Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

The solar energy is the major source of power for the future and an important source of renewable energy in Iraq and the world. Suitable climate conditions for solar energy are available in Iraq, especially the high temperature in the summer season which extends for more than six months in the year. Hence, the global solar radiation is abundant with high intensity, which is very essential in applicable models for researchers and solar applications. Therefore, nine first-order regression empirical equations of Angstrom-type correlations were used to estimate the more appropriate global solar radiation model for Baghdad city. Two equations were developed empirically in this work, using the most available and easy to get meteorological data

Concentrations of P137PCs were measured in 40 samples that have been selected from the surface soil in cities of Ramadi, Fallujah, Heet and surrounding areas. The activity of P137PCs in seven dust storms that hit the area western of city of Ramadi within the period 1/3/2013-1/10/2013 was measured also. The concentration in soil ranges between (below detection level-14.5) Bq.kgP-1P, while it ranges between (7.5-8.8) Bq/kg in the dust storms. The dose due to exposure to the cesium in surface soil was estimated to be ranged between (0.4-7.7) *10P-2P mSv.yP-1P while the effective doses due to inhalation of resuspended P137PCs was about 1.61*10P-8P and the doses caused by inhalation of P137PCs in dust storms is ranging between (8.13-9.54)*10P

The interim administration is an application of the idea of ​​management required by certain circumstances, which are necessary and urgent, and most laws, especially the laws we have compared (the French Civil Code and the Egyptian civil law and the Iraqi civil law) did not regulate the idea of ​​interim administration accurately, This idea is interrelated, but this idea is highlighted whenever a temporary administrator is needed. It is often necessary to maintain a financial or financial burden that is impossible for the owner to manage his own money for one reason or another, the appointment of a temporary manager who manages these funds, we find the legislator resort in such a case to appoint a manager to temporarily save and ma

The research problem consisted in answering the question that revolves around whether there is a relationship to the settlement of salaries with the growth of bank deposits? The research also aimed to provide some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of the settlement of salaries and bank deposits for the research sample banks, which are each of the bank (Ashur International, Business Bay, the Iraqi Middle East for Investment, the Iraqi National, Development and the

Abstract:

                 The research aims to improve the insurance service through the marketing commission as a tool that enables the insurance companies to achieve a competitive advantage. The researcher, by observing the challenges faced by insurance companies, insurance agents and brokers, raised the main question of the research: Is there an effect of the marketing commission on the competitive advantage of insurance companies? The data was obtained through the financial statements and annual reports of the research sample companies (the National General Insurance Company, the Iraqi General Insurance Company, Al-Hamra Private

   The Eurasian marsh frog Pelophylax ridibundus is a widespread species in Iraq. Examination of intestine of 25 marsh frogs collected in Al-Diwaniya city, middle of Iraq during the period from September to November 2014 revealed the presence of Nematotaenia dispar (Cestoda), Cosmocerca commutata and Cosmocercoides variabilis (Nematoda). Infection rates and intensity have been presented in this paper.

The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

Image compression has become one of the most important applications of the image processing field because of the rapid growth in computer power. The corresponding growth in the multimedia market, and the advent of the World Wide Web, which makes the internet easily accessible for everyone. Since the early 1980, digital image sequence processing has been an attractive research area because an image sequence, as acollection of images, may provide much compression than a single image frame. The increased computational complexity and memory space required for image sequence processing, has in fact, becoming more attainable. this research absolute Moment Block Truncation compression technique which is depend on adopting the good points of oth

     Fuzzy C-means (FCM) is a clustering method used for collecting similar data elements within the group according to specific measurements. Tabu is a heuristic algorithm. In this paper, Probabilistic Tabu Search for FCM implemented to find a global clustering based on the minimum value of the Fuzzy objective function. The experiments designed for different networks, and cluster’s number the results show the best performance based on the comparison that is done between the values of the objective function in the case of using standard FCM and Tabu-FCM, for the average of ten runs.