Many authors investigated the problem of the early visibility of the new crescent moon after the conjunction and proposed many criteria addressing this issue in the literature. This article presented a proposed criterion for early crescent moon sighting based on a deep-learned pattern recognizer artificial neural network (ANN) performance. Moon sight datasets were collected from various sources and used to learn the ANN. The new criterion relied on the crescent width and the arc of vision from the edge of the crescent bright limb. The result of that criterion was a control value indicating the moon's visibility condition, which separated the datasets into four regions: invisible, telescope only, probably visible, and certai

It is considered as one of the statistical methods used to describe and estimate the relationship between randomness (Y) and explanatory variables (X). The second is the homogeneity of the variance, in which the dependent variable is a binary response takes two values  (One when a specific event occurred and zero when that event did not happen) such as (injured and uninjured, married and unmarried) and that a large number of explanatory variables led to the emergence of the problem of linear multiplicity that makes the estimates inaccurate, and the method of greatest possibility and the method of declination of the letter was used in estimating A double-response logistic regression model by adopting the Jackna

Nowadays power systems are huge networks that consist of electrical energy sources, static and lumped load components, connected over long distances by A.C. transmission lines. Voltage improvement is an important aspect of the power system. If the issue is not dealt with properly, may lead to voltage collapse.  In this paper, HVDC links/bipolar connections were inserted in a power system in order to improve the voltage profile. The load flow was simulated by Electrical Transient Analyzer Program (ETAP.16) program in which Newton- Raphson method is used. The load flow simulation studies show a significant enhancement of the power system performance after applying HVDC links on Kurdistan power systems. Th

The aim of this paper is to present a weak form of -light functions by using -open set which is -light function, and to offer new concepts of disconnected spaces and totally disconnected spaces. The relation between them have been studied. Also, a new form of -totally disconnected and inversely -totally disconnected function have been defined, some examples and facts was submitted.

This paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com

: In modern optical communication system, noise rejection multiple access interference (MAI) must be rejected in dense access network (DAN). This paper will study the dual optical band pass and notch filters. They will be extracted with tunable FWHM using 10cm (PMF) with different cladding diameters formed with etching 125μm PMF after immersing it with 40% of hydrofluoric acid (HF). This fiber acts as assessing fiber to perform Sagnac interferometer with splicing regions that placed 12cm (SMF) for performing hybrid Sagnac interferometer that consists of Mach-Zehnder instead of Sagnac loop which is illuminated by using laser source with centroid wavelength of 1546.7nm and FWHM of 286 pm or 9 ns in the time domain. . Firs

The accurate 3-D coordinate's measurements of the global positioning systems are essential in many fields and applications. The GPS has numerous applications such as: Frequency Counters, Geographic Information Systems, Intelligent Vehicle Highway Systems, Car Navigation Systems, Emergency Systems, Aviations, Astronomical Pointing Control, and Atmospheric Sounding using GPS signals, tracking of wild animals, GPS Aid for the Blind, Recorded Position Information, Airborne Gravimetry and other uses. In this paper, the RTK DGPS mode has been used to create precise 3-D coordinates values for four rover stations in Baghdad university camp. The HiPer-II Receiver of global positioning system was used to navigate the coordinate value. The results wil

In this paper, a fusion of K models of full-rank weighted nonnegative tensor factor two-dimensional deconvolution (K-wNTF2D) is proposed to separate the acoustic sources that have been mixed in an underdetermined reverberant environment. The model is adapted in an unsupervised manner under the hybrid framework of the generalized expectation maximization and multiplicative update algorithms. The derivation of the algorithm and the development of proposed full-rank K-wNTF2D will be shown. The algorithm also encodes a set of variable sparsity parameters derived from Gibbs distribution into the K-wNTF2D model. This optimizes each sub-model in K-wNTF2D with the required sparsity to model the time-varying variances of the sources in the s

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e