The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

Radio observations from astronomical sources like supernovae became one the most important sources of information about the physical properties of those objects. However, such radio observations are affected by various types of noise such as those from sky, background, receiver, and the system itself. Therefore, it is essential to eliminate or reduce these undesired noise from the signals in order to ensure accurate measurements and analysis of radio observations. One of the most commonly used methods for reducing the noise is to use a noise calibrator. In this study, the 3-m Baghdad University Radio Telescope (BURT) has been used to observe crab nebula with and without using a calibration unit in order to investigate its impact on the sign

Visual media is a better way to deliver the information than the old way of "reading". For that reason with the wide propagation of multimedia websites, there are large video library’s archives, which came to be a main resource for humans. This research puts its eyes on the existing development in applying classical phrase search methods to a linked vocal transcript and after that it retrieves the video, this an easier way to search any visual media. This system has been implemented using JSP and Java language for searching the speech in the videos

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

     The extraction, study, and accurate interpretation of the morphology database of a basin are the basic blocks for building a valid geomorphological understanding of this basin. In this work, a new approach is presented which is to use three different GIS based methods to extract databases with specific geographical information and then use the concept of information intersection to make a realistic geomorphological perspective for the study area.

In the first method, data integration of remote sensing images from Google Map and SRTM DEM images were used to identify Horan basin borders.

In the second method, the principle of data integration was represented by extracting the quantitative values of the morphometric c

Studying the spatially distribution pattern of fuel station in province of Baghdad
was done by utilizing GIS techniques which they are the most powerful tools for
design, display and analysis for the spatial data. Nearest Neighbor Analysis method
was applied for analyzing the spatial distributions of the fuel stations. Baghdad was
considered to be divided in to two main parts (outskirts of Baghdad and center of
Baghdad). The nearest neighbour for all parts of Baghdad indicates for the
distribution pattern is random and differs from place to another in randomly rate.

Mapping groundwater quality Index for irrigation is of great importance for agricultural issues. As groundwater is a vital source of water for domestic and agricultural activities in Iraqi Western Desert area, where the study area (Dibdibba aquifer) represents the extreme eastern part of it, evaluation of groundwater quality and its suitability for irrigation is important. This study aims to develop decision support tools for identifying the optimal locations of groundwater regarding its quality to meet the future demands of the study area. Samples were collected during the wet season (April-May 2017 (and analyzed for determining the physicochemical  properties. The indices used in the quality assessment were the sodium adsorption r

Iraq is facing water shortage problems due to various factors, globally ( Global warming) and regionally ( GAP project) and locally ( improper water resources management projects). In this search the global warming influence on the annual mean value of temperature and yet on the annual mean value of the evapotranspiration for more than three decades has been studied. The climate of Iraq is influenced by its location between the subtropical aridity of the Arabian desert areas and the subtropical humidity of the Arabian Gulf. The relative ascension of temperature degrees in the recent decades was the main factor in relative humidity decrement which increase the evapotranspiration values, since that utilizing a temperature-based method as i

      It is common that extraterrestrial solar radiation R_a value lessen due to the interaction with atmosphere components to result a net solar radiation R_n value about one third of R_a for most measurements on earth. Net solar radiation had major impact on air temperature (T_o) value statement. So, its estimation is crucial for analyzing the interaction of (atmosphere-vegetation-soil).

Many methodologies available for this aim directly (with radiometer) or indirectly (with air temperature-based formula or soil plus air temperatures-based formula). The peak influences of global warming phenomenon were in eighties decade of the last century, yielding Iraq R_n rates to get cl

This research presents a model for surveying networks configuration which is designed and called a Computerized Integrated System for Triangulation Network Modeling (CISTNM). It focuses on the strength of figure as a concept then on estimating the relative error (RE) for the computed side (base line) triangulation element. The CISTNM can compute the maximum elevations of the highest
obstacles of the line of sight, the observational signal tower height, the contribution of each triangulation station with their intervisibility test and analysis. The model is characterized by the flexibility to select either a single figure or a combined figures network option. Each option includes three other implicit options such as: triangles, quadri