Preferred Language
Articles
/
jpgiafs-1089
The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
...Show More Authors

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the provision to be withheld to face the risks of seizing   such real estates .This procedure helps to fairly present  the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq  , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Apr 01 2023
Journal Name
Materials Today: Proceedings
Bimetallic (Fe/Zn-ZIF-8) crystals: Fabrication and adsorptive removal activity
...Show More Authors

This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

... Show More
View Publication
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Describing Polymers Synthesized from Reducing Sugars and Ammonia Employing FTIR Spectroscopy
...Show More Authors

          Melanoidins can be diagnosed using the Fourier transform infrared (FTIR) technique. UV/Vis is an effective tool for both qualitative and quantitative analysis of chemical components in melanoidin polymers. The structural and vibrational features of melanoidin synthesized from D-glucose and D-fructose are identical, according to FTIR spectra, with the only difference being the intensity of bands.  Using FTIR spectra, the skeleton of melanoidin is divided into seven major regions. The existence of the C=C, C=N, and C=O groups in all melanoidins formed from fructose and glucose with ammonia is confirmed by the areas ranging from 1600 to 1690 cm-1, and the band is largely evident as a broad shoulder. Both melan

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Thu Dec 19 2024
Journal Name
Ieee Explorer
A Novel Flow Priority and Continuity Control Mechanism in SDN Network
...Show More Authors

In recent days, the escalating need to seamlessly transfer data traffic without discontinuities across the Internet network has exerted immense pressure on the capacity of these networks. Consequently, this surge in demand has resulted in the disruption of traffic flow continuity. Despite the emergence of intelligent networking technologies such as software-defined networking, network cloudification, and network function virtualization, they still need to improve their performance. Our proposal provides a novel solution to tackle traffic flow continuity by controlling the selected packet header bits (Differentiated Services Code Point (DSCP)) that govern the traffic flow priority. By setting the DSCP bits, we can determine the appropriate p

... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 12 2021
Journal Name
Sensors
A Robust Handwritten Numeral Recognition Using Hybrid Orthogonal Polynomials and Moments
...Show More Authors

Numeral recognition is considered an essential preliminary step for optical character recognition, document understanding, and others. Although several handwritten numeral recognition algorithms have been proposed so far, achieving adequate recognition accuracy and execution time remain challenging to date. In particular, recognition accuracy depends on the features extraction mechanism. As such, a fast and robust numeral recognition method is essential, which meets the desired accuracy by extracting the features efficiently while maintaining fast implementation time. Furthermore, to date most of the existing studies are focused on evaluating their methods based on clean environments, thus limiting understanding of their potential a

... Show More
View Publication
Scopus (38)
Crossref (38)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Fusion: Practice And Applications
A Hybrid Meta-Heuristic Approach for Test Case Prioritization and Optimization
...Show More Authors

The application of the test case prioritization method is a key part of system testing intended to think it through and sort out the issues early in the development stage. Traditional prioritization techniques frequently fail to take into account the complexities of big-scale test suites, growing systems and time constraints, therefore cannot fully fix this problem. The proposed study here will deal with a meta-heuristic hybrid method that focuses on addressing the challenges of the modern time. The strategy utilizes genetic algorithms alongside a black hole as a means to create a smooth tradeoff between exploring numerous possibilities and exploiting the best one. The proposed hybrid algorithm of genetic black hole (HGBH) uses the

... Show More
View Publication
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Wed Oct 01 2025
Journal Name
Results In Engineering
Advances in Piezoelectric Energy Harvesting: Materials, Configurations, and Power Optimisation Strategies
...Show More Authors

View Publication
Scopus (4)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Manufacturing and Testing a Double Action Feed Pellet Durability Measuring Device
...Show More Authors
Abstract<p>The experiment was aimed to evaluate a locally manufactured a dual-action device used for measuring feed pellets durability. The device performs dropping process in conventional devices, then sifting process to separate the pellets from the crumbles simultaneously, with a control the motor speed by using the pulse width modulation (PWM) Technique. The device performance was compared with the durability measuring device of a moving drop box. Rotational speed, diameter of the die holes of the machine was used in this study. The results showed that increasing the rotational speed of the die from 280 to 300 and to 320 rpm, increasing the die holes diameter from 3 to 4 and to 5 mm, led to </p> ... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Fri Sep 16 2022
Journal Name
Sustainability
Intellectual Capital History and Trends: A Bibliometric Analysis Using Scopus Database
...Show More Authors

This article aims to provide a bibliometric analysis of intellectual capital research published in the Scopus database from 1956 to 2020 to trace the development of scientific activities that can pave the way for future studies by shedding light on the gaps in the field. The analysis focuses on 638 intellectual capital-related papers published in the Scopus database over 60 years, drawing upon a bibliometric analysis using VOSviewer. This paper highlights the mainstream of the current research in the intellectual capital field, based on the Scopus database, by presenting a detailed bibliometric analysis of the trend and development of intellectual capital research in the past six decades, including journals, authors, countries, inst

... Show More
View Publication Preview PDF
Scopus (88)
Crossref (111)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Fuel
Biodiesel from batch and continuous oleic acid esterification using zeolite catalysts
...Show More Authors

View Publication
Scopus (91)
Crossref (90)
Scopus Clarivate Crossref
Publication Date
Thu May 07 2026
Journal Name
Dawn (democracy For The Arab World Now)
Gaza and Iran Show How Power Is Overriding International Law - DAWN
...Show More Authors

International law is no longer suffering from violations alone. It is confronting a deeper crisis of credibility: a widening belief that rules that still exist on paper no longer bind the most powerful states in practice.

View Publication Preview PDF