Calculating the Inverse Kinematic (IK) equations is a complex problem due to the nonlinearity of these equations. Choosing the end effector orientation affects the reach of the target location. The Forward Kinematics (FK) of Humanoid Robotic Legs (HRL) is determined by using DenavitHartenberg (DH) method. The HRL has two legs with five Degrees of Freedom (DoF) each. The paper proposes using a Particle Swarm Optimization (PSO) algorithm to optimize the best orientation angle of the end effector of HRL. The selected orientation angle is used to solve the IK equations to reach the target location with minimum error. The performance of the proposed method is measured by six scenarios with different simulated positions of the legs. The proposed

The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread

The Iraqi non profit governmental units are facing great financing challenges in providing the money required for reconstructing the damages occurred after 9^th of April 2003.

Related to that, This research, which is contained of studying the self – financing experiment in non profit governmental units which is considered one of the financing alternatives that contribute in providing the required money to meet the shortage of central finance; and creating the economic exploitation for the resources and possibilities achieved by the non profit governmental units themselves for the purpose of employ them in reconstruction and to reduce the burden on the public budget which is responsible of fin

The aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.

The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h

مستخلص البحث أهمية البحث عن طريق إعداد برنامج تدريبي يعتمد هذه الطريقة التدريبية في تطوير التحمل الخاص عن طريق العمل على بناء مستوى جيد من التحمل الخاص لدى اللاعبين الشباب في مرحلة الإعداد الخاص, تحقيق نتائج جيدة على مستوى أداء الواجبات المهارية والخططية المطلوبة منه في أثناء زمن المباراة, حيث ارتأت الباحثة من خلال إعداد برنامج تدريبي إلى رفع مستوى (التحمل الخاص) لدى لاعبي كرة القدم وبالتالي يمكنها أن تساع

         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

  That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the sear

the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety,

    Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps

the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety, including scholars and writers, in addition to the presence of entire Iraqi families who immigrated to Egypt and resided there, including the family of Al-Hafiz Al-Iraqi The Ibn al-Kwaik family, the subject of the study, had an important impact on the scientific movement in Egypt.