This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

In this work the effect of choosing tri-circular tube section had been addressed to minimize the end effector’s error, a comparison had been made between the tri-tube section and the traditional square cross section for a robot arm, the study shows that for the same weight of square section and tri-tube section the error may be reduced by about 33%.

A program had been built up by the use of MathCAD software to calculate the minimum weight of a square section robot arm that could with stand a given pay load and gives a minimum deflection. The second part of the program makes an optimization process for the dimension of the cross section and gives the dimensions of the tri-circular tube cross section that have the same weight of

The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

Media and communication's research are varied in accordance to research approaches' variety which seeks to reach convergent social, psychological, political, economic, and technical point of views. Its main aim is to assimilate all the new variables in the communicative method, especially, social media sites research; concerning their methodology, tools and theories. It is due to their diverse - developed applications and their increased rates of public use becoming irreplaceable in our daily life. It is well reflected by their consequent impact on the the public beside their role in changing its views.

This clarifies the notable increase of scientific research that concern them manifesting the dialectical relations and interfere

Autism is considered as one of the most developmental  problems  in the world that interfere with children growth and affect their social ,emotional and cognitive development child with autism used to be normal in his growth but in his development parents started to notice that their child characterize by loneliness and withdrawal himself from the surrounding world with some mannerism behaviors these characteristics used to be manifested children during the 1^st  three year of their life .  It appears, one in every 500 birth (The American International Institution for child health 1997. and it would be less in females than makes at 1/4 percent .

    Aim is to b

Human skin detection, which usually performed before image processing, is the method of discovering skin-colored pixels and regions that may be of human faces or limbs in videos or photos. Many computer vision approaches have been developed for skin detection. A skin detector usually transforms a given pixel into a suitable color space and then uses a skin classifier to mark the pixel as a skin or a non-skin pixel. A skin classifier explains the decision boundary of the class of a skin color in the color space based on skin-colored pixels. The purpose of this research is to build a skin detection system that will distinguish between skin and non-skin pixels in colored still pictures. This performed by introducing a metric that measu

Triticale is being evaluated as a substitute for corn in animal feed and as a forage crop for Florida. Storage of triticale seed is difficult in Florida's hot and humid climate, and more information about the relationships between equilibrium moisture content (EMC) and equilibrium relative humidity (ERH) at constant temperature (sorption isotherms) of triticale is needed to develop improved storage methods. Therefore, the primary research objective was to measure the EMC for triticale seed at different ERH values at three different constant temperatures (5°C, 23°C, and 35°C) using six desiccation jars containing different saturated salt concentrations. The secondary objective was to determine the best fit equation describing these relati

The expanding use of multi-processor supercomputers has made a significant impact on the speed and size of many problems. The adaptation of standard Message Passing Interface protocol (MPI) has enabled programmers to write portable and efficient codes across a wide variety of parallel architectures. Sorting is one of the most common operations performed by a computer. Because sorted data are easier to manipulate than randomly ordered data, many algorithms require sorted data. Sorting is of additional importance to parallel computing because of its close relation to the task of routing data among processes, which is an essential part of many parallel algorithms. In this paper, sequential sorting algorithms, the parallel implementation of man