Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
Thin filis have been prepared from the tin disulphide (SnS2 ), the pure and the doped with copper (SnS2:Cu) with a percentages (1,2,3,4)% by using ahemical spray pyrolysis techniqee on substrate of glass heated up to(603K)and sith thicknesses (0.7±0.02)?m ,after that the films were treated thermally with a low pressure (10-3mb) and at a temperature of (473K) for one hour. The influence of both doping with copper and the thermal treatment on some of the physical characteristics of the prepared films(structural and optical) was studied. The X-ray analysis showed that the prepared films were polycrystalline Hexagonal type. The optical study that included the absorptance and transmitance spectra in the weavelength range (300-900)nm
... Show MoreThe aim of this study was to develop a sensor based on a carbon paste electrodes (CPEs) modified with used MIP for determination of organophosphorus pesticides (OPPs). The modified electrode exhibited a significantly increased sensitivity and selectivity of (OPPs). The MIP was prepared by thermo-polymerization method using N,N-diethylaminoethymethacrylate (NNDAA) as functional monomer, N,N-1,4-phenylenediacrylamide (NNPDA) as cross-linker, the acetonitrile used as solvent and (Opps) as the template molecule. The three OPPs (diazinon, quinalphos and chlorpyrifos) were chosen as the templates, which have been selected as base analytes which used widely in agriculture sector. The extraction efficiency of the imprinted polymers has been evaluat
... Show MoreIn this study three inorganic nano additives, namely; CaCO3, Al2O3 and SiO2 were used to prepare nanocomposites of unsaturated polyester in order to modify their mechanical properties, i.e. tensile strength, elongation, impact and hardness. The results indicated that all the three additives were effective to improve the mechanical properties up to 4% by weight. The effectiveness of them follows the order : CaCO3 > Al2O3 > SiO2 This is due to their particle size in which CaCO3 (13nm), Al2O3 (20-30nm) and SiO2 (15-20nm).
The composites were manufactured and study the effect of addition of filler (nanoparticles SiO2 treated with silane) at different weight ratios (1, 2, 3, 4 and 5) %, on electrical, mechanical and thermal properties. Materials were mixed with each other using an ultrasound, and then pour the mixture into the molds to suit all measurements. The electrical characteristics were studied within a range of frequencies (50-1M) Hz at room temperature, where the best results were shown at the fill ratio (1%), and thermal properties at (X=3 %), the mechanical properties at the filler ratio (2%).
This study relates to synthesis of bentonite-supported iron/copper nanoparticles through the biosynthesis method using eucalyptus plant leaf extract, which were then named E-Fe/Cu@B-NPs. The synthesised E-Fe/Cu@B-NPs were examined by a set of experiments involving a heterogeneous Fenton-like process that removed direct blue 15 (DB15) dye from wastewater. The resultant E-Fe/Cu@B-NPs were characterised by scanning electron microscopy, Brunauer–Emmet–Teller analysis, zeta potential analysis, Fourier transform infrared spectroscopy and atomic force microscopy. The operating parameters in batch experiments were optimised using Box–Behnken design. These parameters were pH, hydrogen peroxide (H2O2
... Show MoreFinancial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.
The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods wer
... Show MoreNeighShrink is an efficient image denoising algorithm based on the discrete wavelet
transform (DWT). Its disadvantage is to use a suboptimal universal threshold and identical
neighbouring window size in all wavelet subbands. Dengwen and Wengang proposed an
improved method, which can determine an optimal threshold and neighbouring window size
for every subband by the Stein’s unbiased risk estimate (SURE). Its denoising performance is
considerably superior to NeighShrink and also outperforms SURE-LET, which is an up-todate
denoising algorithm based on the SURE. In this paper different wavelet transform
families are used with this improved method, the results show that Haar wavelet has the
lowest performance among