As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Abstract
An optoelectronic system for fog detection and visibility technique is presented .The idea of this research is based on the measurement of the atmospheric visibility by using an infrared beam emitter from LED diode. The optical scattering is used as a method to calculate the visibility. This method is applied at forward scattering within a foggy atmosphere, which is modern and has great importance for measuring visibility in seaports, airports, public roads and highways. In this paper we focus on the description of the system, principles of its operation and some results of field tests.
Keywords: fog sensor, visibility sensor, backscattering, forward scattering.

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

The use of the concept of (quality), which is purely administrative, and part of the system of competitive activity (private), within the framework (judicial) (public), in a manner that helps achieve the strategic objective of the judiciary, which is to maintain its leading position among the means of dispute settlement, with Upgrading (products) of judgments and fatwas, in order to achieve excellence in its performance, and to ensure the satisfaction of (adversaries) when they resort to him, and not to look for other alternatives, which helps the judicial institution (public) to improve in the provision of (services), and this is achieved by benefiting from The advantages offered by TQM in its concept (private institutions).

In this paper, we will study non parametric model when the response variable have missing data (non response) in observations it under missing mechanisms MCAR, then we suggest Kernel-Based Non-Parametric Single-Imputation instead of missing value and compare it with Nearest Neighbor Imputation by using the simulation about some difference models and with difference cases as the sample size, variance and rate of missing data.      

Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

     The research deals with A very important two subjects, computer aided process planning (CAPP) and Quality of product with its dimintions which identified by the producer organization, the goal of the research is to Highlight and know the role of the CAPP technology to improve quality of the product of (rotor) in the engines factory in the general company for electrical industries, The research depends case study style by the direct visits of researcher to the work location to apply the operational paths generated by specialized computer program designed by researcher, and research divides into four axes, the first regard to the general structure of the research, the second to the theoretical review, the t

تعد حرية الرأي من الحريات التي كفلت الدساتير والقوانين حمايتها وتتم ممارستها عبر وسائل الإعلام ،ولكن يجب أن تتم ممارسة هذه الحرية وفقاً  لحدود معينة تتمثل بوجوب احترام حق الإنسان في المحافظة على خصوصياته وصورته وسمعته، فكما إن لوسائل الإعلام حرية ممارسة حقها في النشر والتعبير عن رأيها بكل صراحة فإن من الواجب عليها في مقابل ذلك مراعاة حقوق الآخرين وتجنب التشهير بهم وانتهاك خصوصياتهم،فإذا ما قامت وسائل ا

تعد حرية الرأي من الحريات التي كفلت الدساتير والقوانين حمايتها وتتم ممارستها عبر وسائل الإعلام ،ولكن يجب أن تتم ممارسة هذه الحرية وفقاً لحدود معينة تتمثل بوجوب احترام حق الإنسان في المحافظة على خصوصياته وصورته وسمعته، فكما إن لوسائل الإعلام حرية ممارسة حقها في النشر والتعبير عن رأيها بكل صراحة فإن من الواجب عليها في مقابل ذلك مراعاة حقوق الآخرين وتجنب التشهير بهم وانتهاك خصوصياتهم،فإذا ما قامت وسائل الإعل

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting