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The Extent to which the Quality of Accounting Information Systems Contributes to Reducing Material
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This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Pragmatic Analysis of the Translation of English Culture-Specific Proverbs into Arabic
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Translating culture-specific proverbs (CSPs) is a challenging task since they often occur in a peculiar context. Further, CSPs are intended to imply meanings that extend far beyond the literal meaning of such a kind of proverbs. As far as English and Arabic are concerned, translators often encounter problems in translating CSPs due to cultural differences between the source language(SL) and the target language (TL) as well as what seems to be the lack of equivalence for some CSPs.

In view of this, the present study aims at investigating the translation of CSPs in three English-Arabic dictionaries of proverbs, namely Dictionary of Common English Proverbs Translated and Explained (2004), One thousand and One English Pr

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
The Efficacy of fractional CO2 laser in management of surgical wound scars
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Background: Atrophic postoperative and traumatic scarring are common cosmetic problems for patients. Combining CO2 laser ablation with a fractional photothermolysis system in a treatment known as ablative fractional resurfacing fulfilling the new demands for a lesser risk of side effects and minimal or no downtime.Objective: To assess the safety and efficacy of ablation fractional CO2 laser treatments for surgical scarring .methods: Twenty one patient ( 14 women, and 7 men ) with various skin types , I to IV , aged 3 to 48 years , presents with 24 scars between June and December 2012 , four patients excluded from study because they are not continued in follow up , the remaining 17 patient completed all 3 treatments & 6 months follow

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Existence and Uniqueness of The Solution of Nonlinear Volterra Fuzzy Integral Equations
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 In this paper, we proved the existence and uniqueness of the solution of nonlinear Volterra fuzzy integral equations of the second kind.
 

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect Of Additive Al On the Optical Properties Of Polystyrene-Aluminum Composites
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 Additive aluminum powder to the polystyrene to prepare the composites Polystyrene– Aluminum.The samples were prepared by using mechanical  compressed method at low pressure and a temperature 120°C.         Measurements  of absorbance and reflectance spectra were carried out by UV-Visible  spectrophotometer , the effect of additive aluminum  on the optical band  gap Eop and  optical constants ( refractive index n, extinction coefficient k ,dielectric constant ε and optical conductivity σop)  were studied for the prepared composites .         Results showed a decrease in the Eop with increasing  perc

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Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of The Chemical Composition and Physical properties of Aged Asphalt Cement
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In the present work a modification was made on three equations to represent the
experiment data which results for Iraqi petroleum and natural asphalt. The equations
have been developed for estimating the chemical composition and physical properties
of asphalt cement at different temperature and aging time. The standard deviations of
all equations were calculated.
The modified correlation related to the aging time and temperature with penetration
index and durability index of aged petroleum and natural asphalts were developed.
The first equation represents the relationship between the durability index with aging
time and temperature.

loge(DI)=a1+0.0123(2loge T

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Dependence of gamma-ray absorption coefficient on the size of lead particle
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In this study, dependence of gamma-ray absorption coefficient on the size of Pb particle size ranging from 200µm up to 2.5mm, using different weights of each particle size. The results show that gamma-ray attenuation coefficient is inversely proportional with the size of Pb particle size due to the reduction of the spaces between the lead particles.

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Crossref
Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparison of Features Extraction Algorithms Used in the Diagnosis of Plant Diseases
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      The detection of diseases affecting plant is very important as it relates to the issue of food security, which is a very serious threat to human life. The system of diagnosis of diseases involves a series of steps starting with the acquisition of images through the pre-processing, segmentation and then features extraction that is our subject finally the process of classification. Features extraction is a very important process in any diagnostic system where we can compare this stage to the spine in this type of system. It is known that the reason behind this great importance of this stage is that the process of extracting features greatly affects the work and accuracy of classification. Proper selection of

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Publication Date
Thu Mar 22 2012
Journal Name
مجلة كلية التربية الاساسية
The effect of NPK fertilize on some physiological characters of Apium graveolens
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The experiment was carried out to study the effect oftwo concentration of NPK 0.25 and 0.50g/kg soil on some physiological characters of Apium graveolens. The results showed that the both concentration increased percentage of germination, plant height, Length of roots, roots diameter, absolute growth rate (AGR), relative growth rate (RGR) and percentage of N, P and K in plants

Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Classification of Elliptic Cubic Curves Over The Finite Field of Order Nineteen
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Plane cubics curves may be classified up to isomorphism or projective equivalence. In this paper, the inequivalent elliptic cubic curves which are non-singular plane cubic curves have been classified projectively over the finite field of order nineteen, and determined if they are complete or incomplete as arcs of degree three. Also, the maximum size of a complete elliptic curve that can be constructed from each incomplete elliptic curve are given.

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Crossref
Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Influence of the Annealing Temperature on optical Properties of (CuInSe2) Thin Films
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  The Influence of annealing temperature on the optical properties of (CuInSe2) thin films was studied. Thermal evaporation in vacuum technique has been used for films deposited on glass substrates, these films were annealed in vacuum at (100C°, 200C°) for (2 hours). The optical properties were studied in the range (300-900) nm. The obtained results revealed a reduction in energy band gap with annealing temperature . optical parameters such as reflectance, refractive index, extinction coefficient, real and imaginary parts of the dielectric constant, skin depth and optical conductivity are investigated before and after annealing. It was found that all these parameters were affected by annealing temperature.
 

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