نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الا

        Artificial Neural networks (ANN) are powerful and effective tools in time-series applications. The first aim of this paper is to diagnose better and more efficient ANN models (Back Propagation, Radial Basis Function Neural networks (RBF), and Recurrent neural networks) in solving the linear and nonlinear time-series behavior. The second aim is dealing with finding accurate estimators as the convergence sometimes is stack in the local minima. It is one of the problems that can bias the test of the robustness of the ANN in time series forecasting. To determine the best or the optimal ANN models, forecast Skill (SS) employed to measure the efficiency of the performance of ANN models. The mean square error and

Toxic dyes are commonly discharged into waste waters and dyes are extensively used in the textile industry so it is necessary to find out efficient and eco-friendly method for treating waste waters resulting from industrial effluences. To achieve this aim the fungus Trichoderma sp. is employed into two lines: first line was self – immobilized fungal pellets in (Czapek – Dox medium) to adsorbs two dyes crystal violet, congo red by concentrations 0.01, 0.02, 0.03, 0.04, 0.05, 0.06 mg/L to both dyes, PH 2, room temperature with shaker in ( hrs.²,hrs.⁴,hrs.²⁴) , by Uv- Visible spectrum . the removal efficiency of 0.05 mg/L crystal violet by Trichoderma sp was 96%. but there was no remova

يهدف هذا البحث إلى تحليل محتوى كتابي الحاسوب للمرحلة الإعدادية في جمهورية العراق وفقاً للتفكير المنطقي، واتبعت الباحثة منهج البحث الوصفي التحليلي، وتم توظيف أداة تحليل المحتوى، التي صُمِّمت وفقاً للعمليات العقلية المتضمنة في التفكير المنطقي بحسب العالم بياجيه ( Piaget )، واعتماد وحدة الفكرة (الصريحة) في عملية التحليل. تبين من نتائج هذا البحث أنَّ نسبة تضمين مهارات التفكير المنطقي في محتوى كتابي الحاسوب للمرحل

Iraq is highly dependent on international markets to provide food for its residents. As imported food prices are highly dependent on crude oil prices in global markets, any shock in oil prices will have an impact on food consumption in the country. As a result, it is essential to study the demand for imported food at every time period. To the best of our knowledge as researchers, as not even a single study is available in the literature, this paper is considered the first to study the demand for imported food groups in Iraq. Therefore, the main objective of this research is to estimate demand elasticities for several imported food categories in Iraq. This study uses an Almost Ideal Demand System model to analyze the demand for imported f

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli

The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total assets to mea