A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem of study, the researchers concluded that it is necessary to use computers in reengineering the budget of balance sheet to save time and effort of preparation.
The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as t
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Assume that G is a finite group and X = tG where t is non-identity element with t3 = 1. The simple graph with node set being X such that a, b ∈ X, are adjacent if ab-1 is an involution element, is called the A4-graph, and designated by A4(G, X). In this article, the construction of A4(G, X) is analyzed for G is the twisted group of Lie type 3D4(3).
A Spectroscopic study has been focused in this article to study one of the main types of active galaxies which are quasars, and to be more precise this research focuses on studying the correlation between the main engine of Quasi-Stellar Objects (QSO), the central black hole mass (SMBH) and other physical properties (e.g. the star formation rate (SFR)). Twelve objects have been randomly selected for “The Half Million Quasars (HMQ) Catalogue” published in 2015 and the data collected from Salon Digital Sky survey (SDSS) Dr. 16. The redshift range of these galaxies were between (0.05 – 0.17). The results show a clear linear proportionality between the SMBH and the SFR, as well as direct proportional between the luminosit
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The GPS navigation measurements become more widely used in many civilian and scientific application. All GPS navigation data holds many errors, the main error sources arise from the geodetic Datum variation when user apply the GPS measurements with the map. Geodetic datums define the size and shape of the earth and the origin and orientation of the coordinate systems used to map the earth surface. In this paper, the Datum transformation was evaluated in two mathematical methods to overcome the errors due to the difference between the WGS-84 and our country Datum Clarck-1880. The results was evaluated and investigated using Carmin GPS device for GCPs comparison, topographic map for Hilla city, mid Iraq 1:100000 scale, and two georefrencing
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This study aimed at analyzing and studying the strategic and geopolitical importance of the Sahel region, which increased the regional competition for the resources of the region, especially the energy resources that have been and continue to be one of the axes of conflict and competition between these forces.
The researcher tried to review the competition between the international force, France, the United States of America, China, Algeria and Libya, and the African coast. We note that there is a positive correlation between the severity of the conflict and the intensity of the competition of the major powers to control the countries of the region and the extent of political and economic stability These countries are directly affecte
Huge yearly investments were made by organizations for the development and maintenance. However, it has been reported that most of the IT projects fails as it is delayed, over budget and discontinued quality. A systematic literature review (SLR) was conducted to identify the critical success factors (CSFs) for the IT projects. Nine (9) CSFs was identified from the SLR. An online survey was conducted among 103 respondents from developers and IT managers. The data was analyzed using the Statistical Package for Social Science (SPSS 22). The findings showed that the highest CSFs of IT projects is commitment and motivation. Project monitoring was found the lowest score ranked by respondents.
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Abstract:
The great importance that distinguish these factorial experiments made them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.
And the second case for the factorial experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial are not equal meaning (that is allocated a number unequal of blocks or units experimental per tre
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