Due to the impact of industrial companies on the ransformations and developments witnessed by the world in general nd Iraq in particular, especially in the industrial and economic Jonrnal spects, the liberalization of internal and external trade, and the idoption of the open market policy in Iraq, which led to the intensification of competition between industrial companies and heir products and services, and the increase and diversity of the Onumber of alternatives Available to the public on the one hand, and he diversity and change of their desires and needs on the other hand, which was reflected in the reality of those companies and heir products or services, especially in light of the great challenges facing companies and the deteriorat

In this paper, we generalized the principle of Banach contractive to the relative formula and then used this formula to prove that the set valued mapping has a fixed point in a complete partial metric space. We also showed that the set-valued mapping can have a fixed point in a complete partial metric space without satisfying the contraction condition. Additionally, we justified an example for our proof.

     Agriculture improvement is a national economic issue that extremely depends on productivity. The explanation of disease detection in plants plays a significant role in the agriculture field. Accurate prediction of the plant disease can help treat the leaf as early as possible, which controls the economic loss. This paper aims to use the Image processing techniques with Convolutional Neural Network (CNN). It is one of the deep learning techniques to classify and detect plant leaf diseases. A publicly available Plant village dataset was used, which consists of 15 classes, including 12 diseases classes and 3 healthy classes.  The data augmentation techniques have been used. In addition to dropout and weight reg

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

     In this paper, we introduce an approximate method for solving fractional order delay variational problems using fractional Euler polynomials operational matrices. For this purpose, the operational matrices of fractional integrals and derivatives are designed for Euler polynomials. Furthermore, the delay term in the considered functional is also decomposed in terms of the operational matrix of the fractional Euler polynomials. It is applied and substituted together with the other matrices of the fractional integral and derivative into the suggested functional. The main equations are then reduced to a system of algebraic equations. Therefore, the desired solution to the original variational problem is obtained by solving the resul

   In this paper we introduce many different Methods of ridge regression to solve multicollinearity problem in linear regression model. These Methods include two types of ordinary ridge regression (ORR1), (ORR2) according to the choice of ridge parameter as well as generalized ridge regression (GRR). These methods were applied on a dataset suffers from a high degree of multicollinearity, then according to the criterion of mean square error (MSE) and coefficient of determination (R2) it was found that (GRR) method performs better than the other two methods.
 

 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

In this article, the inverse source problem is determined by the partition hyperbolic equation under the left end flux tension of the string, where the extra measurement is considered. The approximate solution is obtained in the form of splitting and applying the finite difference method (FDM). Moreover, this problem is ill-posed, dealing with instability of force after adding noise to the additional condition. To stabilize the solution, the regularization matrix is considered. Consequently, it is proved by error estimates between the regularized solution and the exact solution. The numerical results show that the method is efficient and stable.