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

The security of message information has drawn more attention nowadays, so; cryptography has been used extensively. This research aims to generate secured cipher keys from retina information to increase the level of security. The proposed technique utilizes cryptography based on retina information. The main contribution is the original procedure used to generate three types of keys in one system from the retina vessel's end position and improve the technique of three systems, each with one key. The distances between the center of the diagonals of the retina image and the retina vessel's end (diagonal center-end (DCE)) represent the first key. The distances between the center of the radius of the retina and the retina vessel's end (ra

Blockchain is an innovative technology that has gained interest in all sectors in the era of digital transformation where it manages transactions and saves them in a database. With the increasing financial transactions and the rapidly developed society with growing businesses many people looking for the dream of a better financially independent life, stray from large corporations and organizations to form startups and small businesses. Recently, the increasing demand for employees or institutes to prepare and manage contracts, papers, and the verifications process, in addition to human mistakes led to the emergence of a smart contract. The smart contract has been developed to save time and provide more confidence while dealing, as well a

Detecting the optimum layer for well placement, which requires a diverse assortment of tools and techniques, represents a significant challenge in petroleum studies due to its critical impact on minimizing drilling costs and time. This study aims to evaluate integrated geological, petrophysical, seismic, and geomechanical data to identify the optimum zones for well placement. Three different reservoirs were analyzed to account for lateral and vertical variations in reservoir properties. The integrated data from these reservoirs provides many tools for reservoir development, especially to detect appropriate well placement zones based on evaluations of reservoir and geomechanical quality. The Mechanical Earth Model (MEM) was construct

Water is necessary for sustainable development and healthy society.  Groundwater, often, is not sufficient and protected for direct human consumption. Due to increase in the density of population the requirement of water is increasing.  In this work, the assessment of groundwater quality was conducted in the south-west part of Basrah province. Spatial variations in the quality of groundwater in the study area have been analyzed utilizing GIS technique. The geochemical parameters of groundwater samples including pH, EC, TDS, Ca, Mg, Na, Cl, HCO₃, SO₄, and NO₃ were assessed in this study. Information maps of the study area have been actually prepared to make use of the GIS spatial

The aim of the research is to identify the effectiveness of the educational pillars strategy based on Vygotsky's theory in mathematical achievement and information processing of first-grade intermediate students. In pursuit of the research objectives, the experimental method was used, and the quasi-experimental design was used for two equivalent groups, one control group taught traditionally and the other experi-mental taught according to the educational pillars strategy. The research sample consisted of (66) female students from the first intermediate grade, who were inten-tionally chosen after ensuring their equivalence, taking into account several factors, most notably chronological age and their level of mathematics, and they we

A simple, rapid, accurate and sensitive spectrophotometric method has been developed for the determing carbamate pesticides in both pure and water samples. The method is appropriate for the determination of carbofuran in the presence of other ingredients that are usually available in dosage forms. The effect of organic solvents on the spectrophotometric properties of the azo dye and the structure of the resulting product have also been worked out and it is found to be 1:1 benzidine :carbofuran. The method can be successfully applied to determination of carbofuran in water samples. The method is based on diazotization of Benzidine (4, 4 – diamino biphenyl) with sodium nitrite and hydrochloric acid followed by coupling with carbofuran

Ground water hydrochemical study in Yusufiyah depends upon (25) wells where major cations and anions were obtained as well as trace elements. The hydrochemical properties include the study of (pH, EC, TDS, and TH). The groundwater of the study area is odorless and colorless except the wells (13 and 16) with a salty taste due to the elevated (TDS) concentration in it, where the wells depth ranges between 7-20 meters. Depth of water in these wells was about 25-35 meters above sea level. Groundwater generally flows from east to west and from north east to south west. The resource of groundwater depends upon surface water. Physical specifications are measured in the water samples included temperature, color, taste, odor, pH, electrical condu

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in