Preferred Language
Articles
/
vReiuZIBVTCNdQwCLb4M
The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
...Show More Authors

The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

Crossref
View Publication
Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya
...Show More Authors

The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Mon Apr 08 2024
Journal Name
Fifth International Conference On Applied Sciences: Icas2023
Bifurcation analysis of the role of good and bad bacteria in the decomposing toxins in the intestine with the impact of antibiotic and probiotics supplement
...Show More Authors

This study presents a mathematical model describing the interaction of gut bacteria in the participation of probiotics and antibiotics, assuming that some good bacteria become harmful through mutations due to antibiotic exposure. The qualitative analysis exposes twelve equilibrium points, such as a good-bacteria equilibrium, a bad-bacteria equilibrium, and a coexisting endemic equilibrium in which both bacteria exist while being exposed to antibiotics. The theory of the Sotomayor theorem is applied to study the local bifurcation around all possible equilibrium points. It’s noticed that the transcritical and saddle-node bifurcation could occur near some of the system’s equilibrium points, while pitchfork bifurcation cannot be accrued at

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Sun May 30 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology,
Effect of Diabetes and Hypertension on Right Carotid Artery Intima Media Thickness and Variable Spectral Waveform Indices And Parameters in Relation To Age for Iraqi Patients
...Show More Authors

Background: Arterial stiffness is related with atherosclerosis and cardiovascular disease events. Patients with atherosclerotic disease show to have larger diameters, reduced arterial compliance and lower flow velocities. Aim of study : To compare between patients of two age groups with concomitant diseases diabetes and hypertension in regard to intima media thickness and blood flow characteristics in order to estimate the blood perfusion to the brain via the common and internal carotid arteries. Subject and Methods : 40 patients with (diabetic and hypertension) diseases were enrolled , they were classified according to age. Color Doppler and B mode ultrasound was used to determine lumen Diameter (D), Intima – media thickness (IMT)

... Show More
Scopus (1)
Scopus
Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Effect of SiO2 particles on the biodegradability of starch/PVA blends
...Show More Authors

The present work aimed to study the SiO2μPs, and NPs effect on the biodegradability of St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends with different concentrations (30, 40, 50, and 60 %). FTIR test was carried out for the samples preparation. The results proved some changes which might be related to changing in crystallinity of St/PVA matrix as well as physical incorporation of SiO2 μPs, and NPs addition. The enzymatic test and water uptake results proved that increase in weight loss with increases of starch ratio. The lowest weight loss was PVA; the highest weight loss is 60% St/PVA whereas the lowest weight loss is 30%St/PVA for blends involved. SiO2μPs (753.7 nm), and NPs (263.1 nm) were added at d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Modified Hybrid Nanoparticles on the Properties of Base Oil
...Show More Authors

 

Nanomaterials have an excellent potential for improving the rheological and tribological properties of lubricating oil. In this study, oleic acid was used to surface-modify nanoparticles to enhance the dispersion and stability of Nanofluid. The surface modification was conducted for inorganic nanoparticles (NPs) TiO₂ and CuO with oleic acid (OA) surfactant, where oleic acid could render the surface of TiO2-CuO hydrophobic. Fourier transform infrared spectroscopy (FTIR), and Scanning electron microscopy (SEM) were used to characterize the surface modification of NPs. The main objective of this study was to investigate the influence of adding modified TiO₂-CuO NPs with weight ratio 1:1 on thermal-physical propertie

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Effect of Zirconia on Some Physical Properties of Porcelain
...Show More Authors

In this study porcelain was prepared by using composition consisting of raw materials with in following fractions , 50% kaolin , 25% feldspar, and 25% silica( SiO2) tested by XRay diffraction (XRD) method .Study the effect additives at different concentration from zirconia (ZrO2) (2,5,10,15,20) Wt% on some physical properties of porcelain, the sample is prepared by the conventional manufacturing method , It is found that some physical properties of porcelain changes considerably with the substituent sample, It was found that the increase of zrconia (ZrO2) additive of all our sample produce. Increasing in dielectric constant and bulk density and decreasing with open porosity and dielectric loss tangent

View Publication Preview PDF
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Effect of Hydrated Lime on the Properties of Roller Compacted Concrete
...Show More Authors

Roller compacted concrete (RCC) is a concrete of no slump, no reinforcement, no finishing, and compacted using vibratory roller. When compared with conventional concrete, it contains less water content
when compared to traditional concrete. The RCC technique achieves significant time and cost savings during the construction of concrete. This study demonstrates the preparation of RCC slab of (38 ×38× 10) cm
samples by using roller compactor which is manufactured in local markets. The Hydrated lime additive is used to study the mechanical and physical properties of that RCC slab samples. This investigation is divided
into two main stages: The First stage consists of hammer compaction method with two gradation of aggregate, dense

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Number of Training Samples for Artificial Neural Network
...Show More Authors

 In this paper we study the effect of the number of training samples for  Artificial neural networks ( ANN ) which is necessary for training process of feed forward neural network  .Also we design 5 Ann's and train 41 Ann's which illustrate how good the training samples that represent the actual function for Ann's.

View Publication Preview PDF
Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Effect of Pressure on the Properties of HgBa2Ca2Cu3O8+δ HTSC System
...Show More Authors

High temperature superconductors with a nominal composition HgBa2Ca2Cu3O8+δ
for different values of pressure (0.2,0.3, 0.5, 0.6, 0.9, 1.0 & 1.1)GPa were prepared by
a solid state reaction method. It has been found that the samples were semiconductor
P=0.2GPa.while the behavior of the other samples are superconductor in the rang
(80-300) K. Also the transition temperature Tc=143K is the maximum at P is equal to
0.5GPa. X-ray diffraction showed a tetragonal structure with the decreasing of the
lattice constant c with the increasing of the pressure. Also we found an increasing of
the density with the pressure.

View Publication Preview PDF
Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of the Synthesis Time on Structural Properties of Copper Oxide
...Show More Authors

The structural properties of the CuO nanopowder oxide prepared reflux technique
without any templates or surfactant, using copper nitrate hydrate (Cu(NO)3 3H2O) in deionized
water with aqueous ammonia solution are reported. The Xrd analysis data and processing in origin
pro program used to get FWHM and integral width to study the effect of different synthesis times
was studied on the structural properties. It was found that values of crystal sizes are 17.274nm,
17.746nm, and 18.560nm, the size of nanoparticles is determined by Halder-Wagner, and 15.796
nm, 15.851nm, and 16.52nm, were calculated by Size-Strain Plot (SSP) method. The Sample was
considered to determine physical and microstructural paramete

... Show More
View Publication Preview PDF
Crossref