The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

     One major problem facing some environments, such as insurance companies and government institutions, is when a massive amount of documents has to be processed every day. Thus, an automatic stamp recognition system is necessary. The extraction and recognition of a general stamp is not a simple task because it may have various shapes, sizes, backgrounds, patterns, and colors. Moreover, the stamp can be printed on documents with bad quality and rotation with various angles. Our proposed method presents a new approach for the preprocessing and recognition of color stamp images. It consists of four stages, which are stamp extraction, preprocessing, feature extraction, and matching. Stamp extraction is achieved to isol

The DEM (Digital elevation model) means that the topography of the earth's surface (such as; Terrain relief and ocean floors), can be described mathematically by elevations as functions of three positions either in geographical coordinates, (Lat. Long. System) or in rectangular coordinates systems (X, Y, Z). Therefore, a DEM is an array number that represents spatial distributions of terrain characteristics. In this paper, the contour lines with different interval of high-resolution digital elevation model (1m) for AL-khamisah, The Qar Government was obtained. The altitudes ranging is between 1 m – 8.5 m, so characterized by varying heights within a small spatial region because it represents in multiple spots with flat surfaces.

In the last few years, fiber-coupled diode lasers have shown massive applications in many fields of communication and scientific research. Particularly, the pumping of solid-state lasers is a key application for more powerful diode lasers enabling good solutions in various laser micro methods like metal cutting, sintering, structuring as well as drilling. In this work, a simple beam shaping method is demonstrated for coupling a high-power semiconductor laser diode into multi-mode fiber optic using optical lenses. The optical lenses as beam transformation components are utilized to reshape the asymmetrical irradiation of the diode laser bar and to circularize the laser beam. Using this simple method, compact, high-output-power, and high-b

      In-Band Full-Duplex (IBFD) systems have the capability of simultaneously transmitting and receiving signals through the channel and require the same resources as half-duplex systems. Unfortunately, IBFD systems have self-interference (SI) issues that prevent the system from gaining double throughput with respect to half-duplex systems. Therefore, the IBFD system will be more reliable if SI is mitigated more. This contribution will look at SI cancellation in wireless radio and underwater acoustic systems. The reviewed documents cover all types of SI cancellations, including passive, analog, and digital cancellations. In a practical full-duplex system, the SI cancellation for all domains must cancel the SI below the receiver noi

Expansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis

In this paper, a compact multiband printed dipole antenna is presented as a candidate for use in wireless communication applications. The proposed fractal antenna design is based on the second level tent transformation. The space-filling property of this fractal geometry permits producing longer lengths in a more compact size. Theoretical performance of this antenna has been calculated using the commercially available software IE3D from Zeland Software Inc. This electromagnetic simulator is based on the method of moments (MoM). The proposed dipole antenna has been found to possess a considerable size reduction compared with the conventional printed or wire dipole antenna designed at the same design frequency and using the same substrate

A Genetic Algorithm optimization model is used in this study to find the optimum flow values of the Tigris river branches near Ammara city, which their water is to be used for central marshes restoration after mixing in Maissan River. These tributaries are Al-Areed, AlBittera and Al-Majar Al-Kabeer Rivers. The aim of this model is to enhance the water quality in Maissan River, hence provide acceptable water quality for marsh restoration. The model is applied for different water quality change scenarios ,i.e. , 10%,20% increase in EC,TDS and BOD. The model output are the optimum flow values for the three rivers while, the input data are monthly flows(1994-2011),monthly water requirements and water quality parameters (EC, TDS, BOD, DO and

A robust video-bitrate adaptive scheme at client-aspect plays a significant role in keeping a good quality of video streaming technology experience. Video quality affects the amount of time the video has turned off playing due to the unfilled buffer state. Therefore to maintain a video streaming continuously with smooth bandwidth fluctuation, a video buffer structure based on adapting the video bitrate is considered in this work. Initially, the video buffer structure is formulated as an optimal control-theoretic problem that combines both video bitrate and video buffer feedback signals. While protecting the video buffer occupancy from exceeding the limited operating level can provide continuous video str