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Using Classification of Brown risks in Evaluation of the internal control system: Application Research in Karbala University
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Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identifying risks to the various activities lead to failure to achieve the goals established for it. Evaluate the internal control in Karbala University accordance with the classification of Brown risks and finished to a set of conclusions and recommendations

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain/University of Applied Sciences as a model
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The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Arabic Speech Classification Method Based on Padding and Deep Learning Neural Network
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Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Measurement of self control among university Students
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Self control is the perception of the individual of his duty at, the capacity of self testing in systematic durations and the ability of individuate to control his behavior, The control will be spontaneous when the individual will have a special ideas about the correct or incorrect behavior and choosing his way according it.
The present study airs at:
1- building and measuring self control and balancing among means among university students according to gender and specialization.
To achieve the above mention aim, the two researchers built a scale of self control depending on some theories and applying it on a sample consists of (400) male and female students in Baghdad university studying in scientific and human fields. The two

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of leadership styles in the crisis management center the Strategic planning - Field research in the Headquarters Ministry of electricity
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Abstract

The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which  has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Min

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the Inspiring leadership to Achieve Organizational health in the Iraq Organization Field research in the Iraqi Ministry of Culture
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The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Staff Nurses’ performance at Primary Health Care Centers in Baghdad City
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Objectives: This study aimed to evaluate the performance of staff nurses at primary health care centers in Baghdad city and to compare them with their demographic characteristics of age, gender and education.
Methodology: A descriptive design was carried out at Baghdad City’s primary health care centers from January 2nd 2019 to May 1st 2020. An instrument was developed for the purpose of the study. A non-probability, multi-stage purposive sample of (52) staff nurses was recruited from nurses working at primary health care centers in Baghdad City. The instrument is used to evaluate staff nurses’ performance which includes (62) items. These items are divided to (13) main domains related to evaluation of work quantity, work quality,

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the internal audit in the performance enhancing
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  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Indoor/Outdoor Deep Learning Based Image Classification for Object Recognition Applications
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With the rapid development of smart devices, people's lives have become easier, especially for visually disabled or special-needs people. The new achievements in the fields of machine learning and deep learning let people identify and recognise the surrounding environment. In this study, the efficiency and high performance of deep learning architecture are used to build an image classification system in both indoor and outdoor environments. The proposed methodology starts with collecting two datasets (indoor and outdoor) from different separate datasets. In the second step, the collected dataset is split into training, validation, and test sets. The pre-trained GoogleNet and MobileNet-V2 models are trained using the indoor and outdoor se

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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
Quality Control of Steel in Steel Iron Product Factory System
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The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
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In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

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