Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

The field of Optical Character Recognition (OCR) is the process of converting an image of text into a machine-readable text format. The classification of Arabic manuscripts in general is part of this field. In recent years, the processing of Arabian image databases by deep learning architectures has experienced a remarkable development. However, this remains insufficient to satisfy the enormous wealth of Arabic manuscripts. In this research, a deep learning architecture is used to address the issue of classifying Arabic letters written by hand. The method based on a convolutional neural network (CNN) architecture as a self-extractor and classifier. Considering the nature of the dataset images (binary images), the contours of the alphabet

The study included general survey of some districts of Iraq in order to determinate new distribution areas for 33 species of the genus salvia L. ,new collections obtained , new locations for many species recorded. Observed specimens in most Iraqi herbaria were studies and identified. ,the flowering period were also studied

Many studies and researches related to the audio and visual medium have shed light on the creative process that has taken place through them as well as the aesthetic and artistic creation and have dealt with many fields of knowledge and creativity in this field of art, which managed to study and follow its intellectual and technical tools for creating achievements through this medium, in its forefront come the elements of the cinematic language, which is characterized by possessing multiple features of aesthetic and semantic employment to reach the recipient as it is a tool of the artistic expression that gives the material it deals with aesthetic and intellectual dimensions from various aspects. "The artistic expression cannot be achiev

The effect of air injection angle on the performance of airlift pump used for water pumping has been studied analytically and experimentally. An airlift pump of dimensions 42mm diameter and 2200 mm length with conventional and modified air injection device was considered. A modification on conventional injection device (normal air-jacket type) was carried out by changing injection angle from 90  (for conventional) to 45  and 22.5  (for modified). Continuity and one-dimensional momentum balance for the flow field with basic principle of two-phase flow and expressions of slip ratio and friction factor as function of flow rates were formulated. The analytical and experimental investigations were carried out f

Background/Aim: Endometrial abnormalities represent a diagnostic challenge due to overlapping imaging features with normal endometrium. Aim of this study was to assess accuracy of dynamic contrast-enhanced and diffusion-weighted magnetic resonance imaging (MRI) in evaluation of endometrial lesions in comparison with T2 and to assess local staging validity and degree of myometrial invasion in malignancy. Methods: Forty patients with abnormal vaginal bleeding or sonographic thickened endometrial were recruited. MRI examination of pelvis was per-formed using 1.5 T scanner with a pelvic array coil. Conventional T1-and T2, dynamic contrast-enhanced (DCE) sequences and diffusion-weighted image (DWI) were performed. Results: Mean age of pa

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

       Modification of gas chromatographic technique for the separation and determination of methyl ethoy silane compounds which were synthesized by the addition of absolute ethanol to methyl chlorosilane compounds have been elaborated experimentally.  The addition of absolute dry ethanol to methyl chlorosilane compounds in the presence of a dry stream of nitrogen gas led to sweep out the liberated HCl gas. This method was found to be the suitable method for the preparation of methyl ethoxy silane compounds. The optimum parameter selected after careful and precise studies was between 20 – 30 ml \ min to carrieir gas flow rate, while applied temperatures of detector and injection part were 250 Â

The effect of different magnetic Jiel ds on the Nal(Tl) scintillation detector of (3"x3") and (1.5"x1.5")   sizes was studies, using the radioactive source Cs-137.

Two type:; of coils (A,B)  were used to produce the magnetic fields. The coil "A" is cylindrical of "9cm" diameter and "9cm" length , and of

2500 turns.

The measurements were taken in two positions ;the first when the crystal inside the coil ,and the second, the PMT inside the coil . The range of the magnetic field was (0.35,0.61,0.84,1.1 1,1.37,1.62,1.87 and

2.12) mT.

The coil "D" consists of two circular and parallel coils of "12 em" distance between them and of "18.5 em" diameter of each other and of "125" turns. rive &

Discrete   logarithms  are applied      in many    cryptographic problems  . For instance ,   in public   key .  and for construction of sets with disti nct sums of  k-clcments.  The   purpose o r  this   paper

is  to  modify  the  method ol' informationl1·iding  using        discrete logarithms  , introduce new properties of St - sets ,   uscdthe direct product   of    groups   to construct  cyclic group and finally, present modified   method   for   knapsack &