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Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
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  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight  on the hypothesis that the existence of correct valuation procedures for the stock of strategic commodities leads to honest and fair data, and to prove the research hypothesis based on the financial statements of the company for the years (2008-2010).

     Based on the above, the research came with  conclusions, the most important of which was the absence of a local standard that regulates the accounting transactions of those companies that are based on their continuation on the grants provided to them in general or government support in particular. Accounting prevailing for measuring and evaluating stocks last term in the financial statements in accordance with the accounting standard No. (5) for inventory that does not mean measuring support for stocks last term in the statements of support value achievement, which is a flaw in measuring the amount of support and as a result of the activity.

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Molding and simulation sedimentation process using finite difference method
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Abstract<p>The goal of this research is to develop a numerical model that can be used to simulate the sedimentation process under two scenarios: first, the flocculation unit is on duty, and second, the flocculation unit is out of commission. The general equation of flow and sediment transport were solved using the finite difference method, then coded using Matlab software. The result of this study was: the difference in removal efficiency between the coded model and operational model for each particle size dataset was very close, with a difference value of +3.01%, indicating that the model can be used to predict the removal efficiency of a rectangular sedimentation basin. The study also revealed</p> ... Show More
Publication Date
Tue Jan 31 2023
Journal Name
Iraqi Geological Journal
Discrimination Reef and Non-Reef Environments, Using REE Geochemistry
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This research aims to distinguish the reef environment from the non-reef environment. The Oligocene-Miocene-succussion in western Iraq was selected as a case study, represented by the reefal limestone facies of the Anah Formation (Late Oligocene) deposited in reef-back reef environments, dolomitic limestone of the Euphrates Formation (Early Miocene) deposited in open sea environments, and gypsiferous marly limestone of the Fatha Formation (Middle Miocene) deposited in a lagoonal environment. The content of the rare earth elements (REEs) (La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Er, Ho, Tm, Yb, Lu, and Y) in reef facies appear to be much lower than of those in the non-reef facies. The open sea facies have a low content of REEs due to bein

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Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Lamport
Cryptanalysis for Brute Force Attack and XOR Ciphering Methods
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Responsible accounting and its role in achieving competitive advantage
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One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive

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Scopus
Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials &amp; Continua
Submarine Hunter: Efficient and Secure Multi-Type Unmanned Vehicles
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Publication Date
Thu Sep 15 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Roseomonas gilardii NCTC 13290 Strain Pigment Extraction and Characterization
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Introduction: The study was intended for Roseomonas gilardii NTCC 13290 strain pigment extraction and characterization. Methodology: The pigment-producing bacterial were cultured on Columbia blood agar and nutrient media agar. Then the pigments were extracted by ethanol. The candidate pigment was further characterized by different biotechnological techniques: UV-Vis spectroscopy, FT-IR to analyze the functional group of the targeted pigment, and TLC media. Results: The cultivation of Roseomonas gilardii on media showed pink color and nearly runny texture. The bacterial colonies were microscopically gram stained and examined, the R. gilardii was seen as coccobacillus colonies that mostly form pairs arranged as short chains. The R. gilardii b

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Publication Date
Sat Aug 27 2022
Journal Name
International Journal Of Health Sciences
Heterocyclic compounds-based liquid crystals: Synthesis and mesomorphic properties
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A series of liquid crystals comprising a heterocyclics dihydro pyrrole and 1,2,3-triazole rings [VII]-[X] were synthesized by many steps starting from a reaction of 3,3'-dimethyl-[1,1'-biphenyl]- 4,4'-diamine with chloroacetyl chloride in a mixture of solutions DMF and TEA to synthesise the compounds [I], then the compounds [I] reacted with malononitrile in 1,4-dioxane and TEA solutions to produce compounds [II], then the first step is repeated with compound [II] where it reacted with chloroacetyl chloride in mixture of DMF and TEA to give compound [III], this compound reacted with sodium azide in the presence of sodium chloride and DMF as solvent to produce the compound [IV], which reacted with acrylic acid by a 1.3 dipolar reaction in sol

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Channel Estimation and Prediction Based Adaptive Wireless Communication Systems
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Wireless channels are typically much more noisy than wired links and subjected to fading due to multipath  propagation which result in ISI and hence high error rate. Adaptive modulation is a powerful technique to improve the tradeoff between spectral efficiency and Bit Error Rate (BER). In order to adjust the transmission rate, channel state information (CSI) is required at the transmitter side.

In this paper the performance enhancement of using linear prediction along with channel estimation to track the channel variations and adaptive modulation were examined. The simulation results shows that the channel estimation is sufficient for low Doppler frequency shifts (<30 Hz), while channel prediction is much more suited at

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Publication Date
Sat Mar 30 2024
Journal Name
Wasit Journal For Pure Sciences
Arabic and English Texts Encryption Using Modified Playfair Algorithm
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To maintain the security and integrity of data, with the growth of the Internet and the increasing prevalence of transmission channels, it is necessary to strengthen security and develop several algorithms. The substitution scheme is the Playfair cipher. The traditional Playfair scheme uses a small 5*5 matrix containing only uppercase letters, making it vulnerable to hackers and cryptanalysis. In this study, a new encryption and decryption approach is proposed to enhance the resistance of the Playfair cipher. For this purpose, the development of symmetric cryptography based on shared secrets is desired. The proposed Playfair method uses a 5*5 keyword matrix for English and a 6*6 keyword matrix for Arabic to encrypt the alphabets of

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Crossref
Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Stability and periphery in Graphic design: دينا محمد عناد
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Graphic design art depends on changeable cognitive systems which their relation and items relying on the accumulation of humane knowledge and thong and the humane look to the venality and his explanation to the relation between him and the venality , then the graphic design art becomes an important item of this accumulation knowledge besides , it is on kind of knowledge kinds . The technological advancement in communication lauds to increasing in communication media and design methods , where the computer and its application in graphic design promotes the design process because of it's capalebities which lead to in creasing in production process , minimizing the cost and time and achieving creative and aesthetic aspect because of it's fe

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