Gypseous soils are widely distributed and especially in Iraq where arid area of hot climatic is present. These soils are considered as problematic soils; therefore this work attends to improve the geotechnical properties of such soil and reduce the dangers of collapse due to wetting process. In this research, undisturbed soil sample of 30 % gypsum content from Karbala city is used. The Single Oedometer collapse test is used in order to investigate the collapse characteristics of natural soil and after treatment with 3%, 6%, 9%, 12% and 15% of Cutback Asphalt. Moreover, two selected additive percentages (9% and 12%) are used to evaluate the suitability of using the Cutback Asphalt for improvement of the bearing capacity o

Document analysis of images snapped by camera is a growing challenge. These photos are often poor-quality compound images, composed of various objects and text; this makes automatic analysis complicated. OCR is one of the image processing techniques which is used to perform automatic identification of texts. Existing image processing techniques need to manage many parameters in order to clearly recognize the text in such pictures. Segmentation is regarded one of these essential parameters. This paper discusses the accuracy of segmentation process and its effect over the recognition process. According to the proposed method, the images were firstly filtered using the wiener filter then the active contour algorithm could b

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

The study aims to demonstrate the importance of instructional methods in teaching Arabic language as a second language or teaching the Arabic language to non-native speakers. The study is in line with the tremendous development in the field of knowledge, especially in the field of technology and communication, and the emergence of many electronic media in education in general and language teaching in particular. It employs an image in teaching vocabulary and presenting the experience of the Arabic Language Institute for Non-Speakers-King Abdul-Aziz University. The study follows the descriptive approach to solve the problem represented by the lack of interest in the educational methods when teaching Arabic as a second language. Accordingl

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

Experimental densities, viscosities η, and refractive indices n_D data of the ternary  ethanol+ n-hexane + 3-methyl pentane system have been determined at temperatures 293.15,303.15 and 313.15 K and at atmospheric pressure then these properties were calculated theoretically by using mixing rules for densities, viscosities and refractive indices .After that the theoretical data and the experimental data were compared due to the high relative errors in viscosities an equation of viscosity was proposed to decrease the relative errors.

A field experiment was conducted during the spring season 2020 in Karbala proving/ Al-Sharia Distrit, located at latitude N 32° 42' 13.8" and longitude E 43° 54' 36.6" and at an altitude of 27 m above sea level. The experiment included a study of two factors: the first, Irrigation Interval, three treatments were used: irrigation treatment every 2 days, Irrigation treatment every 4 days, and Irrigation treatment every 6 days. The second factor is the addition of soil conditioners, in which four treatments were used: the control treatment without any addition, the treatment of adding bio-organic fertilizers, the treatment of adding water-conserving technology (polymer), and the treatment of adding water-conserving technology + fertilizers O

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of