Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

In this work the effect of choosing tri-circular tube section had been addressed to minimize the end effector’s error, a comparison had been made between the tri-tube section and the traditional square cross section for a robot arm, the study shows that for the same weight of square section and tri-tube section the error may be reduced by about 33%.

A program had been built up by the use of MathCAD software to calculate the minimum weight of a square section robot arm that could with stand a given pay load and gives a minimum deflection. The second part of the program makes an optimization process for the dimension of the cross section and gives the dimensions of the tri-circular tube cross section that have the same weight of

A nonlinear filter for smoothing color and gray images
corrupted by Gaussian noise is presented in this paper. The proposed
filter designed to reduce the noise in the R,G, and B bands of the
color images and preserving the edges. This filter applied in order to
prepare images for further processing such as edge detection and
image segmentation.
The results of computer simulations show that the proposed
filter gave satisfactory results when compared with the results of
conventional filters such as Gaussian low pass filter and median filter
by using Cross Correlation Coefficient (ccc) criteria.

       Praise be to God, and prayers and peace be upon our master Muhammad, the Messenger of God, and upon his family, companions, and those who are guided by his guidance.

Then:

       Our Islamic jurisprudence and its basic principles are fixed, namely: the Noble Qur’an, then the Prophet’s Sunnah, then consensus, then analogy. However, it is characteristic of what makes it developed to meet the requirements of renewed life, including: sent interests, custom, approval, blocking pretexts, changing times. That is why it went through different stages, growth, brilliance, stagnation and endowment; Therefore, many scholars of Islamic jurisprudence divided its stages into four sections: the stage of inf