Business organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a

The technological development in the field of information and communication has been accompanied by the emergence of security challenges related to the transmission of information. Encryption is a good solution. An encryption process is one of the traditional methods to protect the plain text, by converting it into inarticulate form. Encryption implemented can be occurred by using some substitute techniques, shifting techniques, or mathematical operations. This paper proposed a method with two branches to encrypt text. The first branch is a new mathematical model to create and exchange keys, the proposed key exchange method is the development of Diffie-Hellman. It is a new mathematical operations model to exchange keys based on prime num

In this study, a predicated formula is been proposed to find the shear strength of non-prismatic beams with or without openings. It depends on the contributions of concrete shear strength considering the beam depth variation and existing openings, shear steel reinforcements and defines the critical shear section, the effect of diagonal shear reinforcement, the effect of inclined tensile steel reinforcement, and the compression chord influence. The verification of the proposed formula has been conducted on the experimental test results of 26 non-prismatic beams with or without openings at the same loading conditions. The results reflect that the predicted formula finds the shear capacity of non-prismatic beams with openings, it is co

The main aim of this research paper is investigating the effectiveness and validity of Meso-Scale Approach (MSA) as a modern technique for the modeling of plain concrete beams. Simply supported plain concrete beam was subjected to two-point loading to detect the response in flexural. Experimentally, a concrete mix was designed and prepared to produce three similar standard concrete prisms for flexural testing. The coarse aggregate used in this mix was crushed aggregate. Numerical Finite Element Analysis (FEA) was conducted on the same concrete beam using the meso-scale modeling. The numerical model was constructed to be a bi-phasic material consisting of cement mortar and coarse aggregate. The interface between the two c

An analytical method and a two-dimensional finite element model for treating the problem of laser heating and melting has been applied to aluminum 2519T87and stainless steel 304. The time needed to melt and vaporize and the effects of laser power density on the melt depth for two metals are also obtained. In addition, the depth profile and time evolution of the temperature before melting and after melting are given, in which a discontinuity in the temperature gradient is obviously observed due to the latent heat of fusion and the increment in thermal conductivity in solid phase. The analytical results that induced by  laser irradiation is in good agreement with numerical results.

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

Curing of concrete is the maintenance of a satisfactory moisture content and temperature for a
period of time immediately following placing so the desired properties are developed. Accelerated
curing is advantages where early strength gain in concrete is important. The expose of concrete
specimens to the accelerated curing conditions which permit the specimens to develop a significant
portion of their ultimate strength within a period of time (1-2 days), depends on the method of the
curing cycle.Three accelerated curing test methods are adopted in this study. These are warm water,
autogenous and proposed test methods. The results of this study has shown good correlation
between the accelerated strength especially for

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati