The study aimed to reach the best rating for the views and variables in the totals characterized by qualities and characteristics common within each group and distinguish them from aggregates other for the purpose of distinguishing between Iraqi provinces which suffer from deprivation, for the purpose of identifying the status of those provinces in the early allowing interested parties and regulators to intervene to take appropriate corrective action in a timely manner. Style has been used cluster analysis Cluster analysis to reach the best rating to those totals from the provinces that suffer from problems, where the provinces were classified, based on the variables (Edu

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

Background: Cytology is one of the important diagnostic tests done on effusion fluid. It can detect malignant cells in up to 60% of malignant cases. The most important benign cell present in these effusions is the mesothelial cell. Mesothelial atypia can be striking andmay simulate metastatic carcinoma. Many clinical conditions may produce such a reactive atypical cells as in anemia,SLE, liver cirrhosis and many other conditions. Recently many studies showed the value of computerized image analysis in differentiating atypical cells from malignant adenocarcinoma cells in effusion smears. Other studies support the reliability of the quantitative analysisand morphometric features and proved that they are objective prognostic indices. Method

Concealing the existence of secret hidden message inside a cover object is known as steganography, which is a powerful technique. We can provide a secret communication between sender and receiver using Steganography. In this paper, the main goal is for hiding secret message into the pixels using Least Significant Bit (LSB) of blue sector of the cover image. Therefore, the objective is by mapping technique presenting a model for hiding text in an image. In the model for proposing the secret message, convert text to binary also the covering (image) is divided into its three original colors, Red, Green and Blue (RGB) , use the Blue sector convert it to binary,  hide two bits from the message in  two bits of the least significant b

In this work, radius of shock wave of plasma plume (R) and speed of plasma (U) have been calculated theoretically using Matlab program.

     Estimations of specific activity concentrations in eight commercial porcelain tiles made in different countries were performed by the use of HPGe detector. We have found that the highest specific activity concentrations for ²³⁸U, ⁴⁰K were equal to (21.120 Bq/kg) and (283.862 Bq/kg) respectively, Iranian origin, while the highest specific activity concentration for ²³²Th was found to be equal to (29.292 Bq/kg), Iraqi origin; all of which were less than their corresponding recommended values given by (UNSCEAR, 2000). The radiation hazard indices [I_É£ , H_in ,H_ex , Ra_eq ,D_Æ” , (AEDE) _in and (AEDE) _out] w

Untreated municipal solid waste (MSW) release onto land is prevalent in developing countries. To reduce the high levels of harmful components in polluted soils, a proper evaluation of heavy metal concentrations in Erbil's Kani Qrzhala dump between August 2021 and February 2022 is required. The purpose of this research was to examine the impact of improper solid waste disposal on soil properties within a landfill by assessing the risks of contamination for eight heavy elements in two separate layers of the soil by using geoaccumulation index (I-geo) and pollution load index (PLI) supported. The ArcGIS software was employed to map the spatial distribution of heavy element pollution and potential ecological risks. The I-geo values in summe

     In this study, gamma ray transmission method have been used to determine the total porosity in four samples: pure Alumina  ( Al₂O₃   ),  Al₂O₃ + (0.2wt%)MgO ,  Al₂O₃ + (0.6wt% )Y₂O₃  and Al₂O₃+ (8wt% ) ZrO₂ .

      The experimental setup for the gamma ray transmission consist of ¹³⁷Cs gamma source ( 662 KeV  ), a  NaI (Tl) scintillation detector measured the attenuation of strongly collimated  gamma beam through alumina samples.

The porosity obtained by the gamma ray transmission method were compare