There are many techniques that can be used to estimate the spray quality traits such as the spray coverage, droplet density, droplet count, and droplet diameter. One of the most common techniques is to use water sensitive papers (WSP) as a spray collector on field conditions and analyzing them using several software. However, possible merger of some droplets could occur after they deposit on WSP, and this could affect the accuracy of the results. In this research, image processing technique was used for better estimation of the spray traits, and to overcome the problem of droplet merger. The droplets were classified as non-merged and merged droplets based on their roundness, then the merged droplets were separated based on the average non-m

In a quick reading of the character of Camille Ben Ziad al-Nekha al-Kufi al-Taabi, one of the most sincere companions of Imam Ali (peace be upon him), he enjoyed great status and status because he was one of the people of his people who lived alongside Imam Ali (peace be upon him) since his tribe migrated from Yemen to Kufa To this end, he became loyal during the reign of Imam Ali (peace be upon him), who is also a member of the delegation coming from Kufa to protest against the actions of the Wali of Kufa during the reign of Caliph Uthman ibn Affan. After the death of Caliph Uthman bin Affan, (Peace and blessings of Allaah be upon him) (Duaa kamil), one of the most famous and important supplications in Islamic history, and each one of u

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

מטרת המחקר הזה היא לבדוק את שלושה סיפורים קצרים מהקובץ הראשון של אהרון אפלפלד , שנחשב ההצהרה הרשמית על היותו סופר השואה הראשון בישראל , המשותף לשלושת הסיפורים הוא הנימה של הגיבורים היוצאים למסע פיזי ונפשי לגלות את אשר אירע להם , מגמתו של המחקר היא לבדוק את הצורה המיוחדת שבה אפיין אפלפלד את גיבוריו שמעידים על כך , כי השואה היא החוויה המרה והקשה בקרב היהודים והשלכותיה נשארה טמונה בקרבם גם אחרי המלחמה ואחרי שנים

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

The concern of this article is the calculation of an upper bound of second Hankel determinant for the subclasses of functions defined by Al-Oboudi differential operator in the unit disc. To study special cases of the results of this article, we give particular values to the parameters A, B and λ

The problem of research lies in answering some of the question: What is the reality of (vital conscience) in some colleges and departments of physical education and sports science in Baghdad from the viewpoint of the teachers? And The aim of the research is to prepare a scale (the vitality of the conscience) and learn about its reality in colleges and departments of physical education and sports science in Baghdad from the viewpoint of teachers and The researcher relied on the descriptive method in the survey method and the relationships related to the nature of the research problem and The sample of the research was senior administrators teaching some colleges and departments of physical education and sports science in Baghdad , Th

The nuclear structure of some cobalt (Co) isotopes with mass number A=56-60 has been studied depending on the effect of some physical properties such as the electromagnetic properties effects, such as, elastic longitudinal form factors, electric quadrupole moments, and magnetic dipole moments. The fp model space is used to present calculations using GXFP1 interaction by adopting the single particle wave functions of the harmonic oscillator. For all isotopes under consideration, the ⁴⁰Ca nucleus is regarded as an inert core in fp model-space, while valence nucleons are moving through 1f_7/2, 2p_3/2, 1f_5/2, and 2p_1/2 orbits. The effects of core-polarization are obtained by the first orde