In this research, optical communication coding systems are designed and constructed by utilizing Frequency Shift Code (FSC) technique. Calculations of the system quality represented by signal to noise ratio (S/N), Bit Error Rate (BER),and Power budget are done. In FSC system, the data of Nonreturn- to–zero (NRZ ) with bit rate at 190 kb/s was entered into FSC encoder circuit in transmitter unit. This data modulates the laser source HFCT-5205 with wavelength at 1310 nm by Intensity Modulation (IM) method, then this data is transferred through Single Mode (SM) optical fiber. The recovery of the NRZ is achieved using decoder circuit in receiver unit. The calculations of BER and S/N for FSC system a

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

Photocatalytic degradation of methylene blue was studied using CdS and ZnS as catalyst. The photocatalytic activity of the specimen was studied by exposing to UV-radiation. The result shows that the degradation efficiency of the dye for CdS micro-particles was 92% after 7 hours and for ZnS micro-particles was 88.29% for the same time interval.

       Remote sensing is a source of up-to-date information. The present study relied on various approaches for gathering information, including descriptive, quantitative and quantitative analytical processes. Particularly,  we conducted the analysis of the satellite data ETM + of the satellite Landsat7 and the digital models of Digital Elevation Model of SRTM using ArcGIS9.2. The model depends on primary mathematical equations and  constitutes an essential base for GIS applications that rely on data, computer, and software, performing the processes of data entry, analysis and processing. This paper deals with the geomorphological characteristics of a selected study area in Kirkuk province. The cha

       Recently, much secured data has been sent across the internet and networks. Steganography is very important because it conceals secure data in images, texts, audios, protocols, videos, or other mediums. Video steganography is the method of concealing data in frames of video format. A video is a collection of frames or images used for hidden script messages. This paper proposes a technique to encrypt secret messages using DNA and a 3D chaotic map in video frames using the raster method. This technique uses three steps: Firstly, converting video frames into raster to extract features from each frame. Secondly, encryption of secret messages using encoded forms of DNA bases, inverse/inverse complements of DNA, a

The present work aims to study the efficiency of using aluminum refuse, which is available locally (after dissolving it in sodium hydroxide), with different coagulants like alum [Al2 (SO4)3.18H2O], Ferric chloride FeCl3 and polyaluminum chloride (PACl) to improve the quality of water. The results showed that using this coagulant in the flocculation process gave high results in the removal of turbidity as well as improving the quality of water by precipitating a great deal of ions causing hardness. From the experimental results of the Jar test, the optimum alum dosages are (25, 50 and 70 ppm), ferric chloride dosages are (15, 40 and 60 ppm) and polyaluminum chloride dosages were (10, 35 and 55 ppm) for initial water turbidity (100, 500 an