Each organization struggles to exploit each possible opportunity for gaining success and continuing with its work carrier. In this field, organization success can be concluded by fulfilling end user requirements combined with optimizing available resources usage within a specified time and acceptable quality level to gain maximum profit. The project ranking process is governed by the multi-criteria environment, which is more difficult for the governmental organization because other organizations' main target is maximizing profit constrained with available resources. The governmental organization should consider human, social, economic and many more factors. This paper focused on building a multi-criteria optimizing proje

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
   For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
   This research included important results, th

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model  in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling  the Symmetric gray scale texture image and estimating by using

The aim of this study is to utilize the electromembrane extraction (EME) system as a manner for effective removal of zinc from aqueous solutions. A novel and distinctive electrochemical cell design was adopted consisting of two glass chambers, a supported liquid membrane (SLM) housing a polypropylene flat membrane infused with 1-octanol and a carrier. Two electrodes were used, a graphite as anode and a stainless steel as cathode. A comprehensive examination of several influential factors including the choice of carrier, the applied voltage magnitude, the initial pH of the donor solution, and the initial concentration of zinc was performed, all in a concerted effort to ascertain their respective impacts on the efficiency of zinc elim

During of Experimental result of this work , we found that the change of electrical conductivity proprieties of tin dioxide with the change of gas concentration at temperatures 260oC and 360oC after treatment by photons rays have similar character after treatment isothermally. We found that intensive short duration impulse annealing during the fractions of a second leads to crystallization of the films and to the high values of its gas sensitivity.