Enhancing quality image fusion was proposed using new algorithms in auto-focus image fusion. The first algorithm is based on determining the standard deviation to combine two images. The second algorithm concentrates on the contrast at edge points and correlation method as the criteria parameter for the resulted image quality. This algorithm considers three blocks with different sizes at the homogenous region and moves it 10 pixels within the same homogenous region. These blocks examine the statistical properties of the block and decide automatically the next step. The resulted combined image is better in the contras

Herein, an efficient inorganic/organic hybrid photocatalyst composed of zeolitic imidazolate framework (ZIF-67) decorated with Cd0.5Zn0.5S solid solution semiconductor was constructed. The properties of prepared ZIF- [email protected] nanocomposite and its components (ZIF-67 and Cd0.5Zn0.5S) were investigated using XRD, FESEM, EDX, TEM, DRS and BET methods. The photocatalytic activity of fabricated [email protected] nanocomposite were measured toward removal of methyl violet (MV) dye as a simulated organic contaminant. Under visible-light and specific conditions (photocatalyst dose 1 g/l, MV dye 10 mg/l, unmodified solution pH 6.7 and reaction time 60 min.), the acquired [email protected] photocatalyst showed advanced photocatalytic activity

The research aims at identifying the importance of scientific research for researchers and in creating new knowledge، development and utilization of mental and cognitive energies and developed them with the ability to research، extrapolation، meditation and then conclusion. The information was collected by interviewing the Secretary-General of the Central Library and by distributing questionnaire forms to the (33) teaching staff of the College of Higher Education. The responses of the society were analyzed the result and the recommendations were the most important 1. Information specialist and all employees of the administrators and technicians in the centers of information sources (libraries) and in the field are considered scientific r

This competition between competing forces, organized into axes with conflicting objectives, is reflected in all regional affairs and the goals and interests of countries within them, including Iraq. Among the most important aspects impacted by the repercussions of international and regional competition in the region is Iraqi national security, based on its vital importance in preserving the sovereignty and entity of the Iraqi state, protecting the interests and cohesion of the state and people, ensuring and defending their present and future, and interacting with various regional and international activities. The Kurdistan Region, as an important part of Iraq with its own unique characteristics, may be one of the most important regi

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Background: The pandemic crisis prompted the world to adopt unexpected approaches to continue life as normally as possible. The education sector, including professors, students, and the overall teaching system, has been particularly affected. Objective: This study seeks to evaluate the benefits, challenges, and strategies related to COVID-19 from the perspectives of college students, particularly those in higher education in Iraq. Method: The online survey questionnaire was distributed via Google Forms and specifically aimed at undergraduate dental students. Results: A total of 348 students participated in the survey. There was a significant correlation (P > 0.01) between student satisfaction with hybrid learning and their experi

This work is to examine the employment of curved fins to boost heat recovery in a double-pipe containment system filled with phase change material (PCM). The study utilizes CFD modeling, validated against experimental benchmarks, to evaluate how various geometric parameters of curved fins affect system performance. Findings demonstrate that adjusting the fin angular curvature from 60◦ to 180◦ yielded a 22.1 % decrease in the time required for solidification while simultaneously improving heat recovery efficiency by 32.0 %. When the fin base spacing was increased from 5 mm to 15 mm, the system showed a 14.5 % solidification time saving and a 20.9 % heat recovery improvement. Furthermore, modifying the joining angle between upper fins fro

Since more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi