Due to the easily access to the satellite images, Google Earth (GE) images have become more popular than other online virtual globes. However, the popularity of GE is not an indication of its accuracy. A considerable amount of literature has been published on evaluating the positional accuracy of GE data; however there are few studies which have investigated the subject of improving the GE accuracy. In this paper, a practical method for enhancing the horizontal positional accuracy of GE is suggested by establishing ten reference points, in University of Baghdad main campus, using different Global Navigation Satellite System (GNSS) observation techniques: Rapid Static, Post-Processing Kinematic, and Network. Then, the GE image for the study

OpenStreetMap (OSM) is the world’s biggest publicly licensed geographic data collection. Because OSM is rapidly being used in a wide range of applications, researchers have focused their efforts on determining its quality. The OSM buildings data quality is still ambiguous, due to the limitations, and a few researchers have evaluated the OSM buildings data quality through difficulties where the authoritative data are not obtainable. The focus of this research is to analyze and assess the accuracy of OSM buildings including completeness, and positional accuracy methods. Two different study areas in Baghdad city-Iraq have been investigated: Al-Rasheed and Al-Karrada. The process of the (OSM) data evaluation involved identifying the correspon

This research deals with the study of the identity lost in the novel (handcuffs of paper) by Writer (Kuwaiti / Iraqi ) Yousif Hadi Mays.This is because of The strange subject presented by the writer ,Kuwait has chosen a sbace for his novel and chose apurely Kuwaiti theme. Hence the importance of the novel, as it came to the subject of identity completely dntdiffere from what we wwrote after the fall off the regime (2003), Which is related to the last coming from outside the country, which remained oscillataing between his mother^,s identity where language, religion and history and  the identity of the other by virtue and dazzling, and integration and here con not belong to either party. This is a violation of the taboos of

Two novel demountable shear connectors for precast steel-concrete composite bridges are presented. The connectors use high-strength steel bolts, which are fastened to the steel beam with the aid of a special locking configuration that prevents slip of bolts within their holes. Moreover, the connectors promote accelerated construction and overcome typical construction tolerances issues of precast structures. Most importantly, the connectors allow bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (3) steel beams can be replaced, while precast

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow

Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineer