The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

    The Fuzzy Logic method was implemented to detect and recognize English numbers in this paper. The extracted features within this method make the detection easy and accurate. These features depend on the crossing point of two vertical lines with one horizontal line to be used from the Fuzzy logic method, as shown by the Matlab code in this study. The font types are Times New Roman, Arial, Calabria, Arabic, and Andalus with different font sizes of 10, 16, 22, 28, 36, 42, 50 and 72. These numbers are isolated automatically with the designed algorithm, for which the code is also presented. The number’s image is tested with the Fuzzy algorithm depending on six-block properties only. Groups of regions (High, Medium, and Lo

In this study abundance and composition of zooplanktons in the Indus River Estuary was conducted to examine habitat characteristics and its impact on tiny organisms. Overall 30,656 individuals were identified and segregated into seven major groups including Copepods, Cnidarians, Decapods, Mollusk, Pisces, Amphipods and Chaetognaths. For better understanding they were further divided into eighteen planktonic categories. Among them Lucifer spp. comprises of 52.21% was the most abundant group with a peak appeared in March whereas Chaetognaths were rarely observed in the entire study period. Species diversity exhibited a mixed trend with the highest values (0.776) of dominance observed in spring (March). The results of Canonical Corresponden

This study seeks to define the idea of ​​abstraction in the rules of criminalization and punishment and to indicate the extent of privacy that it enjoys in the field of criminalization and punishment, which is represented in the fact that it is not absolute as in the general legal rule, but rather it is restricted by several restrictions, which are due to the nature of this law and the basic functions it performs in society and the nature of The penalties it contains and its aim, which is represented in achieving public deterrence, private deterrence, and justice. This study also explains the importance of abstraction in the rules of criminalization and punishment, represented in achieving justice and equality among all individuals,

In this research, we built a program to assess Weibull parameters and wind power of three separate locations in Iraq: Baghdad, Basrah and Dhi-qar for two years 2009 and 2010, after collecting and setting the data available from the website "Weather Under Ground" for each of the stations Baghdad, Basrah and Dhi-qar. Weibull parameters (shape parameter and scale parameter) were estimated using maximum likelihood estimation method (MLE) and least squares method (LSM). Also, the annual wind speed frequencies were calculated noting speed most readily available through the above two years. Then, we plotted Weibull distribution function and calculate the most significant quantities represented by mean wind speed, standard deviation of the value

The aim of this study is to detect the level of psychological stress among unemployed individuals and the level of their wellbeing by finding the correlation between these two variables.

          The research sample consisted of (99) people who are currently unemployed and registered at the Ministry of Labor Affairs.

Schafer (1996) scale for psychological stress was used and alongside Ziout's (2012) scale for wellbeing.

          The results of the research showed an inverse relation between being unemployed and having wellbeing.

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             Polycystic syndrome (PCOS) is a considerable infertility disorder in adolescents and adult women in reproductive age. Obesity is a vigorous risk factor related to POCS.  This study aims to evaluate the association of obesity and PCOS by investigating several parameters including:  anthropological, biochemical (lipid profile, fasting blood sugar, glucose tolerance test, and hormone levels (LH, FSH, LH/FSH ratio, Estradiol2 and Testosterone),and genetic parameters (Fat mass and Obesity associated gene (FTO) polymorphism at rs17817449) in 63 obese and non-obese PCOS women. The biochemical tests were investigated by colorimetric methods while FTO gene polymorp

The present work aims to study forward osmosis process using different kinds of draw solutions and membranes. Three types of draw solutions (sodium chloride, sodium formate, and sodium acetate) were used in forward osmosis process to evaluate their effectiveness with respect to water flux and reverse salt flux. Experiments conducted in a laboratory-scale forward osmosis (FO) unit in cross flow flat sheet membrane cell.  Three types of membranes (Thin film composite (TFC), Cellulose acetate (CA), and Cellulose triacetate (CTA)) were used to determine the water flux under osmotic pressure as a driving force. The effect of temperature, draw solution concentration, feed and draw solution flow rate, and membrane types, were studied with