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The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
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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.

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Effect of strategic thinking in human resource management strategies “Analytical field study of the views of a sample of managers in the Iraqi Ministry of Health”
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The researcher attempts to diagnose the level of the effect  of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of th

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Parallel Computing for Sorting Algorithms
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The expanding use of multi-processor supercomputers has made a significant impact on the speed and size of many problems. The adaptation of standard Message Passing Interface protocol (MPI) has enabled programmers to write portable and efficient codes across a wide variety of parallel architectures. Sorting is one of the most common operations performed by a computer. Because sorted data are easier to manipulate than randomly ordered data, many algorithms require sorted data. Sorting is of additional importance to parallel computing because of its close relation to the task of routing data among processes, which is an essential part of many parallel algorithms. In this paper, sequential sorting algorithms, the parallel implementation of man

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Publication Date
Mon Jan 01 2024
Journal Name
Fusion: Practice And Applications
Optimizing Task Scheduling and Resource Allocation in Computing Environments using Metaheuristic Methods
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Optimizing system performance in dynamic and heterogeneous environments and the efficient management of computational tasks are crucial. This paper therefore looks at task scheduling and resource allocation algorithms in some depth. The work evaluates five algorithms: Genetic Algorithms (GA), Particle Swarm Optimization (PSO), Ant Colony Optimization (ACO), Firefly Algorithm (FA) and Simulated Annealing (SA) across various workloads achieved by varying the task-to-node ratio. The paper identifies Finish Time and Deadline as two key performance metrics for gauging the efficacy of an algorithm, and a comprehensive investigation of the behaviors of these algorithms across different workloads was carried out. Results from the experiment

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
Effect of HPV infection on the expression of fibronectin in a group of Iraqi women with cervical carcinoma
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: Cervical malignancy positioned as the fourth most prevalent disease among women around the world. HPVs especially HPV16 are the causative agent of cervical cancer, responsible of about 5% of all human cancers worldwide. Some researchers found that the fibronectin is repressed by the papillomavirus (HPV) type 16 E7 oncoprotein in both HPV-positive nontumorigenic and tumorigenic cell lines, while others found that the HPV oncoprotein increase the levels of fibronectin. The aim is to study the effect of HPV infection on Fibronectin expression and their correlation onthe development of Cervicalcancinoma. The current retrospective study enrolled paraffinized blocks of two groups. The research included 30 cervical carcinomatous tissues as well

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Applying the substance-field model mechanism to problem solving in industrial product design: محمد علي حسين القيسي
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  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Applying Cognitive Methodology in Designing On-Line Auto-Tuning Robust PID Controller for the Real Heating System
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A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

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Publication Date
Thu Jun 05 2014
Journal Name
Arabian Journal Of Geosciences
Applying the cluster analysis technique in logfacies determination for Mishrif Formation, Amara oil field, South Eastern Iraq
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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Intellectual Capital And Its Revenues On The Investment Applied Research On Sample of Banks Listed on In The Iraq Stocks Exchange
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Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of fraud detection skills in the settlement of Compensatory claims for the fire and accident insurance portfolio: An applied study in the national and Iraqi insurance companies
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The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

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