The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

In this paper, we introduce a DCT based steganographic method for gray scale images. The embedding approach is designed to reach efficient tradeoff among the three conflicting goals; maximizing the amount of hidden message, minimizing distortion between the cover image and stego-image,and maximizing the robustness of embedding. The main idea of the method is to create a safe embedding area in the middle and high frequency region of the DCT domain using a magnitude modulation technique. The magnitude modulation is applied using uniform quantization with magnitude Adder/Subtractor modules. The conducted test results indicated that the proposed method satisfy high capacity, high preservation of perceptual and statistical properties of the steg

In this paper, we investigate prime near – rings with two sided α-n-derivations
satisfying certain differential identities. Consequently, some well-known results
have been generalized. Moreover, an example proving the necessity of the primness
hypothesis is given.

Roller compacted concrete (RCC) is a concrete compacted by roller compaction. The concrete mixture in its unhardened state must support a roller while being compacted. The aim of this research work was to investigate the behavior and properties of roller compacted concrete when constructed in the laboratory using roller compactor manufactured in local market to simulate the field conditions. The roller compaction was conducts in three stages; each stage has different loading and number of passes of the roller. For the first stage, a load of (24) kg and (5) passes in each direction had been employed. For the second stage, a load of (104) kg and (10) passes in each direction were conducted. Finally, at the third stage, a load of (183) kg a

In this paper, we define a new type of pairwise separation axioms called pairwise semi-p- separation axioms in bitopological spaces, also we study some properties of these spaces and relationships of each one with the ordinary separation axioms in the bitopological spaces.

Fractal image compression gives some desirable properties like fast decoding image, and very good rate-distortion curves, but suffers from a high encoding time. In fractal image compression a partitioning of the image into ranges is required. In this work, we introduced good partitioning process by means of merge approach, since some ranges are connected to the others. This paper presents a method to reduce the encoding time of this technique by reducing the number of range blocks based on the computing the statistical measures between them . Experimental results on standard images show that the proposed method yields minimize (decrease) the encoding time and remain the quality results passable visually.

Background: Oxidative stress may contribute to the etiology of hypertension in humans. Oxidative stress is an imbalance between reactive oxygen species (ROS) and antioxidant defense mechanisms, causing damage to biological macromolecules and dysregulation of normal metabolism and physiology. Amlodipine as an antihypertensive agent is a long-acting calcium channel blocker that dilates blood vessels and improves blood flow. The aim of this study was to assess the oxidative stress in hypertensive patients on Amlodipine treatment through the assessment of salivary Malondialdehyde (MDA) and superoxide dismutase (SOD) as a marker of oxidative stress.

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