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مستوى الافصاح عن المعلومات المالية المتعلقة بالاستدامة على وفق معيار (IFRS-S1) وتأثير على أداء الشركة - بحث تطبيقي في عينة عن المصارف الاسلامية العراقية
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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
User Quality of Experience (QoE) Satisfaction for Video Content Selection (VCS) Framework in Smartphone Devices
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Video streaming is widely available nowadays. Moreover, since the pandemic hit all across the globe, many people stayed home and used streaming services for news, education,  and entertainment. However,   when streaming in session, user Quality of Experience (QoE) is unsatisfied with the video content selection while streaming on smartphone devices. Users are often irritated by unpredictable video quality format displays on their smartphone devices. In this paper, we proposed a framework video selection scheme that targets to increase QoE user satisfaction. We used a video content selection algorithm to map the video selection that satisfies the user the most regarding streaming quality. Video Content Selection (VCS) are classified in

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Improving the efficiency and security of passport control processes at airports by using the R-CNN object detection model
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The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Functional rotation and its impact on tax performance: Applied research in the General Authority for Taxation
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The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
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The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الرقابة الداخلية وتأثيرها في مخاطر التأمين: بحث تطبيقي في شركة التأمين الوطنية
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Individuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement o

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of marketing deception in organizational reputation / applied research in Baghdad pharmacies
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The research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared fo

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
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The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
Die sytaktische Struktur und semantische Bedeutung der konzessiven Ausdrucksmöglichkeiten im Deutschen und Arabischen Eine interpretierende Studie Voegelegt von Hochschullehrer
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Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.
In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.
Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.
Das Hauptziel dieser Forschungsarbeit liegt darin, gleichermaßen beim arabische

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Molecular Identification of Fusobacterium Isolates and limitation of Biofilm Formation Adhesion Gene (fadA) in Dental Outpatients
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 Fusobacterium are compulsory anaerobic gram-negative bacteria, long thin with pointed ends, it causes several illnesses to humans like pocket lesion gingivitis and periodontal disease; therefore our study is constructed on molecular identification and detection of the fadA gene which is responsible for bacterial biofilm formation. In this study, 10.2% Fusobacterium spp. were isolated from pocket lesion gingivitis. The isolates underwent identification depending on several tests under anaerobic conditions and biochemical reactions. All isolates were sensitive to Imipenem (IPM10) 42.7mm/disk, Ciprofloxacin (CIP10) 27.2mm/disk and Erythromycin (E15) 25mm/disk, respectively. 100% of

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Crossref (2)
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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Dehydration of Ethanol Using Pervaporation Separation with Nanoporous Hydrophilic Silica Ceramic Membrane
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The pervaporation using a commercial hydrophilic ceramic membrane supplied from PERVATECH was conducted. The dehydration of ethanol/ water system was used as a model for the pervaporation study. Pervaporation experiments of ethanol/water system were carried out in the temperature range of 303-343K, ethanol concentration in the feed 10-90 vol. % and the feed flow rate in the range of 0.5-10 L/min.  In this work, the effect of operation parameters on permeates fluxes as well as permeates separation factors have been studied. The Water flux is strongly dependent on the temperature; it increased with increasing in temperature, which in turn decreased the selectivity of membrane to water molecules.

In addition water flux was decr

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