The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Abstract

     This research deals with Building A probabilistic Linear programming model  representing, the operation of production in the Middle Refinery Company (Dura, Semawa, Najaif) Considering the demand of each product (Gasoline, Kerosene,Gas Oil, Fuel Oil ).are random variables ,follows certain probability distribution, which are testing by using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution .              &

In today's digital era, the importance of securing information has reached critical levels. Steganography is one of the methods used for this purpose by hiding sensitive data within other files. This study introduces an approach utilizing a chaotic dynamic system as a random key generator, governing both the selection of hiding locations within an image and the amount of data concealed in each location. The security of the steganography approach is considerably improved by using this random procedure. A 3D dynamic system with nine parameters influencing its behavior was carefully chosen. For each parameter, suitable interval values were determined to guarantee the system's chaotic behavior. Analysis of chaotic performance is given using the

Maintaining and breeding fish in a pond are a crucial task for a large fish breeder. The main issues for fish breeders are pond management such as the production of food for fishes and to maintain the pond water quality. The dynamic or technological system for breeders has been invented and becomes important to get maximum profit return for aquaponic breeders in maintaining fishes. This research presents a developed prototype of a dynamic fish feeder based on fish existence. The dynamic fish feeder is programmed to feed where sensors detected the fish's existence. A microcontroller board NodeMCU ESP8266 is programmed for the developed h

Finding communities of connected individuals in complex networks is challenging, yet crucial for understanding different real-world societies and their interactions. Recently attention has turned to discover the dynamics of such communities. However, detecting accurate community structures that evolve over time adds additional challenges. Almost all the state-of-the-art algorithms are designed based on seemingly the same principle while treating the problem as a coupled optimization model to simultaneously identify community structures and their evolution over time. Unlike all these studies, the current work aims to individually consider this three measures, i.e. intra-community score, inter-community score, and evolution of community over

         This study attempts to determine the necessary teaching competencies for teachers and the level of their importance in the development of their performance professionally and scientifically, and the progress towards a better future to achieve an effective level. Accordingly, the research community consists of the morning-preparatory schools for boys at the General Directorate of Education of Baghdad \ Rusafa². The study sample included (68) teachers constituted 88.31% of the total community of teachers. As for the research tools, the researcher adopted the descriptive method by using the observation method in which the researcher prepared a list of teaching. For verifying the re

Optical fiber chemical sensor based surface Plasmon resonance for sensing and measuring the refractive index and concentration for Acetic acid is designed and implemented during this work. Optical grade plastic optical fibers with a diameter of 1000μm were used with a diameter core of 980μm and a cladding of 20μm, where the sensor is fabricated by a small part (10mm) of optical fiber in the middle is embedded in a resin block and then the polishing process is done, after that it is deposited with about (40nm) thickness of gold metal and the Acetic acid is placed on the sensing probe.

The physical, mechanical, electrical and thermal properties containing (Viscosity, curing, adhesion force, Tensile strength, Lap shear strength, Resistively, Electrical conductivity and flammability) of adhesive material that prepared from Nitrocellulose reinforced with graphite particles and aluminum streat. A comparison is made between the properties of adhesive material with varying percentage of graphite powder (0%, 25%, 30%, 35%, 40%) to find out the effect of reinforcement on the adhesive material. The ability of property an electrical was studied through the measurement of conductivity a function of temperature varying. The results of comparison have clearly shown that the increasing of conten