The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

A field experiment was conducted to grow the wheat crop during the fall season 2020 in Karbala province, north of Ain Al-Tamr District in two locations of different textures and parent materials. The first site (calcareous soil) with a sandy loam texture, is located at (44° 40′ 37′) east longitude and (32° 41′ 34′) north latitude, at an altitude of 32 m above sea level, and an area of 20 hectares. As for the second location (gypsum soil) with a loam texture, it is located at a longitude (45° 41′ 39′) east and a latitude (33° 43′ 34′ north) and at an altitude of 33 m above sea level and an area of 20 hectares. To find out the effect of different tillage systems on water productivity and wheat yield under center pivot irri

     Modern ciphers are one of the more difficult to break cipher systems because these ciphers high security, high speed, non - propagation error and difficulty in breaking it. One of the most important weaknesses of stream cipher is a matching or correlation between the output key-stream and the output of shift registers.

     This work considers new investigation methods for cryptanalysis stream cipher using ciphertext only attack depending on Particle Swarm Optimization (PSO) for the automatic extraction for the key. It also introduces a cryptanalysis system based on PSO with suggestion for enhancement of the performance of PSO, by using Simulated Annealing (SA). Additionally, it presents a comparison for the cryptanal

Meta-heuristic algorithms have been significantly applied in addressing various real-world prediction problem, including in disease prediction. Having a reliable disease prediction model benefits many parties in providing proper preparation for prevention purposes. Hence, the number of cases can be reduced. In this study, a relatively new meta-heuristic algorithm namely Barnacle Mating Optimizer (BMO) is proposed for short term dengue outbreak prediction. The BMO prediction model is realized over real dengue cases data recorded in weekly frequency from Malaysia. In addition, meteorological data sets were also been employed as input. For evaluation purposes, error analysis relative to Mean Absolute Percentage Error (MAPE), Mean Square Err

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs