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Measurement and disclosure of losses resulting from terrorist operations
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The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of investment climate indicators in stimulating economic growth: a standard study For Malaysia 1990-2016
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In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

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Publication Date
Tue May 16 2023
Journal Name
International Journal Of Professional Business Review
The Mediating Role of Operations Management Practices on the Relationship Between the Dimensions of Manufacturing Flexibility and Competitiveness
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Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness.   Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables.   Design/methodology/approach: field coexistence, personal interviews, and classification of

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Publication Date
Mon Oct 31 2022
Journal Name
Iraqi Geological Journal
Formulating Inhibited Fluids for Stable Drilling Operations into Tanuma and Zubair Shales, Zubair Oilfield, Southern Iraq
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Tanuma and Zubair formations are known as the most problematic intervals in Zubair Oilfield, and they cause wellbore instability due to possible shale-fluid interaction. It causes a vast loss of time dealing with various downhole problems (e.g., stuck pipe) which leads to an increase in overall well cost for the consequences (e.g., fishing and sidetrack). This paper aims to test shale samples with various laboratory tests for shale evaluation and drilling muds development. Shale's physical properties are described by using a stereomicroscope and the structures are observed with Scanning Electron Microscope. The shale reactivity and behavior are analyzed by using the cation exchange capacity testing and the capillary suction test is

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking Compliance in combating money laundering and terrorist financing: An applied research in a sample of Iraqi banks
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       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Screening for Attention Deficit Hyperactivity Disorder at Elementary Schools in Baghdad City
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Objective(s): To determine the prevalence of ADHD among elementary school pupils; identify the association between pupil's level of ADHD and age, etc., and investigate the differences in pupils ADHD based on gender, and grade.

Methodology: A descriptive study was conducted on elementary school pupils. The study started from the period of 16th of September 2019 to the 1st of October 2020. A cluster sample of 800 pupils was selected. The questionnaire was constructed and developed and include two parts: the first part includes the pupil's general information and the second part includes scale of ADHD prevalence.

Results: The results of the present study indicated that 38(4.

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Publication Date
Mon Jul 01 2024
Journal Name
Imam Ja'afar Al-sadiq University Journal Of Legal Studies
Criminal responsibilities arising from artificial intelligence crimes المسؤولية الجزائية عن جرائم الذكاء الاصطناعي
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لقد كان للثورة الرقمية التي ظهرت في القرن العشرين أثر في إحداث تأثيرات جذرية تضمنت نواحي الحياة المختلفة، خصوصًا في المجال الإقتصادي، والتي تمثلت بثلاث صور ( الذكاء الإصطناعيArtificial Intelligence( AI) وإنترنت الأشياء Internet of Things والبيانات الضخمة Big Data ، وفيما يتعلق بالذكاء الإصطناعي، فقد تم إكتشافهُ في منتصف خمسينات القرن الماضي الذي تعد الولادة الحقيقية لهُ في المؤتمر الذي نُظم في الولايات المتحدة الأمريكية على يد

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Publication Date
Sat Jun 01 2024
Journal Name
مجلة الدراسات المستدامة
المسؤولية المدنية الناشئة عن الاخلال بالالتزام بضمان سلامة الاشخاص في عقد التحاليل الطبية
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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Designing and Synthesising Novel Benzophenone Biscyclic Imides Comprising Drug Moity with Investigating their Antimicrobial Activity
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The present work involved designing and synthesizing of a series of new. compounds which their molecules are composed from two biologically active components namely sulfamethoxazole or β-lactam containing drugs and cyclic imides. The target new compounds were synthesized by two steps in the first one a series of six bis (N-drug phthalamic acid_4-yl) ketone (1-6) were prepared from the reaction of sulfamethoxazole or β-lactam containing drugs with benzophenone 3, 3′, 4, 4′ -tetracarboxylic dianhydride.

In the second step, compounds (1-6) were introduced in dehydration reaction via fusion process producing the target compounds bis (N-drug phthalimidyl-4-yl) ketone (7-12). The antibacterial and antifungal high

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Investigating the Aerodynamic Surface Roughness Length over Baghdad City Utilizing Remote Sensing and GIS Techniques
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This study calculated the surface roughness length (Zo), zero-displacement length (Zd) and height of the roughness elements (ZH) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Zo) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w

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