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Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه
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        Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Relationship between supplier evaluation and family brand strategy Case study in battery factory\ Al-Waziriya
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   The research deals with the relationship between supplier evaluation (single variable) and family brand strategy (single variable) a case study in the battery factory\Al-Waziriya, and the fact that the industrial sector represents a cornerstone for building the country’s economy of and their development. The research has been selected on this basis. The problem stems from the lack of business understanding of the real role played by the assessment of the suppliers' and its strong impact on its reputation and position in the market. The research gains its importance by moving away from traditional marketing style in terms of characteristics related to the resource itself, and the service provided by the factory to c

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Improving the efficiency and security of passport control processes at airports by using the R-CNN object detection model
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The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

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Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Numerical Research on Flow-Induced Vibration in Valves
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Abstract  

All central air conditioning systems contain piping system with various components, sizes, material, and layouts. If such systems in operating mode, the flow in piping system and its component such as valves can produce severe vibration due to some flow phenomenon’s. In this research, experimental measurements and numerical simulation are used to study the flow-induced vibration in valves. Computational fluid dynamics (CFD) concepts are included with one-way and two-way fluid-structure interaction concepts by using finite element software Package (ANSYS 14.57). Detection analysis is performed on flow characteristics under operation conditions and relations with structural vibration. Most of

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Compared of estimating two methods for nonparametric function to cluster data for the white blood cells to leukemia patients
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Abstract:                                        

   We can notice cluster data in social, health and behavioral sciences, so this type of data have a link between its observations and we can express these clusters through the relationship between measurements on units within the same group.

    In this research, I estimate the reliability function of cluster function by using the seemingly unrelate

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Gastroprotective and Immuno-supportive Role of Alcea kurdica against Stress Induced Lesion in Japanese Quails
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      The conducted research was done in Grda rasha field (Salahaddin University) for one month to compare the impacts of Alcea kurdica powder, Rifaxmine, and Ranitidine as anti-lesion and immune-strengthening agents on stress-induced quails which are affecting their growth rate and in severe cases causing gizzard erosion and deep intestinal lesions. To do that, 75 quails (12 weeks old) were grouped into six treatments with different additives. (T0-) = Negative control (Stress-induced Without treatment), (T0+) = Positive control (No stress inducing or treatment). T1= (treated with Rifaximine 200mg/L water mixed), T2= (treated with Ranitidine 200mg/L), T3= (treated with A.kurdica extract 100mg/L). The tested groups,

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Human right rule in self-defense And its prohibitions in Islamic jurisprudence
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God, may He be glorified and exalted be He, has given every human being the right to life and a dignified life, and has warned against transgression against any of its sanctities without a legitimate right. No one, regardless of his status or authority, can deprive a person of his rights that the Sharia came to preserve, and whoever does that has declared all people to war, as all humanity is in solidarity. In raising the hand that is simplified to harm a person and oppress him unjustly and exalted in the land.
If this is the case, the Sharia came to establish the right of people, groups and individuals, to defend their sanctities, preserve their security, recover their usurped rights, repel the aggression of the aggressors, and oppre

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Publication Date
Tue Jul 01 2025
Journal Name
Iklīl For Humanities Studies
The directions of the Federal Supreme Court in determining the parliamentary bloc with the largest number in the Iraqi constitution of 2005
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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis the Expected Profit By the Relation Between the Sustainable growth and Actual growth: Apply Study for Iraq Stock Exchange
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The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Seroprevalence of CMV in Women with Bad Obstetric History in Babil/Iraq
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 Placental dysfunction and or fetal central nervous system infestation caused by Human cytomegalovirus (HCMV) is the leading cause of congenital non-genetic neuro-developmental problems of the newborn, worldwide. Although the highest rates of congenital infection and CMV seroprevalence occurs in developing countries like Iraq, there remains a paucity of data from that part of the world. This descriptive case control study was undertaken in Babylon/ Iraq to determine the local seroprevalence of CMV in women of child bearing age, and to identify the socio-demographic factors associated with it.  This study found a seropositivity peak amongst the 26-35 yr olds which declined in the 36 – 45 yr olds. However, the

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Publication Date
Sat Mar 02 2019
Journal Name
Iraqi Rjounal Of Science
The immunohistochemical assessment of Muc5ac in patients with gastric carcinoma (Gc) in Iraq
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The expression of MUC5AC has been associated with the loss of the differentiation, TNM system, and nodal metastasis, in many cancers including gastric carcinoma (GC).Objective: To evaluate whether the MUC5AC could be used as a predictor in patients with GC and to assess the correlation between the expression of MUC5AC& the clinicpathological parameters as age, sex, histopathological subtypes, grade and stage of the tumor. This is a retrospective study conducted on 60 randomly selected patients (30 normal vs 30 GC), at the Pathology Department of the Gastroenterology and Hepatology Teaching Hospital&some private laboratories. They were collected and diagnosed during the period 2014-2018. Histological sections were stained with H&E and IHC st

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