The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

The experiment aimed to compare different methods of measuring the Feed pellet durability through the effect of pellet die speeds and the particle size (mill sieve holes diameter). Feed pellet durability was studied in four different ways: pellet direct measurement (%), pellet lengths (%), pellet water absorption (%), pellet durability by drop box device (%), pellet durability by air pressure device (%). Three pellet die speeds 280, 300, and 320 rpm, three mill sieve holes diameter 2, 4, and 6 mm, have been used. The results showed that increasing the pellet die speeds from 280 to 300 then to 320 rpm led to a significant decrease in the feed pellet durability by direct measurement, drop box device, and air pressure device, while pel

In this work, results from an optical technique (laser speckle technique) for measuring surface roughness was done by using statistical properties of speckle pattern from the point of view of computer image texture analysis. Four calibration relationships were used to cover wide range of measurement with the same laser speckle technique. The first one is based on intensity contrast of the speckle, the second is based on analysis of speckle binary image,  the third is on size of speckle pattern spot, and the latest one is based on characterization of the energy feature of the gray level co-occurrence matrices for the speckle pattern. By these calibration relationships surface roughness of an object surface can be evaluated within the

Background: Many structural or functional abnormalities can impair the production of thyroid hormones and cause hypothyroidism.Objectives: to identify the main etiological causes of hypothyroidism among patients visiting Specialized Center for Diabetes and Endocrinology.Methods: This study was conducted in the Specialized Center for Diabetes and Endocrinology on 217 patients with proved hypothyroidism, from 2006 to 2008. Every patient was tested with thyroid function tests, Ultrasound examination, thyroid autoantibodies, fine needle aspiration, radiology of skull, isotopes scan, also checking adrenal and gonadal function. Results: Out of these 217 patients 120 patients have thyroiditis 33 patients had been undergone thyroidectomy. 39 pat

The main idea of this paper is to define other types of a fuzzy local function and study the advantages and differences between them in addition to discussing some definitions of finding new fuzzy topologies. Also in this research, a new type of fuzzy closure has been defined, where the relation between the new type and different types of fuzzy local function has been studied

Data of multispectral satellite image (Landsat- 5 and Landsat-7) was used to monitoring the case of study area in the agricultural (extension and plant density), using ArcGIS program by the method of analysis (Soil adjusted vegetative Index). The data covers the selected area at west of Baghdad Government with a part of the Anbar and Karbala Government. Satellite image taken during the years 1990, 2001 and 2007. The scene of Satellite Image is consists of seven of spectral band for each satellite, Landsat-5(TM) thematic mapper for the year 1990, as well as satellite Landsat-7 (ETM+) Enhancement thematic mapper for the year 2001 and 2007. The results showed that in the period from 1990 to 2001 decreased land area exposed (bare) and increased

Automatic license plate recognition (ALPR) used for many applications especially in security applications, including border control. However, more accurate and language-independent techniques are still needed. This work provides a new approach to identifying Arabic license plates in different formats, colors, and even including English characters. Numbers, characters, and layouts with either 1-line or 2-line layouts are presented. For the test, we intend to use Iraqi license plates as there is a wide range of license plate styles written in Arabic, Kurdish, and English/Arabic languages, each different in style and color. This variety makes it difficult for recent traditional license plate recognition systems and algorithms to recogn