Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

Jalal Jaafar Al-Awqati is a military figure who played a significant role in developing the Iraqi Air Force after the July 14, 1958 revolution. His personality crystallized during his studies. He was a thoughtful person, a good communicator, a man of few words, and held firm principled positions. He was known for his unique way of thinking. He was not violent in his daily dealings. He believed in democracy as a political doctrine and saw it as the best means and sure guarantee for solving the country's problems.

KE Sharquie, SA Al-Mashhadani, AA Noaimi, WM Katof, THE IRAQI POSTGRADUATE MEDICAL JOURNAL, 2013 - Cited by 6

Shadow removal is crucial for robot and machine vision as the accuracy of object detection is greatly influenced by the uncertainty and ambiguity of the visual scene. In this paper, we introduce a new algorithm for shadow detection and removal based on different shapes, orientations, and spatial extents of Gaussian equations. Here, the contrast information of the visual scene is utilized for shadow detection and removal through five consecutive processing stages. In the first stage, contrast filtering is performed to obtain the contrast information of the image. The second stage involves a normalization process that suppresses noise and generates a balanced intensity at a specific position compared to the neighboring intensit

Preparation and Characterization of Maleate, Tartarate,and Phthalate Modified Pectin

Antacids have been widely used in the treatment of various gastric and duodenal disorders such as heartburn, reflux esophagitis, gastritis, irritable stomach, gastric and duodenal ulcers. A pH-responsive of bi-polymer of sodium alginate and pectin have been studied as raft-forming polymers using sodium bicarbonate and calcium carbonate as gas-generating and calcium ion sources. The aim of study was to formulate and evaluate mono and bilayer tablets of floating and sustained release antacid delivery systems using sodium carboxy methyl cellulose as a gel forming substance, calcium and magnesium carbonate as sources of acid neutralizing and carbon dioxide gas generators agents upon contact with acidic solution. The effect of the formulation

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m³/h and 7.63 m³/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

In this study we examine variations in the structure of perovskite compounds of LaBa2Cu2O9, LaBa2CaCu3O12 and LaBa2Ca2Cu5O15 synthesized using the solid state reaction method. The samples’ compositions were assessed using X-ray fluorescence (XRF) analysis. The La: Ba: Ca: Cu ratios for samples LaBa2Cu2O9, LaBa2CaCu3O12 and LaBa2Ca2Cu5O15 were found by XRF analysis to be around 1:2:0:2, 1:2:1:3, and 1:2:2:5, respectively. The samples’ well-known structures were then analyzed using X-ray diffraction. The three samples largely consist of phases 1202, 1213, and 1225, with a trace quantity of an unknown secondary phase, based on the intensities and locations of the diffraction peaks. According to the measured parameters a, b, and c, every sa

The present study aimed to assess the impact of seed Rhizobia treatment and potyvirus inoculation on bacterial nodulation and nitrogen fixation in cowpeas. The plants were infected with the virus two weeks post-germination. Nodules were present on the roots of plants treated with Rhizobia; however, almost no nodules were detected on untreated plants. The average number of nodules per plant on virus-inoculated plants was significantly lower than the average number per noninoculated plant. The virus caused a substantial decrease in the weight of nodules also. The study revealed that the presence of Rhizobia resulted in a significant rise in nitrogen content in the foliage. Specifically, the nitrogen percentage increased from 1.29% in plants n