After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

This study was conducted to test the effectiveness of Agaricus bisporus inoculums (spawn) in the ratio of (0.25, 0.5 and 1%) v/v to control Pythium aphanidermatum fungus the causal agent of damping- off disease of cucumber plant. results showed the ability of A. bisporus fungus to protect the seedlings from incidence by P. aphanidermatum . all treatments of edible fungus inoculums were significantly different from pathogen treatment after 15 day of planting and there was no significant difference found from control treatment (without pathogen) . the successful of A. bisporus was continued to protect the seedlings after 30 and 45 day after planting. The numbers of seedlings were (8, 7.25 & 7.25) respectively compared to 5.5 seedlings in con

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

The research studied and analyzed the hybrid parallel-series systems of asymmetrical components by applying different experiments of simulations used to estimate the reliability function of those systems through the use of the maximum likelihood method as well as the Bayes standard method via both symmetrical and asymmetrical loss functions following Rayleigh distribution and Informative Prior distribution. The simulation experiments included different sizes of samples and default parameters which were then compared with one another depending on Square Error averages. Following that was the application of Bayes standard method by the Entropy Loss function that proved successful throughout the experimental side in finding the reliability fun

Today, the five Caspian riparian states on the shores of the Caspian Sea (Kazakhstan, Turkmenistan, Azerbaijan, Russia, and Iran) have become a front for ambitions and international and regional competition, especially in light of the features and characteristics that natural geography has endowed them with and their enjoyment of a group of economic and mineral wealth that are not optimally exploited so far which made it a strategic attraction area for international trends and interventions, especially Western ones. It is a battleground for major international companies aiming to monopolize promising industrial investments in order to impose control and influence on the region’s resources and economic wealth and thus impose their forei

     In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution i

Arabic text categorization for pattern recognitions is challenging. We propose for the first time a novel holistic method based on clustering for classifying Arabic writer. The categorization is accomplished stage-wise. Firstly, these document images are sectioned into lines, words, and characters. Secondly, their structural and statistical features are obtained from sectioned portions. Thirdly, F-Measure is used to evaluate the performance of the extracted features and their combination in different linkage methods for each distance measures and different numbers of groups. Finally, experiments are conducted on the standard KHATT dataset of Arabic handwritten text comprised of varying samples from 1000 writers. The results in the generatio

This study assessed the advantage of using earthworms in combination with punch waste and nutrients in remediating drill cuttings contaminated with hydrocarbons. Analyses were performed on day 0, 7, 14, 21, and 28 of the experiment. Two hydrocarbon concentrations were used (20000 mg/kg and 40000 mg/kg) for three groups of earthworms number which were five, ten and twenty earthworms. After 28 days, the total petroleum hydrocarbon (TPH) concentration (20000 mg/kg) was reduced to 13200 mg/kg, 9800 mg/kg, and 6300 mg/kg in treatments with five, ten and twenty earthworms respectively. Also, TPH concentration (40000 mg/kg) was reduced to 22000 mg/kg, 10100 mg/kg, and 4200 mg/kg in treatments with the above number of earthworms respectively. The p

The fetal heart rate (FHR) signal processing based on Artificial Neural Networks (ANN),Fuzzy Logic (FL) and frequency domain Discrete Wavelet Transform(DWT) were analysis in order to perform automatic analysis using personal computers. Cardiotocography (CTG) is a primary biophysical method of fetal monitoring. The assessment of the printed CTG traces was based on the visual analysis of patterns that describing the variability of fetal heart rate signal. Fetal heart rate data of pregnant women with pregnancy between 38 and 40 weeks of gestation were studied. The first stage in the system was to convert the cardiotocograghy (CTG) tracing in to digital series so that the system can be analyzed ,while the second stage ,the FHR time series was t