The detection and estimation of weathering conditions have become a very important daily necessity in our life. For this purpose, several satellites of low resolution imagery were launched by the weathering and environmental agencies. The important weather paremeters are temperuter, wind direction,  velocity, clould and humidity, etc. The low resolution images often deal with large-scale phenomena and the interpretation and projection of the produced data requires continuous development of tools and criteria.              In this paper, the low spatial resolution data generated by the moderate resolution imaging spectroradiometer (MODIS) were used to monitor the cloud density and direction above Iraq and i

The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

     Three sites, selected on the Great Garraf Drain Channel (GGDC) demonstrated the first ever study dealing with rotifers biodiversity features from August 2019 till July 2020. Seventy-two taxonomic units were identified. The high densities of rotifera ranged from 733.32 - 32300 Ind./m³. Brachionus urceolaris, Keratella quadrata (long spin), Keratella quadrata (short spin) and Syncheta obloga were the most common relative abundance recorded in the index. In contrast the results of the constant index showed that there were nine constant taxonomic units. The species richness index was recorded from 1.489- 6.900. Jaccard presence similarity index revealed a strong link between stations 2

Time series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values ​​contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).

The volume of go

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The actual position and velocity of the sun and the  moon were calculate through one year , and the satellite position and velocity components (x,y,z, v_x, v_y, v_z) were calculate as well as the momentum component at inclination (116.5?) , argument of perigee (30?), longitude  node angle (40?), eccentricity (0.01), for deferent perigee height (200,300,..,1000 km). The acceleration of perturbations  which were calculated in this work are the sun and the moon attraction on the satellite, the solar radiation pressure, the atmospheric drag as well as the earth oblatness. The result show that the perturbation forces of atmospheric drag acceleration is effect by altitude and the sun, moon attractio

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)).