The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.
Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
... Show MoreThe estimation of the amounts of Surface runoff resulting from rainfall in the water basins is of great importance in water resources management. The study area (Bahr Al-Najaf) is located on the western edge of the plateau and the southwestern part of the city center of Najaf, with an area of 2729.4 (km2). The soil and water assessment tool (SWAT) with ArcGIS software was used to simulate the runoff coming from the three main valleys (Kharr (A and B)), Shoaib Al-Rahimawi, and Maleh), that contribute the flow to the study area. The results of the model showed that the SWAT software was successfully simulating the flow conditions based on the coefficient of determination (R2), the Nash coefficient (NS
... Show MoreLately, a growing interest has been emerging in age estimation from face images because of the wide range of potential implementations in law enforcement, security control, and human computer interactions. Nevertheless, in spite of the advances in age estimation, it is still a challenging issue. This is due to the fact that face aging process is not only set by distinct elements, such as genetic factors, but by extrinsic factors, such as lifestyle, expressions, and environment as well. This paper applied machine learning technique to intelligent age estimation from facial images using J48 classifier on FG_NET dataset. The proposed work consists of three phases; the first phase is image preprocessing which include
... Show MoreFor ecosystem functions factors monitored the natural changing of environmental systems, and the managing ability expectation or prediction the plantation regions, (e.g. desert decreasing, air pollution reducing and weather wet stabilization). How, depends on the ability to understand how a particular ecosystem functions and the automation that control the elements distribution, such as (Suaeda aegyptiaca) plant in this study. Which recognized plants Iraq native, and, that are widely found in some regions of Iraq finding randomly. Amplitude plantations regions and automation wealth can be observed diffusion and growth this plantation, as well as estimated the far-reaching and unknown locations to form control and improve environmental an
... Show MoreThe goal of this research is to solve several one-dimensional partial differential equations in linear and nonlinear forms using a powerful approximate analytical approach. Many of these equations are difficult to find the exact solutions due to their governing equations. Therefore, examining and analyzing efficient approximate analytical approaches to treat these problems are required. In this work, the homotopy analysis method (HAM) is proposed. We use convergence control parameters to optimize the approximate solution. This method relay on choosing with complete freedom an auxiliary function linear operator and initial guess to generate the series solution. Moreover, the method gives a convenient way to guarantee the converge
... Show MoreComputer software is frequently used for medical decision support systems in different areas. Magnetic Resonance Images (MRI) are widely used images for brain classification issue. This paper presents an improved method for brain classification of MRI images. The proposed method contains three phases, which are, feature extraction, dimensionality reduction, and an improved classification technique. In the first phase, the features of MRI images are obtained by discrete wavelet transform (DWT). In the second phase, the features of MRI images have been reduced, using principal component analysis (PCA). In the last (third) stage, an improved classifier is developed. In the proposed classifier, Dragonfly algorithm is used instead
... Show MoreThis paper examines the finding of spacewise dependent heat source function in pseudoparabolic equation with initial and homogeneous Dirichlet boundary conditions, as well as the final time value / integral specification as additional conditions that ensure the uniqueness solvability of the inverse problem. However, the problem remains ill-posed because tiny perturbations in input data cause huge errors in outputs. Thus, we employ Tikhonov’s regularization method to restore this instability. In order to choose the best regularization parameter, we employ L-curve method. On the other hand, the direct (forward) problem is solved by a finite difference scheme while the inverse one is reformulated as an optimization problem. The
... Show MoreForeign Object Debris (FOD) is defined as one of the major problems in the airline maintenance industry, reducing the levels of safety. A foreign object which may result in causing serious damage to an airplane, including engine problems and personal safety risks. Therefore, it is critical to detect FOD in place to guarantee the safety of airplanes flying. FOD detection systems in the past lacked an effective method for automatic material recognition as well as high speed and accuracy in detecting materials. This paper proposes the FOD model using a variety of feature extraction approaches like Gray-level Co-occurrence Matrix (GLCM) and Linear Discriminant Analysis (LDA) to extract features and Deep Learning (DL) for classifi
... Show MoreThe research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad
... Show MoreThe research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in bo
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