an orchard pomegranate's Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect spraying Nizant growth in sex ratio of flowers and recipes flowering and winning was selected 27 trees per class 15 years old planted

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Public Procurement Crisis of Iraq and its Impact on Construction Projects
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The public procurement crisis in Iraq plays a fundamental role in the delay in the implementation of construction projects at different stages of project bidding (pre, during, and after). The procurement system of any country plays an important role in economic growth and revival. The paper aims to use the fuzzy logic inference model to predict the impact of the public procurement crisis (relative importance index and Likert scale) was carried out at the beginning to determine the most important parameters that affect construction projects, the fuzzy analytical hierarchy process (FAHP) to set up, and finally, the fuzzy decision maker's (FDM) verification of the parameter for comparison with reality. Sixty-five

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
FTIR and Electrical Behavior of Blend Electrolytes Based on (PVA/PVP)
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Polymer electrolytes were prepared using the solution cast technology. Under some conditions, the electrolyte content of polymers was analyzed in constant percent of PVA/PVP (50:50), ethylene carbonate (EC), and propylene carbonate (PC) (1:1) with different proportions of potassium iodide (KI) (10, 20, 30, 40, 50 wt%) and iodine (I2) = 10 wt% of salt. Fourier Transmission Infrared (FTIR) studies confirmed the complex formation of polymer blends. Electrical conductivity was calculated with an impedance analyzer in the frequency range 50 Hz–1MHz and in the temperature range 293–343 K. The highest electrical conductivity value of 5.3 × 10-3 (S/cm) was observed for electrolytes with 50 wt% KI concentration at room

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Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of silicon, calcium and boron on apple leaf minerals content
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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Information Hiding And Multimedia Signal Processing
Enhancement of lsb audio steganography based on carrier and message characteristics
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Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods

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Publication Date
Thu Jun 15 2023
Journal Name
International Journal Of Nanoscience
Fabrication and Enhancement of Organic Photodetectors Based on Iron Phthalocyanine Films
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Iron–phthalocyanine (FePc) organic photoconductive detector was fabricated using pulsed laser deposition (PLD) technique to work in ultraviolet (UV) and visible regions. The organic semiconductor material (iron phthalocyanine) was deposited on n-type silicon wafer (Si) substrates at different thicknesses (100, 200 and 300) nm. FePc organic photoconductive detector has been improved by two methods: the first is to manufacture the detector on PSi substrates, and the second is by coating the detector with polyamide–nylon polymer to enhance the photoconductivity of the FePc detector. The current–voltage (I–V) characteristics, responsivity, photocurrent gain, response time and the quantum efficiency of the fabricated photoconduc

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Publication Date
Tue Sep 26 2023
Journal Name
Brazilian Journal Of Biometrics
Bifurcation analysis of commensalism intraction and harvisting on food chain model
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In this paper, we study the incorporation of the commensalism interaction and harvesting on the Lotka–Volterra food chain model. The system provides one commensal prey, one harvested prey, and two predators. A set of preliminary results in local bifurcation analysis around each equilibrium point for the proposed model is discussed, such as saddle-node, transcritical and pitchfork. Some numerical analysis to confirm the accruing of local bifurcation is illustrated. To back up the conclusions of the mathematical study, a numerical simulation of the model is carried out with the help of the MATLAB program. It can be concluded that the system's coexistence can be achieved as long as the harvesting rate on the second prey population is

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
News frames for the phenomenon of terrorism in international satellite channels directed in Arabic An analytical study of the main news bulletins in the Russian channel today 1/2/31/5/2018
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International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

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