The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Background: Joint hypermobility  was first mentioned by Hippocrates as an isolated feature, when he described the Celts' Incapacity to Pull a Bowstring or Throw a Dart, Due to The Slackness of Their Limbs

Objective: to determine the prevalence of mitral valve prolapse(MVP)in patients with benign hypermobility syndrome (BJHS).

Type of the study: Cross –sectional study.

Methods: Ninety patients with BJHS were included in this study. Full cardiological assessment was done for all of them,  which  include clinical examination, electrocardiography and echocardiography. Cardiac assessment was done for another sixty age and sex matched (

In this study, the electro-hydraulic servo system for speed control of fixed displacement hydraulic motor using proportional valve and (PID) controller is investigated theoretically ,experimentally and simulation . The theoretical part includes the derivation of the nonlinear mathematical model equation of (valve – motor ) combination system and the derivation of the transfer function for the complete hydraulic system , the stability test of the system during the operation through the transfer function using MATLAB package
V7.1 have been done. An experimental part includes design and built hydraulic test rig and simple PID controller .The best PID gains have been calculated experimentally and simulation, speed control performance te

The current research's problem includes the impact of cognitive reappraisal and reformulate on self-experience of emotional response and its negative feelings and the activity of cognitive reappraisal in changing response. The aim of this research is to detect the relation between adaptive response and cognitive reappraisal upon students of secondary school, and to find differences in gender and stage. The sample contained male and female student for the year(2022-2023) and consists of (480) students (240) male and (240) female in the karkh education/ 1 To achieve this aims researcher used descriptive method and to measure the two variables researcher built a scale for adaptive response according to theory of compound emotion (Barrett,20

Modified optical fiber sensors received increasing attention because of their superior properties over electrical sensors. These properties include their immunity towards electromagnetic interference and the ability to be deployed in corrosive and volatile environment. Several optical fiber platforms have been developed for chemical sensing applications based on modifying optical fiber cladding layer such as etched, tapered, D-shaped and etched-tapered. The modifications purpose is to extend the evanescent wave propagating out of the core physical dimensions. Thus, evanescent wave interaction with analyte is enhanced. Modified optical transducing platforms are integrated in gas sensing applications, such as ammonia. Modified optical

PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f

The communication networks (mobile phone networks, social media platforms) produce digital traces from their usages. This type of information help to understand and analyze the human mobility in very accurate way. By these analyzes over cities, it can give powerful data on daily citizen activities, urban planners have in that way, relevant indications for decision making on design and development. As well as, the Call detail Records (CDRs) provides valuable spatiotemporal data at the level of citywide or even nationwide. The CDRs could be analyzed to extract the life patterns and individuals mobility in an observed urban area and during ephemeral events. Whereas, their analysis gives conceptual views about human density and mobility pattern

In this paper, a new technique is offered for solving three types of linear integral equations of the 2^nd kind including Volterra-Fredholm integral equations (LVFIE) (as a general case), Volterra integral equations (LVIE) and Fredholm integral equations (LFIE) (as special cases). The new technique depends on approximating the solution to a polynomial of degree  and therefore reducing the problem to a linear programming problem(LPP), which will be solved to find the approximate solution of LVFIE. Moreover, quadrature methods including trapezoidal rule (TR), Simpson 1/3 rule (SR), Boole rule (BR), and Romberg integration formula (RI) are used to approximate the integrals that exist in LVFIE. Also, a comparison between those