يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف

The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

       This paper aims at providing the teaching staff members with the necessary skills so as to become capable of tackling various situations, and treating daily problems that face students learning Spanish as a Second Language.  This is made as an attempt to make teachers of foreign languages in general acquainted with modern trends of teaching with less complicated methods, specifically in teaching e earlier stages of foreign languages.

Abstracto:

      En el presente trabajo pretendemos dotar al docente no nativo de Lenguas extranjeras, con algunos de los métodos necesari

            Eye Detection is used in many applications like pattern recognition, biometric, surveillance system and many other systems. In this paper, a new method is presented to detect and extract the overall shape of one eye from image depending on two principles Helmholtz & Gestalt. According to the principle of perception by Helmholz, any observed geometric shape is perceptually "meaningful" if its repetition number is very small in image with random distribution. To achieve this goal, Gestalt Principle states that humans see things either through grouping its similar elements or recognize patterns. In general, according to Gestalt Principle, humans see things through genera

It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

The study aimed at identifying the domains of abuse of the elderly (each field separately) of the research sample. The study sample consisted of (100) senior citizens residing in nursing homes in Baghdad and Kirkuk cities. They were selected in a simple random way. In order to achieve the research objectives, two scales were developed to measure the abuse of the elderly consisted of six domains: Neglection abuse, emotional abuse, physical abuse, social abuse, financial abuse, sexual abuse), and the other to measure the life review. The results showed that the level of abuse of older people in the sample is higher than the average in the society they belong to, the level of life review was higher than the average they belong to, and the a

الشرط المانع من التأجير هو عبارة عن قيد اتفاقي يرد في عقد الإيجار مقتضاه تقييد حرية المستأجر من التصرف في حقه بالإيجار من الباطن أو التنازل عن الإيجار إلا بموافقة المؤجر.وهو بذلك قيد إرادي يرد على حرية المستأجر في التصرف بحقه الناشئ عن عقد الإيجار استثناءً من الأصل العام، وهذا الشرط أما ان يرد على منع المستأجر من التنازل عن الإيجار إلى الغير أو الإيجار إلى الغير من الباطن أو كلا الحالتين، وهو أما أن يظهر بصورة

The growing use of tele

This paper presents a new secret diffusion scheme called Round Key Permutation (RKP) based on the nonlinear, dynamic and pseudorandom permutation for encrypting images by block, since images are considered particular data because of their size and their information, which are two-dimensional nature and characterized by high redundancy and strong correlation. Firstly, the permutation table is calculated according to the master key and sub-keys. Secondly, scrambling pixels for each block to be encrypted will be done according the permutation table. Thereafter the AES encryption algorithm is used in the proposed cryptosystem by replacing the linear permutation of ShiftRows step with the nonlinear and secret pe

Teen-Computer Interaction (TeenCI) stands in an infant phase and emerging in positive path. Compared to Human-Computer Interaction (generally dedicated to adult) and Child-Computer Interaction, TeenCI gets less interest in terms of research efforts and publications. This has revealed extensive prospects for researchers to explore and contribute in the region of computer design and evaluation for teen, in specific. As a subclass of HCI and a complementary for CCI, TeenCI that tolerates teen group, should be taken significant concern in the sense of its context, nature, development, characteristics and architecture. This paper tends to discover teen’s emotion contribution as the first attempt towards building a conceptual model for TeenC

Steganography is a technique of concealing secret data within other quotidian files of the same or different types. Hiding data has been essential to digital information security. This work aims to design a stego method that can effectively hide a message inside the images of the video file.  In this work, a video steganography model has been proposed through training a model to hiding video (or images) within another video using convolutional neural networks (CNN). By using a CNN in this approach, two main goals can be achieved for any steganographic methods which are, increasing security (hardness to observed and broken by used steganalysis program), this was achieved in this work as the weights and architecture are randomized. Thus,