The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a

The use of Bayesian approach has the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and ensemble trees for explanatory variables are all together and at every stage on the other. In addition to obtaining the subsequent information at each node in the construction of these classification tree. Although bayesian estimates is generally accurate, but it seems that the logistic model is still a good competitor in the field of binary responses through its flexibility and mathematical representation. So is the use of three research methods data processing is carried out, namely: logistic model, and model classification regression tree, and bayesian regression tree mode

This research includes the study of dual data models with mixed random parameters, which contain two types of parameters, the first is random and the other is fixed. For the random parameter, it is obtained as a result of differences in the marginal tendencies of the cross sections, and for the fixed parameter, it is obtained as a result of differences in fixed limits, and random errors for each section. Accidental bearing the characteristic of heterogeneity of variance in addition to the presence of serial correlation of the first degree, and the main objective in this research is the use of efficient methods commensurate with the paired data in the case of small samples, and to achieve this goal, the feasible general least squa

The consensus algorithm is the core mechanism of blockchain and is used to ensure data consistency among blockchain nodes. The PBFT consensus algorithm is widely used in alliance chains because it is resistant to Byzantine errors. However, the present PBFT (Practical Byzantine Fault Tolerance) still has issues with master node selection that is random and complicated communication. The IBFT consensus technique, which is enhanced, is proposed in this study and is based on node trust value and BLS (Boneh-Lynn-Shacham) aggregate signature. In IBFT, multi-level indicators are used to calculate the trust value of each node, and some nodes are selected to take part in network consensus as a result of this calculation. The master node is chosen

     لقد إزدادت التطورات العلمية والتكنولوجية ولاسيما المعلوماتية زيادة في العلوم والحقائق والنظريات والإكتشافات بصورة مذهلة، وكذلك زيادة فروع في العلم والمعرفة ففي كل يوم نشهد قيام فروع أو تخصص معرفي جديد، إضافة إلى تفجر المعرفة التي ساهمت في بناء قنوات الفروع والتخصصات العلمية القديمة والجديدة (عبد الغفور 2001 ص8).

     فالثورة في مجال العلم والمعرفة والمعلومات والإتصا

Various methods are utilized providing complexity for cryptosystem with the aim to increase the security and avoiding hacker attack. Hybrid cryptosystem is one of these cryptosystems which is used two types of cryptosystems and has many applications in data transmitted. This research, proposed a novel method that used power exponent instead of using the prime number directly and also providing complexity of asymmetric cryptosystems. This method has been applied theoretically in two public systems RSA and EL-Gamal. Power RSA and Power EL-Gamal are modified asymmetric cryptosystems, in which the power number is kept by the sender and the receiver. Moreover, we use group theory to prove that these cryptosystems work properly. Our exten

A new human-based heuristic optimization method, named the Snooker-Based Optimization Algorithm (SBOA), is introduced in this study. The inspiration for this method is drawn from the traits of sales elites—those qualities every salesperson aspires to possess. Typically, salespersons strive to enhance their skills through autonomous learning or by seeking guidance from others. Furthermore, they engage in regular communication with customers to gain approval for their products or services. Building upon this concept, SBOA aims to find the optimal solution within a given search space, traversing all positions to obtain all possible values. To assesses the feasibility and effectiveness of SBOA in comparison to other algorithms, we conducte

The simulation of passively Q-switching is four non – linear first order differential equations. The optimization of passively Q-switching simulation was carried out using the constrained Rosenbrock technique. The maximization option in this technique was utilized to the fourth equation as an objective function; the parameters, γa, γc and β as were dealt with as decision variables. A FORTRAN program was written to determine the optimum values of the decision variables through the simulation of the four coupled equations, for ruby laser Q–switched by Dy +2: CaF2.For different Dy +2:CaF2 molecules number, the values of decision variables was predicted using our written program. The relaxation time of Dy +2: CaF2, used with ruby was

Background: Rheumatoid arthritis (RA) is a chronic and systemic autoimmune disease that is characterized by severe synovial inflammation, cartilage erosion, bone loss, and generalized vasculopathy. Although the immunologic mechanism of RA is still unclear, it is now thought to be a primarily Th17-driven disease. Along with other factors, IL-23 stimulates the expansion of Th17 cells from naive CD4+ T cells.

Objective: The objective of this study is to assess the circulating levels of interleukin (IL)-23 in rheumatoid arthritis (RA) and determine the correlation between plasma/serum IL-23 levels and disease activity. So, we performed a systematic review with meta-analysis comparing