The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

AR Al-Heany BSc, PKESMD MSc., PSAANBS PhD, APAANMD MSc., DDV, FICMS., IOSR Journal of Dental and Medical Sciences (IOSR-JDMS), 2014 - Cited by 14

NAA Mustafa, Journal of the Sixth Conference of the Faculty of Languages, 2010

This paper studies the adaptive coded modulation for coded OFDM system using punctured convolutional code, channel estimation, equalization and SNR estimation. The channel estimation based on block type pilot arrangement is performed by sending pilots at every sub carrier and using this estimation for a specific number of following symbols. Signal to noise ratio is estimated at receiver and then transmitted to the transmitter through feedback channel ,the transmitter according to the estimated SNR select appropriate modulation scheme and coding rate which maintain constant bit error rate
lower than the requested BER. Simulation results show that better performance is confirmed for target bit error rate (BER) of (10-3) as compared to c

Chalcogenide glasses SeTe have been prepared from the high purity constituent elements .Thin films of SeTe compound have been deposited by thermal evaporation onto glass substrates for different values of film thickness . The effect of varying thickness on the value of the optical gap is reported . The resultant films were in amorphous nature . The transmittance spectra was measured for that films in the wavelength range (400-1100) nm . The energy gap for such films was determined .

A new concrete rheometer is introduced including its innovation, actual design, working rules,
calibration, and reliability. A modified design of Tattersall two-point device is created. Some of
components are purchased from local and foreign markets, while other components and the
manufacturing process are locally fabricated. The matching viscosity method of determining the mixer
viscometer constants is demonstrated and followed to relate torque and rotational speed to yield stress
and viscosity (Bingham parameters). The calibration procedures and its calculation are explained.
Water is used as a Newtonian fluid, while; cement paste (cement + water) with w/c ratio equal to
(0.442) is used as a non-Newtonian fluid. Th

The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. This work modernize the feedforward neural network, so the secret message will be encrypted by unsupervised neural network method to get the cipher text that can be decrypted using the same network to get the original text. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding lengths. In this work, the key is the final weights

This paper aims to develop a technique for helping disabled people elderly with physical disability, such as those who are unable to move hands and cannot speak howover, by using a computer vision; real time video and interaction between human and computer where these combinations provide a promising solution to assist the disabled people. The main objective of the work is to design a project as a wheelchair which contains two wheel drives. This project is based on real time video for detecting and tracking human face. The proposed design is multi speed based on pulse width modulation(PWM), technique. This project is a fast response to detect and track face direction with four operations movement (left, right, forward and stop). These opera