Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the cont

Due to the fact that living organisms do not exist individually, but rather exist in clusters interacting with each other, which helps to spread epidemics among them. Therefore, the study of the prey-predator system in the presence of an infectious disease is an important topic because the disease affects the system's dynamics and its existence. The presence of the hunting cooperation characteristic and the induced fear in the prey community impairs the growth rate of the prey and therefore affects the presence of the predator as well. Therefore, this research is interested in studying an eco-epidemiological system that includes the above factors. Therefore, an eco-epidemiological prey-predator model incorporating predation fear and

One of the most difficult issues in the history of communication technology is the transmission of secure images. On the internet, photos are used and shared by millions of individuals for both private and business reasons. Utilizing encryption methods to change the original image into an unintelligible or scrambled version is one way to achieve safe image transfer over the network. Cryptographic approaches based on chaotic logistic theory provide several new and promising options for developing secure Image encryption methods. The main aim of this paper is to build a secure system for encrypting gray and color images. The proposed system consists of two stages, the first stage is the encryption process, in which the keys are genera

This research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision.  Also, the research has highlighted the most important ways through wh

In this study, we tackle the understudied area of Artificial Intelligence (AI) and its role in examining how modern revolutions may affect political systems across the Middle Eastern region. despite hundreds of studies documenting Middle Eastern uprisings over the past three decades, there has been little effort to harness AI to better understand or predict these multifaceted events. This study seeks to address this gap by assessing the performance of AI-intelligence in analyzing (broadly) revolutionary processes and their effects on regional political systems. The research uses a mixedmethod methodology that involves a systematic literature review of contemporary scholarly articles, and an analytics study using AI tools. Our results show t

     The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Multimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis contained th

المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

some ecological (physical and chemical varible) of water samples were studies monthly from December 2008 to May 2009 at two stations( St.1) Al - Chibayesh marsh and (St.2) Abu – Zirik marsh which are located in the south of Iraq . These variables included : Temperature, pH, EC, Dissolved oxygen , Total alkalinity, Nitrate, Sulphate, and phosphate, Si-SiO2 and Ca ,Mg, Cl, The marsh Considered as fresh water and alkaline. Abu-Zirik less than Al-Chibayesh.