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تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها باستخدام البرنامج الاحصائي(SPSS)، وتم التوصل الى مجموعة من النتائج والتي ابرزها : وجود علاقة ارتباط وتأثير موجبتان ومعنويتان

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Publication Date
Tue May 20 2008
Journal Name
Journal Of Planner And Development
The use of mathematical formulas to control river pollution Study area Diyala River within the city of Baquba
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Pollution of the aquatic environment and the depletion of the natural resource cause imbalance in the natural balance of the river environment and contributes to the deterioration of life and the killing of living organisms. Most of the old and modern cities and urban centers were set up close to the rivers because water enters the main lifeblood and all its facilities. The proximity of cities to rivers caused environmental problems resulting from the dumping of residues of these cities to a large and continuous, these wastes include all uses of the city (industrial, agricultural, residential and commercial) and others. The accumulation of these wastes inside the rivers water kills life and makes them unsuitable for various uses to bury

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Publication Date
Fri Dec 01 2023
Journal Name
مجلة العلوم السياسية
مستقبل الحرب الروسية- الاوكرانية ومدى انعكاسها على أمن دول شرق اوربا بعد العام 2022
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تعد الحروب أحد أخطر التهديدات في النظام العالمي; فهي تعد خرقا للقوانين والاعراف الدولية، والمبادئ الإنسانية، و من هنا تأتي دراسة أهمية موضوعنا الموسوم بـ (الاحتمالات المستقبلية للحرب الروسية – الأوكرانية و مدى انعكاسها على أمن دول شرق أوربا بعد العام 2022 ،)اذ يرتكز هذا البحث على دراسة واستعراض الاحتمالات المستقبلية )السيناريوهات) للحرب الروسية – الأوكرانية، والتي شنت من الحكومة الروسية بقيادة الرئيس الروس

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Publication Date
Tue Jun 12 2007
Journal Name
Iraqi Journal Of Laser
Incident Laser Power and Concentration Effects on the Fluorescence of DCM Dye in PMMA Polymer
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Incident laser power and concentration effects on fluorescence emission from DCM dye in PMMA polymer have been investigated. Different concentrations of the dye were used. It was found that the fluorescence intensity increased with increasing of the concentration of the dye, with a red shift. In addition, it was found that the fluorescence intensity increased with the increase of the incident laser power I0.

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
A Spectral, Optical, Microscopic Study, Synthesis and Characterization of PVC Films Containing Schiff Base Complexes
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In this work, synthesis of conducting polymeric films namely, PVC thin films was carried out containing Schiff base (L) with Cu2+, Cr3+, Ni2+, Co2+, in addition to inspecting the possibilities of measuring energy gap values of PVC-L-M with variety metal ions. These new polymeric films (PVC-L-M) were characterized by FTIR spectrophotometry, energy gap and surface morphology. The optical data recorded that the band gap values are influenced by the type of metals. All modified films have a red shift in optical properties in the ultraviolet region. The PVC-L-Co(II) was the lowest value of the optical band gap, 3.1 eV.

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Developing Arabic License Plate Recognition System Using Artificial Neural Network and Canny Edge Detection
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            In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

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Scopus (10)
Crossref (4)
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Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Shift formal regulations on Mesopotamian pottery (Pottery Samarra model): محمد جاسم محمد العبيدي
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Operated Alandziahih "drift theory" as a science talk in most of the cash and technical studies in the early twentieth century, making him and the sciences, arts and culture both fields of experiences, in an attempt to explore the institutions that theory, a number of laws which took control in the internal structures of those acts, resulting in for those institutions to be actively contribute their ideas to guide the pace on the right track. And thus lay the foundations of this theory, which was a big affair in the early twentieth century and still vigorous pace to this day, particularly their applications in various fields of the arts.Although each type of Arts, both in the composition or the theater or means of communication, took joi

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
discriminate analysis and logistic regression existence of multicolleniarty problem(Empirical Study on Anemia)
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The method binery logistic regression and linear discrimint function of the most important statistical methods used in the classification and prediction when the data of the kind of binery (0,1) you can not use the normal regression therefore resort to binary logistic regression and linear discriminant function in the case of two group in the case of a Multicollinearity problem between the data (the data containing high correlation) It became not possible to use binary logistic regression and linear discriminant function, to solve this problem, we resort to Partial least square regression.

In this, search the comparison between binary lo

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Developing Load Balancing for IoT - Cloud Computing Based on Advanced Firefly and Weighted Round Robin Algorithms
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The evolution of the Internet of things (IoT) led to connect billions of heterogeneous physical devices together to improve the quality of human life by collecting data from their environment. However, there is a need to store huge data in big storage and high computational capabilities.   Cloud computing can be used to store big data.  The data of IoT devices is transferred using two types of protocols: Message Queuing Telemetry Transport (MQTT) and Hypertext Transfer Protocol (HTTP). This paper aims to make a high performance and more reliable system through efficient use of resources. Thus, load balancing in cloud computing is used to dynamically distribute the workload across nodes to avoid overloading any individual r

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Scopus (31)
Crossref (15)
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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological Distress in Women upon Coping with Breast Cancer: Coping with Breast Cancer
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Objective(s): To determine the impact of psychological distress in women upon coping with breast cancer.

Methodology: A descriptive design is carried throughout the present study. Convenient sample of (60) woman with breast cancer is recruited from the community. Two instruments, psychological distress scale and coping scale are developed for the study. Internal consistency reliability and content validity are obtained for the study instruments. Data are collect through the application of the study instruments. Data are analyzed through the use of descriptive statistical data analysis approach and inferential statistical data analysis approach.

Results: The study findings depict that women with breast cancer have experien

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