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information and communication technologies and their impact on changed the financial reporting system In a Sample in Iraqi banks
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paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.                              

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
The Al-Abiadh Valley Drainage Basin Environmental Aspects Extraction Using Quantitatively Morphometric Analyses of Shuttle Radar Topographic Mission Data
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         The accurate extracting, studying, and analyzing of drainage basin morphometric aspects is important for the accurate determination of environmental factors that formed them, such as climate, tectonic activity, region lithology, and land covering vegetation.

This work was divided into three stages; the 1st stage was delineation of the Al-Abiadh basin borders using a new approach that depends on three-dimensional modeling of the studied region and a drainage network pattern extraction using (Shuttle Radar Topographic Mission) data, the 2nd was the classification of the Al-Abiadh basin streams according to their shape and widenings, and the 3rd was ex

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Publication Date
Mon May 01 2017
Journal Name
Journal Of Arab Studies In Education & Psychology (asep)
Procedural Knowledge for the, Mathematics Departments Students, College of Education for Pure Sciences / Ibn al-Haytham, University of Baghdad
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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Molecular detection by some virulence genes of Salmonella enterica subsp. enterica isolated from the stool of children with diarrhea
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Diarrhea is a real disease in childhood which could cause death. Therefore, this study was conducted to isolate Salmonella from 350 stool samples taken from children under five years in age, suffering from diarrhea during the period from March 2019 to March 2020 in Tikrit city / Iraq. The results showed the possibility to isolate ten isolates of Salmonella enterica subsp. Enterica, an infection rate, represents 2.875% of the total rate of patients who suffer from diarrhea. The virulence genes were investigated for ten isolates of S. enterica subsp. enterica, the result is that all isolates possessed the genes stn, invA, lpfA with an appearance percentage of 100%, whi

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Publication Date
Tue Feb 16 2021
Journal Name
Applied Physics A
Widening of the optical band gap of CdO2(1-X)Al(X) thin films prepared by pulsed laser deposition
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In this study, doped thin cadmium peroxide films were prepared by pulsed laser deposition with different doping concentrations of aluminium of 0.0, 0.1, 0.3, and 0.5 wt.% for CdO2(1-X)Al(X) and thicknesses in the range of 200 nm. XRD patterns suggest the presence of cubic CdO2 and the texture factor confirms that the (111) plane was the preferential growth plane, where the texture factor and the grain size decreased from 2.02 to 9.75 nm, respectively, in the pure sample to 1.88 and 5.65 nm, respectively, at a concentration of 0.5 wt%. For the predominant growth plane, the deviation of the diffraction angle Δθ and interplanar distance Δd from the standard magnitudes was 2.774° and 0.318 Å, respectively, for the pure sample decreased to

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Surface Characterization of PEKK Modified by stron-tium –hydroxyapatite coating as implant material Via the magnetron sputtering Deposition technique
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Background: The best material for dental implants is polyetherketoneketone (PEKK). However, this substance is neither osteoinductive nor osteoconductive, preventing direct bone apposition. Modifying the PEKK with bioactive elements like strontium hydroxyapatite is one method to overcome this (Sr-HA). Due to the technique's capacity to provide better control over the coating's properties, RF magnetron sputtering has been found to be a particularly useful technique for deposition. Materials and methods : With specific sputtering conditions, the RF magnetron technique was employed to provide a homogeneous and thin coating on Polyetherketoneketone substrates.. the coatings were characterized by Contact angle, adhesion test, X-ray

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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FAUNISTIC REVIEW OF THE GENUS CHAITOPHORUS KOCH, 1854 (APHIDIDAE, CHAITOPHORINAE, CHAITOPHORINI) WITH NEW RECORD SPECIES FOR IRAQ APHID FAUNA
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    A faunistic review of the genus Chaitophorus Koch, 1854, including four species in Iraq is given; the distribution data of each species and their hosts have been recorded. In this investigation the poplar leaf aphid Ch. populialbae (Boyer de Fonscolombe, 1841) is recorded here for the first time in Iraq on popular trees Populus euphratica Oliv. during the period from November 2016 to April 2017 in Baghdad province.

 

    A brief description for apterous viviparous female of this species is given; and a  key to the species of the genus Chaitophorus is constricted.

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Publication Date
Sat Aug 25 2018
Journal Name
Water
Minimizing the Principle Stresses of Powerhoused Rock-Fill Dams Using Control Turbine Running Units: Application of Finite Element Method
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This study focuses on improving the safety of embankment dams by considering the effects of vibration due to powerhouse operation on the dam body. The study contains two main parts. In the first part, ANSYS-CFX is used to create the three-dimensional (3D) Finite Volume (FV) model of one vertical Francis turbine unit. The 3D model is run by considering various reservoir conditions and the dimensions of units. The Re-Normalization Group (RNG) k-ε turbulence model is employed, and the physical properties of water and the flow characteristics are defined in the turbine model. In the second phases, a 3D finite element (FE) numerical model for a rock-fill dam is created by using ANSYS®, considering the dam connection with its powerhouse

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Surface Characterization of PEKK Modified by stron-tium –hydroxyapatite coating as implant material Via the magnetron sputtering Deposition technique
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Background: The best material for dental implants is polyetherketoneketone (PEKK). However, this substance is neither osteoinductive nor osteoconductive, preventing direct bone apposition. Modifying the PEKK with bioactive elements like strontium hydroxyapatite is one method to overcome this (Sr-HA). Due to the technique's capacity to provide better control over the coating's properties, RF magnetron sputtering has been found to be a particularly useful technique for deposition.

Materials and methods : With specific sputtering conditions, the RF magnetron technique was employed to provide a homogeneous and thin coating on Polyetherketoneketone substrates.. the coatings were characterized by Contact angle, adhesion test, X-ray dif

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Publication Date
Mon Jun 30 2025
Journal Name
Iraqi Journal Of Science
Numerical Simulation of Double-Sided Lid-Driven Cavity Flow Using Moment-Based Boundary Conditions for The Lattice Boltzmann Method
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The present study considers to confirming the applicability of flow with double-sided square lid driven cavity flow by using the lattice Boltzmann equation with moment-based boundary conditions for no slip boundaries.  The boundary conditions are applied over the hydrodynamic moments of the lattice Boltzmann equations locally at each node. The investigation is carried out numerically for both single and multiple relaxation time models. To simulate two-sided lid driven-cavity flow, the top and bottom walls are moving with constant velocity while other walls are stationary. Various Reynolds numbers are used in a range of 100 and up to 5000. The present method shows the effect of the moving boundaries on the two symmetrical cavities t

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Publication Date
Thu Jul 23 2026
Journal Name
Egyptian Journal Of Aquatic Biology And Fisheries
Evaluation of the Yellow Mealworm (Tenebrio molitor) Meal as an Alternative Protein Source for Common Carp (Cyprinus carpio) Fingerlings
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This study evaluated yellow mealworm (Tenebrio molitor) larvae meal as an alternative animal-protein ingredient in diets for common carp (Cyprinus carpio) fingerlings. Two diets were compared for 60 days: a conventional fish-meal diet (T1; 32.09% crude protein) and a diet in which the animal-protein component was replaced weight-for-weight with T. molitor meal (T2; 23.88% crude protein). Each treatment was tested in duplicate tanks containing 28 fingerlings per tank, and growth was assessed over three consecutive 20-day phases. The initial mean body weight was 3.21 g. Weight gain differed significantly between treatments (p < 0.05), with the highest total value recorded in T2 (4.87 ± 0.47 g). The T2 diet produced a significantly higher fee

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