This paper presents a new and effective procedure to extract shadow regions of high- resolution color images. The method applies this process on modulation the equations of the band space a component of the C1-C2-C3 which represent RGB color, to discrimination the region of shadow, by using the detection equations in two ways, the first by applying Laplace filter, the second by using a Kernel Laplace filter, as well as make comparing the two results for these ways with each other's. The proposed method has been successfully tested on many images Google Earth Ikonos and Quickbird images acquired under different lighting conditions and covering both urban, roads. Experimental results show that this algorithm which is simple and effective t

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

    The present work aims to evaluate the content of some toxic metals in chemical and organic fertilizers purchased from local markets in Baghdad, Iraq. The analysis was performed by laser-induced breakdown spectroscopy (LIBS) system. The emission spectral lines of lead (Pb), chromium (Cr), cadmium (Cd) and cobalt (Co) have been recorded to determine the best peak representing each element according to the NIST database. The validity of the LIBS procedure was checked by cross-validating the obtained results using atomic absorption spectroscopy (AAS) with a maximum relative error of 5.3%. Moreover, for qualitative analysis, Pb I 296.64 nm emission line was determined to be superior for the evaluation of lead content in terms of three

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Aim: This abstract aims to highlight the critical nature of climate change as a pressing challenge facing humanity in the 21st century. It underscores the severe consequences it poses to essential facets of human existence, including water and energy resources, agricultural production, and the broader environmental systems. Method: The abstract primarily utilizes a descriptive approach to emphasize the impact of climate change on the Middle East, particularly the Arab region. It relies on a review of existing knowledge and data related to climate change and its effects on ecosystems and drought patterns. Results: The abstract outlines the direct and indirect repercussions of climate change on human life and the environment. It draws atten

Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the cont

Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized