The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

          The primary objective of this paper is to improve a biometric authentication and classification model using the ear as a distinct part of the face since it is unchanged with time and unaffected by facial expressions. The proposed model is a new scenario for enhancing ear recognition accuracy via modifying the AdaBoost algorithm to optimize adaptive learning. To overcome the limitation of image illumination, occlusion, and problems of image registration, the Scale-invariant feature transform technique was used to extract features. Various consecutive phases were used to improve classification accuracy. These phases are image acquisition, preprocessing, filtering, smoothing, and feature extraction. To assess the proposed

Reverse osmosis membrane desalination is one of the most significant water treatments that is used to offer freshwater. The aim of this research is to study the effect of controlling the value of the zeta potential on the suspended particles in the water and the proximity of the membrane surfaces in the colloidal solution, to keep the water stable electrically and disperse the colloidal particles. To achieve this aim, the experimental study was conducted in the Sanitary Engineering Laboratory, in the engineering college - University of Baghdad. Two systems were set up, one worked normally and the other worked by using the zeta rod placed before the reverse osmosis membrane. The results showed that the effect of the zeta rod increas

Most intrusion detection systems are signature based that work similar to anti-virus but they are unable to detect the zero-day attacks. The importance of the anomaly based IDS has raised because of its ability to deal with the unknown attacks. However smart attacks are appeared to compromise the detection ability of the anomaly based IDS. By considering these weak points the proposed
system is developed to overcome them. The proposed system is a development to the well-known payload anomaly detector (PAYL). By
combining two stages with the PAYL detector, it gives good detection ability and acceptable ratio of false positive. The proposed system improve the models recognition ability in the PAYL detector, for a filtered unencrypt

Palm vein recognition is a one of the most efficient biometric technologies, each individual can be identified through its veins unique characteristics, palm vein acquisition techniques is either contact based or contactless based, as the individual's hand contact or not the peg of the palm imaging device, the needs a contactless palm vein system in modern applications rise tow problems, the pose variations (rotation, scaling and translation transformations) since the imaging device cannot aligned correctly with the surface of the palm, and a delay of matching process especially for large systems, trying to solve these problems. This paper proposed a pose invariant identification system for contactless palm vein which include three main

the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and  support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as

الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر

The aim of the research is to:. Preparation and implementation of special educational units using multimedia to learn the skill of scrolling from below. 2 to recognize the impact of the use of multimedia in learning the skill of scrolling from below. 3 to identify the differences between the tests after the two groups research in learning the skill of passing from the bottom volleyball. The research represented the students of the first stage and the sample of the research was drawn randomly and the number of (50) students were divided into two experimental and control groups and each group (25) students were used standardized tests and conducting pre-tests and the implementation of the main exp

The study aims to demonstrate the significance of metaverse technology across various disciplines, academic degrees, scientific fields, and academic titles. It also aims to assess the level of knowledge and understanding of university teachers (research sample) regarding metaverse technology. Hence, the descriptive research methodology was based on the method of statistical survey in the sample. It involved a set of organized scientific steps to deduce data from the reality of the statistical sample and its nature in order to achieve the objectives of the study. In this study, a questionnaire was used as a tool to collect data from a random sample of approximately 121 teachers and instructors from the University of Baghdad. This app