Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

Semiparametric methods combined parametric methods and nonparametric methods ,it is important in most of studies which take in it's nature more progress in the procedure of accurate statistical analysis which aim getting estimators efficient, the partial linear regression model is considered the most popular type of semiparametric models, which consisted of parametric component and nonparametric component in order to estimate the parametric component that have certain properties depend on the assumptions concerning the parametric component, where the absence of assumptions, parametric component will have several problems for example multicollinearity means (explanatory variables are interrelated to each other) , To treat this problem we use

In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

The aim of the research is to identify the problems of teaching computer material concerning fourth grade students’ point of view in the computer department in the College of Education for Women by identifying the statistically significant differences between the answers of female students to problems in the field of school administration and in the field of teaching computer subject included the sample of research On (39) of (50) students and (78%) From the fourth grade students in the department of computer who had achieved the theoretical part in the first semester and the assembly application in the second semester in the schools of Baghdad city for the aca

The meanings attributed to Female Genital Mutilation/Cutting (FGM/C) are shaped through complex negotiations within religious and socio-cultural frameworks, including those observed in Indonesia. Using a combined qualitative and quantitative (mixed methods)-ethnographic and survey approach, data from 109 students of religious tertiary institutions in East Kalimantan on their perspectives on FGM/C practices can be more comprehensively explored. The results of the study, which were analysed using the three principles of symbolic interactionism, showed that 72.5 per cent of religious college student families still practice FGM/C and 53.2 per cent stated that FGM/C practices are beneficial for women.  However, they are also willing, if

Geography of industry has been considered a branch of important economic geographical branches. This importance has been regarded as a reflection on the industrial sector contribution in economies of any state since they contribute into the total national product ; it also assimilates a huge number of labor hands . The industry of grains grinding has been considered as one of the main food industries having a main role in satisfying the need of the population from the foods. The industry is continued to use the food as daily meal . Here, it should predict the population in Baghdad and for every district until the end of 2025 and knowing either these grains grinders are able to meet and satisfy the needs of populations of flours, making s

This paper proposes and studies an ecotoxicant system with Lotka-Volterra functional response for predation including prey protective region. The equilibrium points and the stability of this model have been investigated analytically both locally and globally. Finally, numerical simulations and graphical representations have been utilized to support our analytical findings

The present study investigated the total content of phenolic compounds, antioxidant and antimicrobial activities of water extracts oat (Avena sativa) and basil (Ocimum basilicum), medicinal plants. The Folin-ciocalteu reagent assay was used to estimate the total phenolic content of plants extract. The antioxidant capacity of the plants extract was tested by ferric reducing/antioxidant power Assay (FRAP) and ferric reducing scavenging activity using DPPH method, and the antimicrobial activity was measured against [Staphylococcus epidermidis; Staphylococcus aureus; Proteus spp.; Klebsiella spp.; Escherichia coli; Candida albicans] as tester strains. The total phenolic content of Avena sativa and Ocimum basilicum extracts revealed that the