The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

The interests toward developing accurate automatic face emotion recognition methodologies are growing vastly, and it is still one of an ever growing research field in the region of computer vision, artificial intelligent and automation. However, there is a challenge to build an automated system which equals human ability to recognize facial emotion because of the lack of an effective facial feature descriptor and the difficulty of choosing proper classification method. In this paper, a geometric based feature vector has been proposed. For the classification purpose, three different types of classification methods are tested: statistical, artificial neural network (NN) and Support Vector Machine (SVM). A modified K-Means clustering algorithm

Trialeurodes irakensis sp. n. is describe and illustrated from Iraq. T.vaporariorurn (westwood)
is reported and for the first time for the Iraqi fauna. A ke to species of Trialeurodes found in
Iraq is presented.

Inelastic magnetic electron scattering M1 at Ex =10.23 MeV form factors in Ca-48 have been investigated. The fp shell model space with four orbits and eight neutrons have been considered and FPD6 has been selected between 32 model space effective interactions to generates the model space vectors for the M1 transition with excitation energy Ex =10.23 MeV and for constructing OBDM. Discarded space (core and higher configuration orbits) has been included through the first order perturbation theory to couple the partice-hole pair of excitation in the calculation of the total M1 form factor and regarding the realistic interaction M3Y as a core polarization interaction with six sets of fitting parameters. Finally the theoretical calculations h

Liquid-Liquid Extraction of Cu(II) ion in aqueous solution by dicyclohexyl-18-crown-6 as extractant in dichloroethane was studied .The extraction efficiency was investigated by a spectrophometric method. The reagent form a coloured complex which has been a quantitatively extracted at pH 6.3. The method obeys Beer`s law over range from (2.5-22.5) ppm with the correlation coefficient of 0.9989. The molar absorptivity the stoichiometry of extracted complex is found to be 1:2. the proposed method is very sensitive and selective.

this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

This study came for the reason that some project administrations still do not follow the appropriate scientific methods that enable them to perform their work in a manner that achieves the goals for which those projects arise, in addition to exceeding the planned times and costs, so this study aims to apply the methods of network diagrams in Planning, scheduling and monitoring the project of constructing an Alzeuot intersection bridge in the city of Ramadi, as the research sample, being one of the strategic projects that are being implemented in the city of Ramadi, as well as being one of the projects that faced during its implementation Several of problems, the project problem was studied according to scientific methods through the applica

Background: The use of the cone beam computed tomography for analysing the position of the greater palatine foramen in relation to various anatomical landmarks is crucial in dentistry. The aims of the current study, firstly is to determine the greater palatine foramen position in relation to various anatomical landmarks by using cone beam computed tomography and secondly is to make a comparison of the measurements according to side, gender, and age. Materials and methods: This prospective study included 60 Iraqi patients (28males and 32 females) who selected according to availability of Inclusion criteria, which include age range (21 - 60 years), with no dentofacial deformities or pathological lesion at the maxilla. All patients had inform

Identification by biological features gets tremendous importance with the increasing of security systems in society. Various types of biometrics like face, finger, iris, retina, voice, palm print, ear and hand geometry, in all these characteristics, iris recognition gaining attention because iris of every person is unique, it never changes during human lifetime and highly protected against damage. This unique feature shows that iris can be good security measure. Iris recognition system listed as a high confidence biometric identification system; mostly it is divide into four steps: Acquisition, localization, segmentation and normalization. This work will review various Iris Recognition systems used by different researchers for each recognit

Infection of the gastric mucosa with Helicobacter pylori is strongly associated with chronic gastritis, peptic ulcer and gastric cancer. Helicobacter pylori virulence factors include a variety of proteins that are involved in its pathogenesis, such as VacA and CagA. Another group of virulence factors is clearly important for colonization of H.pylori in the gastric mucosa. These include urease, motility factors (flagellin), and Superoxide dismutase (SOD). Because of this organism's microaerophilic nature and the increased levels of reactive oxygen in the infected host, we expect that other factors involved in the response to oxidative stress are likely to be required for virulence. Superoxide dismutase is a near