The study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

A numerical method is developed for calculation of the wake geometry and aerodynamic forces on two-dimensional airfoil under going an arbitrary unsteady motion in an inviscid incompressible flow (panel method). The method is applied to sudden change in airfoil incidence angle and airfoil oscillations at high reduced frequency. The effect of non-linear wake on the unsteady aerodynamic properties and oscillatory amplitude on wake rollup and aerodynamic forces has been studied. The results of the present method shows good accuracy as compared with flat plate and for unsteady motion with heaving and pitching oscillation the present method also shows good trend with the experimental results taken from published data. The method shows good result

Recently, Image enhancement techniques can be represented as one of the most significant topics in the field of digital image processing. The basic problem in the enhancement method is how to remove noise or improve digital image details. In the current research a method for digital image de-noising and its detail sharpening/highlighted was proposed. The proposed approach uses fuzzy logic technique to process each pixel inside entire image, and then take the decision if it is noisy or need more processing for highlighting. This issue is performed by examining the degree of association with neighboring elements based on fuzzy algorithm. The proposed de-noising approach was evaluated by some standard images after corrupting them with impulse

The sending of information at the present time requires the speed and providing protection for it. So compression of the data is used in order to provide speed and encryption is used in order to provide protection. In this paper a proposed method is presented in order to provide compression and security for the secret information before sending it. The proposed method based on especial keys with MTF transform method to provide compression and based on RNA coding with MTF encoding method to provide security. The proposed method based on multi secret keys. Every key is designed in an especial way. The main reason in designing these keys in special way is to protect these keys from the predication of the unauthorized users.

Thyroid is a small butterfly shaped gland located in the front of the neck just below the Adams apple. Thyroid is one of the endocrine gland, which produces hormones that help the body to control metabolism. A different thyroid disorder includes Hyperthyroidism, Hypothyroidism, and thyroid nodules (benign/malignant). Ultrasound imaging is most commonly used to detect and classify abnormalities of the thyroid gland. Segmentation method is a tool that used widely in many applications including medical image processing. One of the common applications of segmentation is in medical image analysis for clinical diagnosis that has an important role in terms of quality and quantity.
The main objective of this research is to use the Computer-Ai

Data hiding (Steganography) is a method used for data security purpose and to protect the data during its transmission. Steganography is used to hide the communication between two parties by embedding a secret message inside another cover (audio, text, image or video). In this paper a new text Steganography method is proposed that based on a parser and the ASCII of non-printed characters to hide the secret information in the English cover text after coding the secret message and compression it using modified Run Length Encoding method (RLE). The proposed method achieved a high capacity ratio for Steganography (five times more than the cover text length) when compared with other methods, and provides a 1.0 transparency by depending on som

The objective of this study is to investigate the application of advanced oxidation processes (AOPs) in the treatment of wastewater contaminated with furfural. The AOPs investigated is the homogeneous photo-Fenton (UV/H₂O₂/Fe⁺²) process. The experiments were conducted by using cylindrical stainless steel batch photo-reactor. The influence of different variables: initial concentration of H₂O₂ (300-1300mg/L), Fe⁺²(20-70mg/L), pH(2-7) and initial concentration of furfural (50-300 mg/L) and their relationship with the mineralization efficiency were studied.

 Complete mineralization for the system UV/H₂O₂/Fe⁺² was achieved at: initi