Preferred Language
Articles
/
jeasiq-676
Asymmetry of accounting information - the reasons and proposed treatments
...Show More Authors

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regulations  and un-following the criterions of professional conduct by accountants adopted by these units, so to achieve the research objectives, the Researcher has adopted the Inductive approach in view the topic, which was adopted on an extrapolation of the previous experiments and research in the accounting literature review. A questionnaire has been applicated  and distributed to a sample of accountants and professionals working in the economic units that represent the  research sample with total form of (75) persons ,

the most important results reached by this paper that the existing gaps in the Unified Accounting System led to influence the objectivity and credibility of the accounting information contained in the financial statements of economic units in the research sample. As well as the uniform accounting system in its current form does not respond to the needs of the accounting information users, so it requires modifications to ensure consistency with the changes in the business environment of the fact that the use of the principle of historical cost inappropriate manner that reflects the appropriate financial statements and presentation of accounting information to suit all the needs of its users, and no longer provides sufficient information on the business results in economic units of the research sample, it did not take into account changes in the needs of accounting information users, in addition to not taken into account the social and environmental performance of the unit and economic research found that if you do not include corporate law amendments dealing all developments that occur in the contemporary business environment and what should be on the boards of directors have to deal with these variables, led to the effect found in how their duties and functions of the public body.                                                                      

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering Science And Technology
A proposed dual size design for energy minimization in sub-threshold circuits
...Show More Authors

Sub-threshold operation has received a lot of attention in limited performance applications.However, energy optimization of sub-threshold circuits should be performed with the concern of the performance limitation of such circuit. In this paper, a dual size design is proposed for energy minimization of sub-threshold CMOS circuits. The optimal downsizing factor is determined and assigned for some gates on the off-critical paths to minimize the energy at the maximum allowable performance. This assignment is performed using the proposed slack based genetic algorithm which is a heuristic-mixed evolutionary algorithm. Some gates are heuristically assigned to the original and the downsized design based on their slack time determined by static tim

... Show More
Preview PDF
Scopus
Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Proposed Face Detection Classification Model Based on Amazon Web Services Cloud (AWS)
...Show More Authors

One of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services through our ca

... Show More
View Publication
Crossref (5)
Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Proposed Face Detection Classification Model Based on Amazon Web Services Cloud (AWS)
...Show More Authors

One of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services th

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Sustainable Roadway Planning: A Model for a Proposed Rating System in Iraq
...Show More Authors

     The goal of the research is to develop a sustainable rating system for roadway projects in Iraq for all of the life cycle stages of the projects which are (planning, design, construction and operation and maintenance). This paper investigates the criteria and its weightings of the suggested roadway rating system depending on sustainable planning activities. The methodology started in suggesting a group of sustainable criteria for planning stage and then suggesting weights from (1-5) points for each one of it. After that data were collected by using a closed questionnaire directed to the roadway experts group in order to verify the criteria weightings based on the relative importance of the roadway related impacts

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposed method to estimate missing values in Non - Parametric multiple regression model
...Show More Authors

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

 

View Publication Preview PDF
Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Proposed Design Charts for Reinforced Concrete Spread Foundations Subjected to Concentric Load
...Show More Authors

The design of reinforced concrete spread foundations mainly depends on soil bearing capacity, loading value, and column size. So for each design case, tiresome calculations and time consumption are needed. In this paper, generalized design charts are presented and plotted according to derivations based on the ACI 318 M-2019 Code. These charts could be used directly by the structural designers to estimate the column size, foundation thickness, and dimensions as well as the foundation reinforcement under a certain given concentric load assuming a uniformly distributed contact pressure underneath the foundation. Of noteworthy, these charts are oriented to deal with square isolated footings with a square concentric column, covering reasonable r

... Show More
View Publication
Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
A Proposed Management System for Construction Practices during Sustainable Buildings Life Cycle
...Show More Authors

For many years, the construction industry damages have been overlooked such as unreasonable consumption of resources in addition to producing a lot of construction waste but with global awareness growth towards the sustainable development issues, the sustainable construction practices have been adopted, taking into account the environment and human safety. The research aims to propose a management system for construction practices which could be adopted during constructing different types of sustainable buildings besides formulating flowcharts which clarify the required whole phases of sustainable buildings life cycle. The research includes two parts: theoretical part which generally ,handles the sustainability concepts at construction i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Aug 12 2017
Journal Name
Journal Of Engineering
Prepare rules spatial data for soils and the Calculation of an Area in Iraq for Industrial Purposes using Geographic Information Systems (GIS)
...Show More Authors

 
      The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Use of Internet by Universities Teachers and Benefits in Teaching and Scientific Research
...Show More Authors

The research aims to shed light on the internet and how to employ them and to take advantage of applications in scientific research among faculty members, from a survey the opinions of professors at the University of Alanbar and Almustansiriah, to see the reality of use of the Internet and ways to invest in the service of scientific research.
The follow descriptive analysis approach , which is appropriate to the nature of this study concerned with exploring the views on the uses of the Internet. The study reached the field the following results:
1- There are(60) % of respondents use the Internet on an ongoing basis to see new information and keep pace with scientific developments in the field of specialty and the average use of the

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
An Enhanced Approach of Image Steganographic Using Discrete Shearlet Transform and Secret Sharing
...Show More Authors

Recently, the internet has made the users able to transmit the digital media in the easiest manner. In spite of this facility of the internet, this may lead to several threats that are concerned with confidentiality of transferred media contents such as media authentication and integrity verification. For these reasons, data hiding methods and cryptography are used to protect the contents of digital media. In this paper, an enhanced method of image steganography combined with visual cryptography has been proposed. A secret logo (binary image) of size (128x128) is encrypted by applying (2 out 2 share) visual cryptography on it to generate two secret share. During the embedding process, a cover red, green, and blue (RGB) image of size (512

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (9)
Scopus Clarivate Crossref