Geographical, economic, historical, environmental and security factors play a role in strengthening the drive towards union, as well as addressing the need to express regional and federal identity. This is a clear example of this tendency. One legal or one political system with the parts of this united personality retaining their privacy and identity, and there is a delegation to the central entity of the union with some of the common powers while retaining some powers for these parts or states, which means the availability of autonomy for the constituent states of the union and this is the most important characteristic of the federal states or federations It is the autonomy of each state or country participating in the union. Accordingly, the United States of America was not established as a unified state, but as a federation of 13 colonies, each of which demanded independence from the British crown. States to search for the most appropriate forms of federalism, so the period of the American treaty was divided into two phases, the first from (1781 to 1783) the date of the signing of the Paris Peace Agreement, and the second phase ending with the establishment of the central state from (1783 to 1789) on the basis of the constitution established by the Philadelphia Conference.
Ovako Working Postures Analyzing System (OWAS) is a widely used method for studying awkward working postures in workplaces. This study with OWAS, analyzed working postures for manual material handling of laminations at stacking workstation for water pump assembly line in Electrical Industrial Company (EICO) / Baghdad. A computer program, WinOWAS, was used for the study. In real life workstation was found that more than 26% of the working postures observed were classified as either AC2 (slightly harmful), AC3 (distinctly harmful). Postures that needed to be corrected soon (AC3) and corresponding tasks, were identified. The most stressful tasks observed were grasping, handling, and positioning of the laminations from workers. The construct
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Dust and bird residue are problems impeding the operation of solar street lighting systems, especially in semi-desert areas, such as Iraq. The system in this paper was designed and developed locally using simple and inexpensive materials. The system runs automatically. It Connects to solar panels used in solar street lighting, and gets the required electricity from the same solar system. Solar panels are washed with dripping water in less than half a minute by this system. The cleaning period can also be controlled. It can also control, sensing the amount of dust the system operates. The impact of different types of falling dust on panels has also been studied. This was collected from different winds and studied their impact o
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
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The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta
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The diagnoses system of varicose disease has a good level of performance due to the complexity and uniqueness in patterns of vein of the leg. In addition, the patterns of vein are internal of the body, and its features are hard to duplicate, this reason make this method not easy to fake, and thus make it contains of a good features for varicose disease diagnoses. The proposed system used more than one type of algorithms to produce diagnoses system of varicose disease with high accuracy, in addition, this multi-algorithm technique based on veins as a factor to recognize varicose infection. The obtained results indicate that the design of varicose diagnoses system by applying multi- algorithms (Naïve Bayes and Back-Propagation) produced new
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