The Ozone Monitoring Instrument (OMI) measures the reflected solar radiation in the ultraviolet and visible part in the spectral range that is between 270 and 500 nm, using two channels with a spectral resolution of about 0.5 nm. Ground-level tropospheric ozone is one of the air pollutants of most concern. In the troposphere, near the Earth's surface, human activities lead to ozone concentrations several times higher than the natural background level. To evaluate the ozone distribution over Iraq, the ozone data from OMI were analyzed using geostatistical techniques. Theoretical spherical models provided the best fit for all monthly experimental variograms. The parameters of these variograms (sill, range and nugget) wer

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

The differential protection of power transformers appears to be more difficult than any type of protection for any other part or element in a power system. Such difficulties arise from the existence of the magnetizing inrush phenomenon. Therefore, it is necessary to recognize between inrush current and the current arise from internal faults. In this paper, two approaches based on wavelet packet transform (WPT) and S-transform (ST) are applied to recognize different types of currents following in the transformer. In WPT approach, the selection of optimal mother wavelet and the optimal number of resolution is carried out using minimum description length (MDL) criteria before taking the decision for the extraction features from the WPT tree

A quadruped (four-legged) robot locomotion has the potential ability for using in different applications such as walking over soft and rough terrains and to grantee the mobility and flexibility. In general, quadruped robots have three main periodic gaits:  creeping gait, running gait and galloping gait. The main problem of the quadruped robot during walking is the needing to be statically stable for slow gaits such as creeping gait. The statically stable walking as a condition depends on the stability margins that calculated particularly for this gait. In this paper, the creeping gait sequence analysis of each leg step during the swing and fixed phases has been carried out. The calculation of the minimum stability margins depends up

The current research aims to provide a conceptual and applied frame  on the subject of multi- level analysis in the research of business administration. The research tries to address some of the problems that befall the preparation of research and studies at the Arab level and local level, where the unity of theory and measurement and analysis, as well as clarify  the various types of conceptual constructs and give researchers the ability to  distinguish different models related to the level of analysis. On the other hand, this research  provides an example of 

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u