Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o

Objectives: This research aims to study the artificial intelligence (AI) skills re-quired by employees in information institutions, specifically university libraries in Iraq, to enhance their services and align with modern technological advancements. It highlights the gap between the current knowledge of employees in Al technologies and their practical applications to improve the services of information institutions. Methodology: The research adopted a descriptive survey method, targeting em- ployees in three prestigious university libraries in Baghdad: the Central Library of the University of Baghdad, the Central Library and House of Books of Al-Mustansiriyah University, and the Central Library of the Iraqi University. A sample of (160)

Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

Objective: To determine the effectiveness of a dietary educational program upon the hypertensive client’s
information.
Methodology: The sample of the study consists of (60) hypertensive clients who attended Al Anbar Health Office –Al
Andalus Health Center during the period of the study from the14th of March 2010 to the 30th of September 2010. The
sample is divided into two groups; study group (30) hypertensive clients who received dietary educational program
and control group (30) hypertensive clients who received a routine care from the center. Three major instruments
were used; these instruments included (1) knowledge test which was applied on both groups pretest and eight weeks
post-test (2) questions to know

A pseudo-slug flow is a type of intermittent flow characterized by short, frothy, chaotic slugs that have a structure velocity lower than the mixture velocity and are not fully formed. It is essential to accurately estimate the transition from conventional slug (SL) flow to pseudo-slug (PSL) flow, and from SL to churn (CH), by precisely predicting the pressure losses. Recent research has showed that PSL and CH flows comprise a significant portion of the conventional flow pattern maps. This is particularly true in wellbores and pipelines with highly deviated large-diameter gas-condensate wellbores and pipelines. Several theoretical and experimental works studied the behavior of PSL and CH flows; however, few models have been suggested to pre

Abstract This study explores the extent to which public relations (PR) departments within Traqj governmental institutions are integrating artificial intelligence (AI) applications into their communication activities. The research adresses the growing importanc of AI in enhancing administrative efficieney, communication transparency, and stakeholder engagement. Adopting a descriptive research design, the study relied on an electtonic questionnaire distributed to PR profesionals across various ministries and government bodies, collecting 100 valid responses. The indings reveal that while younger PR practitioners are actively embracing AI, older employees show limited engagement. Most participants acquired AI-related skills through self- learn

Industries copper a craft that requires precision and patience great in the processes of industrialization and execution of product launches brass designs and a variety of forms , and the goal of research into the possibility of the use of modern technologies in the development of industries copper local , and identifies research study models of industries copper local to the city of Baghdad , and are available in the markets for the period from (200 - 2011) , Chapter II Multi industries copper local and technical in the copper industry , and after analysis models the sample was the most important conclusions : can work forms a multi- product copper formations deep or window using the technique work motifs and patterns. - formations deco