This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

Purpose – The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are natural, social, and manufactured.

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

there is a need to use the teardown Technique in a various fields and different motives and used often by economic units as a technique to help other techniques for example, used by some economic units for the analysis of other economic units of products in order to work on the development of products and look for opportunities to improve product quality and avoid product errors competitor or reduce its costs, in addition to the services provided by quality control is used ISO 17025 integration with unassembled analysis to adjust the quality of the product by comparing the pieces produced with designed models that are also the product as a whole compared with the original design

The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t

This paper presents a grey model GM(1,1) of the first rank and a variable one and is the basis of the grey system theory , This research dealt  properties of grey model and a set of methods to estimate parameters of the grey model GM(1,1)  is the least square Method (LS) , weighted least square method (WLS), total least square method (TLS) and gradient descent method  (DS). These methods were compared based on two types of standards: Mean square error (MSE), mean absolute percentage error (MAPE), and after comparison using simulation the best method was applied to real data represented by the rate of consumption of the two types of oils a Heavy fuel (HFO) and diesel fuel (D.O) and has been applied several tests to

The deliberation and exchanged of power is a matter of political importance For the Iraqi political system after 2003, The deliberation of power and its democratic transition and electoral integrity Is a good indicator of political stability and progress In the Iraqi parliamentary political system , The transfer of authority in terms of adopting the deliberative approach represents a structural and institutional dimension of the political process , it led the power to become Authority of the Foundation Exercised in accordance with the Constitution and the law not real power , And lead to the recognition of the existence of an official parliamentary opposition and its right to take political power later through the ballot box Makes the pr

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

Gender classification is a critical task in computer vision. This task holds substantial importance in various domains, including surveillance, marketing, and human-computer interaction. In this work, the face gender classification model proposed consists of three main phases: the first phase involves applying the Viola-Jones algorithm to detect facial images, which includes four steps: 1) Haar-like features, 2) Integral Image, 3) Adaboost Learning, and 4) Cascade Classifier. In the second phase, four pre-processing operations are employed, namely cropping, resizing, converting the image from(RGB) Color Space to (LAB) color space, and enhancing the images using (HE, CLAHE). The final phase involves utilizing Transfer lea