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

Following model educational offenders in collection and Alasbaka of fifth grade students preparatory in history A. M. Dr Prepared by: Dr. Bashaer Mawloud Tawfeeq, The Center of Educational and Psychological Studies Baghdad University - There is no difference statistically significant at the 0.05 level of significance between the average scores of the following students studying using model and offenders and who are studying in the usual manner (traditional) in the collection - There is no difference statistically significant at the 0.05 level of significance between the mean scores for the following students studying using model and offenders and who are studying in the usual manner (traditional) in retention Find limits: Current search

The aim of this study was to get monosodium glutamate (MSG) flavor, which was obtained from glutamic acid, that produced from local isolated from Bacillus subtilis EN3A1-P19U7 which genetically improved, from Bacillus subtilis EN3A1-P19U7, and applied in sausage chicken meat, mayonnaise and vegetable and lentil soup, it has been added MSG product in this study at different concentrations with the use of chicken broth cubes (Maggi) as a commercial flavor for comparison, and it was conducted sensory evaluation of these products and found that the addition of MSG product this study at the level of 0.6% to the sausage chicken and 0.6% to the mayonnaise and 0.15% to the vegetable and lentil soup, the results of sensory evaluation show not signif

Used cooking oil was undergoing trans-esterification reaction to produce biodiesel fuel. Method of production consisted of pretreatment steps, trans-esterification, separation, washing and drying. Trans-esterification of treated oils was studied at different operation conditions, the methanol to oil mole ratio were 6:1, 8:1, 10:1, and 12:1, at different temperature 30, 40, 50, and 60 ^º C, reaction time 40, 60, 80, and 120 minutes, amount of catalyst 0.5, 1, 1.5, and 2 wt.% based on oil and mixing speed 400 rpm. The maximum yield of biodiesel was 91.68 wt.% for treated oils obtained by trans-esterification reaction with 10:1 methanol to oil mole ratio, 60 ^º C reaction temperature, 80 minute reactio

In this study, the use of non-thermal plasma theory to remove toxic gases emitted from a vehicle was experimentally investigated. A non-thermal plasma reactor was constructed in the form of a cylindrical tube made of Pyrex glass. Two stainless steel rods were placed inside the tube to generate electric discharge and plasma condition, by connecting with a high voltage power supply (up to 40 kV). The reactor was used to remove the contaminants of a 1.25-liter 4-cylinder engine at ambient conditions. Several tests have been carried out for a ranging speed from 750 to 4,500 rpm of the engine and varying voltages from 0 to 32 kV. The gases entering the reactor were examined by a gas analyzer and the gases concentration ratio

This paper proposes a better solution for EEG-based brain language signals classification, it is using machine learning and optimization algorithms. This project aims to replace the brain signal classification for language processing tasks by achieving the higher accuracy and speed process. Features extraction is performed using a modified Discrete Wavelet Transform (DWT) in this study which increases the capability of capturing signal characteristics appropriately by decomposing EEG signals into significant frequency components. A Gray Wolf Optimization (GWO) algorithm method is applied to improve the results and select the optimal features which achieves more accurate results by selecting impactful features with maximum relevance

The theory of the psychologist’s Piaget states that man passes through four stages; other says that mankind passes through five. At each stage, human learn new characteristics, values, skills, and cultures from different environment that differ from one society to another. Therefore, the cultures of societies vary according to the diversity of the environments. These environments also vary depending on the circumstances surrounding them, e.g., in war environment, the individual learns what he does not learn from living in safe environment. As the environment changes, the communicative message also changes. This message is subject to person, groups, organizations and parties and directed to a diverse audience in its orientations and bel