The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

This paper reports on the laser emission properties of the BBQ dye in poly (methyl meth-acrylate)(PMMA). This host material combines the advantages of an organic environment for dye with the thermoptical mechanical properties of an organic dye. A BBQ dye solid solution in PMMA polymer. A nitrogen laser in untuned laser cavity has pumped thin films. We developed the concentration and the thickness to get high efficiency. The laser efficiency had been increased from 7% at thickness 1.5 m to 16.5% at thickness 3.5m, and from 1% to 10% when concentration increased from 1x10-5M to 1x10-3 M

The need for a flexible and cost effective biometric security system is the inspired of this paper. Face recognition is a good contactless biometric and it is suitable and applicable for Wireless Sensor Network (WSN). Image processing and image communication is a challenges task in WSN due to the heavy processing and communication that reduce the life time of the network. This paper proposed a face recognition algorithm on WSN depending on the principles of the unique algorithm that hold the capacity of the network to the sink node and compress the communication data to 89.5%. An efficient hybrid method is introduced based upon the advantage of Zak transform to offprint the farthest different features of the face and Eigen face method to

In this work, watershed transform method was implemented to detect and extract tumors and abnormalities in MRI brain skull stripped images. An adaptive technique has been proposed to improve the performance of this method.Watershed transform algorithm based on clustering techniques: K-Means and FCM were implemented to reduce the oversegmentation problem. The K-Means and FCM clustered images were utilized as input images to the watershed algorithm as well as of the original image. The relative surface area of the extracted tumor region was calculated for each application. The results showed that watershed trnsform algorithm succeedeed to detect and extract the brain tumor regions very well according to the consult of a specialist doctor a

In any security system, we need a high level of security, to maintain the secrecy of important data. Steganography is one of the security systems that are hiding secret information within a certain cover (video, image, sound, text), so that the adversary does not suspect the existence of such confidential information. In our proposed work will hide secret messages (Arabic or English) text in the Arabic cover text, we employed the RNA as a tool for encoding the secret information and used non-printed characters to hide these codes. Each character (English or Arabic) is represented by using only six bits based on secret tables this operation has provided a good compression since each Arabic character needs 16 bits and each English characte

The aim of this study is to shed light on the importance of biofuels as an alternative to conventional energy, in addition to the importance of preserving agricultural crops, which are the main source of this fuel, to maintain food security, especially in developing countries. The increase in global oil prices, in addition to the fear of global warming, are among the main factors that draw the world’s attention to searching for alternative sources of traditional energy, which are sustainable on the one hand, and on the other hand reduce carbon emissions. Therefore, the volume of global investment in renewable energy in general, and in liquid biofuels and biomass in particular, has increased. Global fears emerged that the excessive convers

The Turkish Kurdistan Workers Party (PKK) is one of the most influential elements in the Iraqi national security since 2014. It has a new and effective role in the Iraqi political arena, as a result of participating in combat operations against ISIS in Nineveh Governorate, which prompted several minorities within the province to sympathize with its presence and its role in particular in Sinjar  after ISIS committed the most brutal crimes against the Aizidi minority, Turkey took advantage of the security conditions that Iraq went through after the entry of ISIS into the country to expand its influence in the north, using the pretext of the PKK and the previous agreement between the two countries on border protection. Also, the continued

Digital tampering identification, which detects picture modification, is a significant area of image analysis studies. This area has grown with time with exceptional precision employing machine learning and deep learning-based strategies during the last five years. Synthesis and reinforcement-based learning techniques must now evolve to keep with the research. However, before doing any experimentation, a scientist must first comprehend the current state of the art in that domain. Diverse paths, associated outcomes, and analysis lay the groundwork for successful experimentation and superior results. Before starting with experiments, universal image forensics approaches must be thoroughly researched. As a result, this review of variou

Magnesium-doped Zinc oxide (ZnO: Mg) nanorods (NRs) films and pure Zinc oxide deposited on the p-silicon substrates were prepared by hydrothermal method. The doping level of the Mg concentration (atoms ratio of Mg to Zn was chosen to be 0.75% and 1.5%. X-ray diffraction (XRD) and energy-dispersive X-ray spectroscopy (EDX) were performed to characterize the prepared films. X-ray diffraction analysis showed a decrease in the lattice parameters of the Mg-doped ZnO NRs. Under 10V applied bias voltage, the responsivity of p-n junction UV photodiode based on pure ZnO and Mg: ZnO with doping ratio (0.75% and 1.5%) was 0.06 A/W and (0.15A/W and 0.27A/W) at UV illumination of wavelength 365 nm respectively, 0.071 A/W and (0.084A/W and 0.11A/W) fo