Preferred Language
Articles
/
jeasiq-926
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
...Show More Authors

This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jun 05 2026
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Observing Media Publishing During International Conferences: (Arab Summit 2012 as a Model)
...Show More Authors

 

This study aims to identify the issue of observing media publishing and its importance for public relations in the management of special events; and its role in building the positive image of the target audience through communication messages that illustrate the political, economic and diplomatic importance of the Arab Summit. As such Summit is one of the conferences that Iraq sought to secure the requirements of its convening to re-activate its political and diplomatic role in the Arab Ocean, especially after the circumstances and crises that Iraq went through.

The convening of the Arab Summit under the auspices of Iraq was a qualitative transition, during which Iraq sought to achieve some gains b

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effects of Gas Flow on Spectral Properties of Plasma Jet Induced by Microwave
...Show More Authors

In this paper, a construction microwave induced plasma jet(MIPJ) system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate using flow meter regulator. The influence of the MIPJ parameters such as applied voltage and argon gas flow rate on macroscopic microwave plasma parameters were studied. The macroscopic parameters results show increasing of microwave plasma jet length with increasing of applied voltage, argon gas flow rate where the plasma jet length exceed 12 cm as maximum value. While the increasing of argon gas flow rate will cause increasing into the ar

... Show More
View Publication Preview PDF
Scopus (17)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Thu Jan 20 2022
Journal Name
Webology
Hybrid Intrusion Detection System based on DNA Encoding, Teiresias Algorithm and Clustering Method
...Show More Authors

Until recently, researchers have utilized and applied various techniques for intrusion detection system (IDS), including DNA encoding and clustering that are widely used for this purpose. In addition to the other two major techniques for detection are anomaly and misuse detection, where anomaly detection is done based on user behavior, while misuse detection is done based on known attacks signatures. However, both techniques have some drawbacks, such as a high false alarm rate. Therefore, hybrid IDS takes advantage of combining the strength of both techniques to overcome their limitations. In this paper, a hybrid IDS is proposed based on the DNA encoding and clustering method. The proposed DNA encoding is done based on the UNSW-NB15

... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The economic effects of money laundering and the role of banking service in combat it: a prospective study of a sample
...Show More Authors

Money laundering is consider a crime in legal perspective and aphenomenon of negative effects in economic and Social perspective for thevarious countries of the world by the diversity of their economies to make thebadly damaged in the banking service and its reputation in some cases may leadto bankruptcy of banks, and the fact that banks is one of the most importantcircles that revolve the illicit funds, Due to its branched the banking operations,speed and overlap and increase it's complicated with the progress of bankingoperations and the use of electronic services modern here's challenges atvarious levels between the application of the legislation to combat moneylaundering and between actual fact it must find ways and means of legislat

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Designing a Secure Software-Defined Radio Transceiver using the Logistic Map
...Show More Authors

The need to exchange large amounts of real-time data is constantly increasing in wireless communication. While traditional radio transceivers are not cost-effective and their components should be integrated, software-defined radio (SDR) ones have opened up a new class of wireless technologies with high security.  This study aims to design an  SDR  transceiver was built using one type of modulation, which is 16 QAM, and adding a  security subsystem using one type of chaos map, which is a  logistic map, because it is a very simple nonlinear dynamical equations that generate a random key and  EXCLUSIVE  OR with the originally transmitted data to protect data through the transmission. At th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Spontaneous Abortion upon Women's Physical and Spiritual Status
...Show More Authors

Background: Spontaneous abortion means that a pregnancy is lost prior to viability, the loss of a fetus weighing less than 500 g, and the loss of an embryo or fetus at 20 weeks gestation or less (WHO, 2001). Glenville, (2001) has reported that suffering a miscarriage is one of the most devastating things that can happen to a woman, and to her husband. Many women conceive easily and are not emotionally or physically prepared for the shock of losing a baby. Objective: To know effects of spontaneous abortion upon physical status and spiritual beliefs , also find out the association between physical status and spi

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Optimum Design of Power System Stabilizer based on Improved Ant Colony Optimization Algorithm
...Show More Authors

This paper presents an improved technique on Ant Colony Optimization (ACO) algorithm. The procedure is applied on Single Machine with Infinite Bus (SMIB) system with power system stabilizer (PSS) at three different loading regimes. The simulations are made by using MATLAB software. The results show that by using Improved Ant Colony Optimization (IACO) the system will give better performance with less number of iterations as it compared with a previous modification on ACO. In addition, the probability of selecting the arc depends on the best ant performance and the evaporation rate.

 

View Publication Preview PDF
Publication Date
Sat Mar 21 2020
Journal Name
Journal Of Engineering
Development of Iraqi license plate recognition system based on Canny edge detection method
...Show More Authors

In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny Edge detection algo

... Show More
Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Development of Iraqi License Plate Recognition System based on Canny Edge Detection Method
...Show More Authors

In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Diversity and Geographical Distribution of Sand Flies Phlebotomus papatasi (Diptera: Phlebotominae) by using Geometric Morphometric Technique from two Iraqi Provinces
...Show More Authors

            The variation in wing morphological features was investigated using geometric morphometric technique of the Sand Fly from two Iraqi provinces Babylon and Diyala . We distributed eleven landmarks on the wings of Sand Fly species. By using the centroid size and shape together, all species were clearly distinguished.  It is clear from these results that the wing analysis is an essential method for future geometric morphometry studies to distinguish the species of Sand Flies in Iraq.

View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref