Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

Image capturing in most still and  motion  digital  cameras  employs a charge  coupled  device  covered  with  a monolithic array  of color  filters such   that   each   pixel   samples  only   one  color   band.   Interpolation   is necessary   to  restore  the  missing  color  samples  in the  resulting mosaic, this process referred  to as demosaicking.

This  paper   gives  an  overview   of  demosaicking,  presents  few

methods   proposed   in  the &nbsp

        The wavelet transform has become a useful computational tool for a variety of signal and image processing applications.

     The aim of this paper is to present the comparative study of various wavelet filters. Eleven different wavelet filters (Haar, Mallat, Symlets, Integer, Conflict, Daubechi 1, Daubechi 2, Daubechi 4, Daubechi 7, Daubechi 12 and Daubechi 20) are used to compress seven true color images of 256x256 as a samples. Image quality, parameters such as peak signal-to-noise ratio (PSNR), normalized mean square error have been used to evaluate the performance of wavelet filters.

   In our work PSNR is used as a measure of accuracy performanc

    Multivariate Non-Parametric control charts were used to monitoring the data that generated by using the simulation, whether they are within control limits or not. Since that non-parametric methods do not require any assumptions about the distribution of the data.  This research aims to apply the multivariate non-parametric quality control methods, which are Multivariate Wilcoxon Signed-Rank ( ) , kernel principal component analysis (KPCA) and k-nearest neighbor ( −

The increase in the Iraqi population put pressure on urban cities as there were no new cities built since the 1980s due to the wars and the economic blockade imposed in 1991 and the deteriorating security situation after 2003, where the population in 2018 reached about forty million people. Iraq also suffered during the past decades from problems and challenges in many respects that affected the local environment, and the constructed buildings had a role in increasing these impacts, so the Ministry of Housing worked to issue the Iraqi Green Architecture Code in 2019 to reduce damage to the environment and use resources more efficiently. And because the constructed buildings were not constructed according to green standards, including Bas

Iraqi EFL teachers face problems in teaching “English for Iraq Series” for primary public school pupils. In this paper, the researchers are going to identify the main problems faced by our teachers and try to find solutions to these problems. To achieve the aim of the study, list of questions asked and from teachers’ responses, the researchers have got an idea about the main problems which are related to textbook material, parents, learners, environment and technology. Therefore, the researchers adapted a questionnaire to achieve the purpose of the study with some changes and modifications. This questionnaire with five point scale (strongly agree, agree, undecided, disagree, strongly disagree). To achieve face validity, the

Background: Cardiovascular diseases are among the most common cause of death in Developed countries. In addition to traditional risk factors for cardiovascular disease, nowadays, accumulating evidence indicates that a variety of infectious agents may contribute to pathogenesis of ischemic heart disease. 
Patients and methods: 125 patients (25 females and 100 males) attending the department of cardiology, Baghdad, teaching hospital over the period December 2008- June 2009were enrolled. Their age range  between (39-75 years) compared with 50 healthy individuation (Age & sex matched). The sera were tested for H. pylori antibodies using enzyme linked immunosorbent assay (ELISA).
Results: 80% of pa

Background:

An experimental study was carried out for an evaporative cooling system in order to investigate the effect of using an aluminum pad coated with fabric polyester. In the present work, it was considered to use a new different type of cooling medium and test its performance during the change in the wet-bulb temperature and dry-bulb temperature of the supply air outside of the pad, the relative humidity of the supply air, the amount of air supplied (300-600) CFM and also the change of the amount of circulated water (1.75, 2.5, 4.5) liter per minute. A decrease in the WBT of the air was obtained, whereas the WBT of the air entering the pad was 26.5 . In contrast, the WBT of the outside air had reached 23  even though eva

A field experiment was conducted during the spring season 2020 in Karbala proving/ Al-Sharia Distrit, located at latitude N 32° 42' 13.8" and longitude E 43° 54' 36.6" and at an altitude of 27 m above sea level. The experiment included a study of two factors: the first, Irrigation Interval, three treatments were used: irrigation treatment every 2 days, Irrigation treatment every 4 days, and Irrigation treatment every 6 days. The second factor is the addition of soil conditioners, in which four treatments were used: the control treatment without any addition, the treatment of adding bio-organic fertilizers, the treatment of adding water-conserving technology (polymer), and the treatment of adding water-conserving technology + fertilizers O