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Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Using He-Ne laser irradiation for enhancing cartilage Autografts
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thirty adult NewZealand rabbits used in this study, they were divided in to two groups (control and treaded with Helium — Neon laser). A square skin flap done on the medial aspect of the auricle of both sides, a square piece of cartilage incised, pealed out from each auricle and fixed in the site of the other, then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated using a Helium —Neon laser with (5mw) power for (10 days) began after the operation directly, (3 rabbits) from each group used for collection of specimens for histopathological examination at the weeks (1,2,3,4, & 6) weeks post the operation .The results revealed Early invasion of the matrix with elastic fibers which continue to t

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Publication Date
Tue Dec 31 2024
Journal Name
Journal Of Soft Computing And Computer Applications
Enhancing Image Classification Using a Convolutional Neural Network Model
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In recent years, with the rapid development of the current classification system in digital content identification, automatic classification of images has become the most challenging task in the field of computer vision. As can be seen, vision is quite challenging for a system to automatically understand and analyze images, as compared to the vision of humans. Some research papers have been done to address the issue in the low-level current classification system, but the output was restricted only to basic image features. However, similarly, the approaches fail to accurately classify images. For the results expected in this field, such as computer vision, this study proposes a deep learning approach that utilizes a deep learning algorithm.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Two Educational Models in Acquiring Historical Concepts and Orientation of Fourth Grade Students in History
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The study focuses on Kamez model and the Claus Meyer model of instructional design, which are models that provide the learner with educational experiences to suit the logical information of the learner and the variety of instructional models. Research Objective: The present research aims to identify Limitations of the study. The current research is determined by ((fourth grade preparatory students, the book of the date of the fourth preparatory course)) Chapter II includes Arabic and foreign studies on the model of Kemp and Claus Mayer in the acquisition of concepts and direction towards the material. Chapter III Experimental Design: The researcher adopted an experimental design with two experimental groups and a control group. The resea

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
The Effect of Diyala River Water Quality on the Quality of Tigris River Water using GIS Mapping
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The assessment of a river water’ quality is an essential procedure of monitor programs and is used to collect basic environmental data. The management of integrated water resources in a sustainable method is also necessary to allow future generations to meet their water needs. The main objective of this research is to assess the effect of the Diyala River on Tigris River water quality using Geographic Information System (GIS) technique. Water samples have been collected monthly from November 2017 to April 2018 from four selected locations in Tigris and Diyala Rivers using the grab sampling method. Fourteen parameters were studied which are Turbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivi

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Structural Imbalances and their impact on Sectoral Growth and Employment in Iraqi Economy for the period 2003-2015: Analytical study.
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Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

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Publication Date
Tue Apr 18 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of organic, mineral and bio-fertilizer and their interaction on growth, and some quality characters of potato Solanum tuberosum L. cv.(Burren).
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RG Majeed, AS Ahmed, Jornal of Al-Muthanna for Agricultural Sciences, 2023

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Publication Date
Tue Dec 22 2020
Journal Name
Clinical And Experimental Dental Research
Prevalence and factors influencing reporting of true periodontal chief complaints: A retrospective analysis
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Abstract<sec><title>Objectives

To investigate the prevalence of true periodontal chief complaints (CC) and the factors affecting their reporting by patients with periodontal diseases (PD).

Materials and Methods

This cross‐sectional study was based on retrospective analysis of available periodontal records. Different personal and demographic variables were obtained from these records including CC, age, gender, working status, past medical/dental history, smoking status and diagnosis. In addition, clinical parameters of plaque index, gingival index, probing pocket depth (PPD), and number of missing teeth. Periodontal CC were r

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Use of One-Way Multivariate Analysis of Variance in the Impact of the Database on the Fields of Banking Service in Some Iraqi Banks
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 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Quality assurance of the linear accelerator device using Star Track and Perspex
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In this study, the quality assurance of the linear accelerator available at the Baghdad Center for Radiation Therapy and Nuclear Medicine was verified using Star Track and Perspex. The study was established from August to December 2018. This study showed that there was an acceptable variation in the dose output of the linear accelerator. This variation was ±2% and it was within the permissible range according to the recommendations of the manufacturer of the accelerator (Elkta).

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Simplified Novel Approach for Accurate Employee Churn Categorization using MCDM, De-Pareto Principle Approach, and Machine Learning
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Churning of employees from organizations is a serious problem. Turnover or churn of employees within an organization needs to be solved since it has negative impact on the organization. Manual detection of employee churn is quite difficult, so machine learning (ML) algorithms have been frequently used for employee churn detection as well as employee categorization according to turnover. Using Machine learning, only one study looks into the categorization of employees up to date.  A novel multi-criterion decision-making approach (MCDM) coupled with DE-PARETO principle has been proposed to categorize employees. This is referred to as SNEC scheme. An AHP-TOPSIS DE-PARETO PRINCIPLE model (AHPTOPDE) has been designed that uses 2-stage MCDM s

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