Preferred Language
Articles
/
jpgiafs-924
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
...Show More Authors

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values ​​ Do not reflect current market indicators.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
A Survey on Arabic Text Classification Using Deep and Machine Learning Algorithms
...Show More Authors

    Text categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accu

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (4)
Scopus Crossref
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Biochemical and Kinetic Study on Serum Adenosine Deaminase Enzyme in P­ Thalassaemia
...Show More Authors

This study was conducted to investigate activity and some kinetic

and  thermodynamic  parameters  of  adenosine  deaminnse  (ADA)in

serum in patient affected with P-thalassaemia and compared with that of   healthy   individuals    .Serum   AD   levels   were   found   to   be significantly  higher  in  patient  with  P-thalassaemia  (98±9.15  IU/L) than in healthy  individuals (22± 2.04 IUIL)the study was carried in optimum pH value 6.5 and 37c  by which the enzyme possess highest activity .The study was concentrated to comprehensive  determina

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
On Light Mapping and Certain Concepts by Using m_X N-Open Sets
...Show More Authors

The aim of this paper is to present a weak form of -light functions by using -open set which is -light function, and to offer new concepts of disconnected spaces and totally disconnected spaces. The relation between them have been studied. Also, a new form of -totally disconnected and inversely -totally disconnected function have been defined, some examples and facts was submitted.

View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Image Splicing Detection Based on Discrete Wavelet Transform and co-occurrence Matrix
...Show More Authors

    In this paper a method  to determine whether an image is forged (spliced) or not is presented. The proposed method is based on  a classification model to determine the authenticity of a tested image. Image splicing causes many sharp edges (high frequencies) and discontinuities to appear in the spliced image. Capturing these high frequencies in the wavelet domain rather than in the spatial domain is investigated in this paper. Correlation between high-frequency sub-bands coefficients of Discrete Wavelet Transform (DWT) is also described using co-occurrence matrix. This matrix was an input feature vector to a classifier. The best accuracy of 92.79% and 94.56% on Casia v1.0 and Casia v2.0 datasets respectively was achieved. This pe

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Fog Computing Resource Optimization: A Review on Current Scenarios and Resource Management
...Show More Authors

            The unpredictable and huge data generation nowadays by smart computing devices like (Sensors, Actuators, Wi-Fi routers), to handle and maintain their computational processing power in real time environment by centralized cloud platform is difficult because of its limitations, issues and challenges, to overcome these, Cisco introduced the Fog computing paradigm as an alternative for cloud-based computing. This recent IT trend is taking the computing experience to the next level. It is an extended and advantageous extension of the centralized cloud computing technology. In this article, we tried to highlight the various issues that currently cloud computing is facing. Here

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
Grammarians’ opinions on stopping and tilting in Al-Kanz by Al-Wasiti
...Show More Authors

Praise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him

Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.

Satisfy the second with the ten readings

May God bless my time, through His grace and generosity, to achieve this treasure and to publish it

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 02 2016
Journal Name
World Journal Of Pharmaceutical Research
HISTOGENESIS AND HISTOMORPHOMETRIC STUDY ON KIDNEY DISORDER BY LAMOTRIGINE IN POSTNATAL RAT
...Show More Authors

Background: Lamotrigine is a second generation Anti-epileptic drug; it is widely used for the treatment of epilepsy and bipolar disorder. Sufficient data is not available concerning its teratogenicity. Aim of the study: The study has been carried out to evaluate the effect of lamotrigine on Rat kidney development. Materials and Methods: The study was conducted on 10 pregnant Albino Rats (Rattus rattus) divided equally into two groups, control and experiment groups. Experiment group received lamotrigne 10mg/kg/day orally using naso-gastric tube from the first day of gestation until the first week after birth, while the control group received distilled water. Newborn kidneys were collected at day 7 postnatal and fixated in bouin’s solution,

... Show More
Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Text Encryption Algorithm Based on Chaotic Neural Network and Random Key Generator
...Show More Authors

This work presents a symmetric cryptography coupled with Chaotic NN , the encryption algorithm process the data as a blocks and it consists of multilevel( coding of character, generates array of keys (weights),coding of text and chaotic NN ) , also the decryption process consists of multilevel (generates array of keys (weights),chaotic NN, decoding of text and decoding of character).Chaotic neural network is used as a part of the proposed system with modifying on it ,the keys that are used in chaotic sequence are formed by proposed key generation algorithm .The proposed algorithm appears efficiency during the execution time where it can encryption and decryption long messages by short time and small memory (chaotic NN offer capacity of m

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 30 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
SMS Spam Detection Based on Fuzzy Rules and Binary Particle Swarm Optimization
...Show More Authors

View Publication
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Tue Feb 06 2018
Journal Name
International Journal Of Gynecology And Obstetrics
FIGO consensus guidelines on placenta accreta spectrum disorders: Prenatal diagnosis and screening
...Show More Authors

Recent population studies have shown that placenta accreta spectrum (PAS) disorders remain undiagnosed before delivery in half to two-thirds of cases. In a series from specialist diagnostic units in the USA, around one-third of cases of PAS disorders were not diagnosed during pregnancy. Maternal

View Publication Preview PDF
Scopus (244)
Scopus