Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.

The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite

The manuscript should contain an abstract. The abstract should be self-contained and citation-free and should not exceed 200 words. The abstract should state the purpose, approach, results and conclusions of the work.  The author should assume that the reader has some knowledge of the subject but has not read the paper. Thus, the abstract should be intelligible and complete in it-self (no numerical references); it should not cite figures, tables, or sections of the paper. The abstract should be written using third person instead of first perso The fast microwave assisted pyrolysis (FMWAP) of water hyacinth (WH) for biochar production is investigated. Taguchi’s method was used to optimize FMWAP parameters. The effects of microwave

The aim of this study was the production of aspartame by using immobilized thermolysin in bentonite clay. The yield of immobilized thermolysin in bentonite was 92% of the original enzyme amount. pH profile of free and immobilized enzyme was 7.0 and 7.5 respectively which was stable at 6.5-9.0 for 30min. The optimum temperature of both enzymes was 50°C, while they were stable at 65°C for 30min. however, they lost 52.73 and 61.72% from its main activity at 80°C respectively. Immobilized thermolysin has retained all activity within 27 days, but it kept 68.27% of initial activity when stored for 60 days at 4°C whereas, it retained a full activity after 20 continue usage. In addition, it retained 86.53% of its original activity af

Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

In this paper, the generation of a chaotic carrier by Lorenz model
is theoretically studied. The encoding techniques has been used is
chaos masking of sinusoidal signal (massage), an optical chaotic
communications system for different receiver configurations is
evaluated. It is proved that chaotic carriers allow the successful
encoding and decoding of messages. Focusing on the effect of
changing the initial conditions of the states of our dynamical system
e.i changing the values (x, y, z, x1, y1, and z1).

     One major problem facing some environments, such as insurance companies and government institutions, is when a massive amount of documents has to be processed every day. Thus, an automatic stamp recognition system is necessary. The extraction and recognition of a general stamp is not a simple task because it may have various shapes, sizes, backgrounds, patterns, and colors. Moreover, the stamp can be printed on documents with bad quality and rotation with various angles. Our proposed method presents a new approach for the preprocessing and recognition of color stamp images. It consists of four stages, which are stamp extraction, preprocessing, feature extraction, and matching. Stamp extraction is achieved to isol

In this research velocity of moving airplane from its recorded digital sound is introduced. The data of sound file is sliced into several frames using overlapping partitions. Then the array of each frame is transformed from time domain to frequency domain using Fourier Transform (FT). To determine the characteristic frequency of the sound, a moving window mechanics is used, the size of that window is made linearly proportional with the value of the tracked frequency. This proportionality is due to the existing linear relationship between the frequency and its Doppler shift. An algorithm was introduced to select the characteristic frequencies, this algorithm allocates the frequencies which satisfy the Doppler relation, beside that the tra

Iris detection is considered as challenging image processing task. In this study efficient method was suggested to detect iris and recognition it. This method depending on seed filling algorithm and circular area detection, where the color image converted to gray image, and then the gray image is converted to binary image. The seed filling is applied of the binary image and the position of detected object binary region (ROI) is localized in term of it is center coordinates are radii (i.e., the inner and out radius). To find the localization efficiency of suggested method has been used the coefficient of variation (CV) for radius iris for evaluation. The test results indicated that is suggested method is good for the iris detection.

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise