The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

order to increase the level of security, as this system encrypts the secret image before sending it through the internet to the recipient (by the Blowfish method). As The Blowfish method is known for its efficient security; nevertheless, the encrypting time is long. In this research we try to apply the smoothing filter on the secret image which decreases its size and consequently the encrypting and decrypting time are decreased. The secret image is hidden after encrypting it into another image called the cover image, by the use of one of these two methods" Two-LSB" or" Hiding most bits in blue pixels". Eventually we compare the results of the two methods to determine which one is better to be used according to the PSNR measurs

Trickle irrigation is one of the most conservative irrigation techniques since it implies supplying water directly on the soil through emitters. Emitters dissipate energy of water at the end of the trickle irrigation system and provide water at emission points. The area wetted by an emitter depends upon the discharge of emitter, soil texture, initial soil water content, and soil permeability. The objectives of this research were to predict water distribution profiles through different soils for different conditions and quantify the distribution profiles in terms of main characteristics of soil and emitter. The wetting patterns were simulated at the end of each hour for a total time of application of 12 hrs, emitter disch

Activities associated with mining of uranium have generated significant quantities of waste materials containing uranium and other toxic metals. A qualitative and quantitative study was performed to assess the situation of nuclear pollution resulting from waste of drilling and exploration left on the surface layer of soil surrounding the abandoned uranium mine hole located in the southern of Najaf province in Iraq state. To measure the specific activity, twenty five surface soil samples were collected, prepared and analyzed by using gamma- ray spectrometer based on high counting efficiency NaI(Tl) scintillation detector. The results showed that the specific activities in Bq/kg are 37.31 to 1112.47 with mean of 268.16, 0.28 to 18.57 with

The soil acari fauna of Citrus orchards of Baghdad in Jadiriya area was studied in a total
of forty-eight samples. Twenty-two species were recorded during the present study of which
eight species were first records to Iraq. The ordinal composition of the soil acari fauna was
predominantly Mesostigmata.
This fauna represents diverse trophic groups. The most abundant groups were the
predacious and the Microphytophagus, while the less abundant groups were the predacious/
Microphytophagus, Macrophytophagus, and Panaphytophagus. The most abundant and
frequent species were Rhizoglyphus sp. Tyrophagus putrescentiea (Scrank), Pachylaelaps
longisetis Halbt. and Stratiolaelaps miles Berl.

The response of floating stone columns of different lengths to diameter ratio (L/D = 0, 2, 4, 6, 8, and 10) ratios exposed to earthquake excitations is well modeled in this paper. Such stone column behavior is essential in the case of lateral displacement under an earthquake through the soft clay soil. ABAQUS software was used to simulate the behavior of stone columns in soft clayey soil using an axisymmetric finite element model. The behavior of stone column material has been modeled with a Drucker-Prager model. The soft soil material was modeled by the Mohr-Coulomb failure criterion assuming an elastic-perfectly plastic behavior. The floating stone columns were subjected to the El Centro earthquake, which had a magnitude of 7.1 an

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0