natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

Purpose: To identify the size of the food gap for the main agricultural products and crops in Iraq, which reflects to us the extent to which agricultural production in particular and the agricultural sector in general have declined.Theoretical framework: The theoretical side of the research dealt with the definition of self-sufficiency and the food gap, as well as identifying the reality of agricultural production in Iraq during the study period, as well as the reality of the food gap for the most important agricultural, plant and animal products.Design/methodology/approach: In reviewing the research problem, the researcher adopted the method of deductive and descriptive analysis based on the presentation and detail of official data

Most countries in the world particularly developing countries, including Iraq,  facing  extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis  problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic  and human   problems .It is still below the level required to meet the needs of the population  of  food ,since food  at the forefront of priorities needed by the human . This represents indispensable  basic  necessity , so the responsibility of its availability permanently  in appropriate&nb

            Human Interactive Proofs (HIPs) are automatic inverse Turing tests, which are intended to differentiate between people and malicious computer programs. The mission of making good HIP system is a challenging issue, since the resultant HIP must be secure against attacks and in the same time it must be practical for humans. Text-based HIPs is one of the most popular HIPs types. It exploits the capability of humans to recite text images more than Optical Character Recognition (OCR), but the current text-based HIPs are not well-matched with rapid development of computer vision techniques, since they are either vey simply passed or very hard to resolve, thus this motivate that

The research aimed to identify the level of job security, the level of sports institutional performance, and the relationship, contribution and impact of job security to sports institutional performance from the point of view of workers in the Iraqi Ministry of Youth and Sports. The descriptive approach was adopted in the manner of correlational relationships on a sample of (400) individuals who were randomly selected by (33.333%) of the employees working in the institutions at the headquarters of the Ministry of Youth and Sports, amounting to a total of (2293) individuals for the sports season (2022-2023), and they are naturally distributed among (13) main institutions in the formations of the headquarters of this ministry, and after adopt

Due to advancements in computer science and technology, impersonation has become more common. Today, biometrics technology is widely used in various aspects of people's lives. Iris recognition, known for its high accuracy and speed, is a significant and challenging field of study. As a result, iris recognition technology and biometric systems are utilized for security in numerous applications, including human-computer interaction and surveillance systems. It is crucial to develop advanced models to combat impersonation crimes. This study proposes sophisticated artificial intelligence models with high accuracy and speed to eliminate these crimes. The models use linear discriminant analysis (LDA) for feature extraction and mutual info

To improve the efficiency of a processor in recent multiprocessor systems to deal with data, cache memories are used to access data instead of main memory which reduces the latency of delay time. In such systems, when installing different caches in different processors in shared memory architecture, the difficulties appear when there is a need to maintain consistency between the cache memories of different processors. So, cache coherency protocol is very important in such kinds of system. MSI, MESI, MOSI, MOESI, etc. are the famous protocols to solve cache coherency problem. We have proposed in this research integrating two states of MESI's cache coherence protocol which are Exclusive and Modified, which responds to a request from reading

The purpose of this research is to study the organic planning in the United Industry Alliance, focusing on an applied model. It takes the concept of good planning, and its importance in the overall picture, well into political, economic, and military policy. It also analyzes how the United States has used this year to address the challenges that nationalism targets. The research draws on typical examples to illustrate the differences between researcher and decision effectiveness. It also discusses the factors that lead to the success or failure of dynamic planning, and draws lessons from it in other countries. Finally, the researcher begins to help in planning the goal as a basic tool in enhancing effectiveness.

The launch of the EU’s Eastern Partnership in 2009 intended to signal a new, elevated level of EU engagement with its Eastern neighborhood. Yet there remain several long-simmering and potentially destabilizing conflicts in the region, with which EU engagement thus far has been sporadic at best. The Union’s use of its Common Security and Defense Policy (CSDP) in the region and to help solve these disputes has been particularly ad hoc and inconsistent, wracked by inter-institutional incoherence and undermined by Member States’ inability to agree on a broad strategic vision for engagement with the area.

The three CSDP missions deployed to the region thus far have all suffered from this incoherence to various extents. In particu

Steganography is defined as hiding confidential information in some other chosen media without leaving any clear evidence of changing the media's features. Most traditional hiding methods hide the message directly in the covered media like (text, image, audio, and video). Some hiding techniques leave a negative effect on the cover image, so sometimes the change in the carrier medium can be detected by human and machine. The purpose of suggesting hiding information is to make this change undetectable. The current research focuses on using complex method to prevent the detection of hiding information by human and machine based on spiral search method, the Structural Similarity Index Metrics measures are used to get the accuracy and quality