The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

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

Community structures are fundamental in understanding the structure and functionality of complex networks. Different optimization algorithms, including both single-objective and multi-objective approaches, have been employed to address the challenge of community detection. Recently, multi-objective evolutionary algorithms (MOEAs) have attracted many researchers to identify communities in static networks. Many algorithms have been proposed to find a solution that achieves a trade-off between exploring new areas of the solution space and improving the quality of existing solutions. In this trade-off is crucial; whereas exploitation improves existing solutions, it may fail to find better solutions from insufficiently explored regions o

The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear

 ABSTRICT:

  This study is concerned with the estimation of constant  and time-varying parameters in non-linear ordinary differential equations, which do not have analytical solutions. The estimation is done in a multi-stage method where constant and time-varying parameters are estimated in a straight sequential way from several stages. In the first stage, the model of the differential equations is converted to a regression model that includes the state variables with their derivatives and then the estimation of the state variables and their derivatives in a penalized splines method and compensating the estimations in the regression model. In the second stage, the pseudo- least squares method was used to es

The aim of this study is to use style programming goal and technical programming goal fuzzy to study assessing need annual accurately and correctly depending on the data and information about the quantity the actual use of medicines and medical supplies in all hospitals and health institutions during a certain period where they were taking the company public for the marketing of medicines and medical supplies sample for research. Programming model was built goal to this problem, which included (15) variable decision, (19) constraint and two objectives:

1 - rational exchange of budget allocated for medicines and supplies.
2 - ensure that the needs of patients of medicines and supplies needed to improve

We have studied some types of ideals in a KU-semigroup by using the concept of a bipolar fuzzy set. Bipolar fuzzy S-ideals and bipolar fuzzy k-ideals are introduced, and some properties are investigated. Also, some relations between a bipolar fuzzy k-ideal and k-ideal are discussed. Moreover, a bipolar fuzzy k-ideal under homomorphism and the product of two bipolar fuzzy k-ideals are studied.

 

    The combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success.

  In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images.

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