Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

This paper contains an equivalent statements of a pre-  space, where  are considered subsets of with the product topology. An equivalence relation between the preclosed set  and a pre-  space, and a relation between a pre-  space and the preclosed set  with some conditions on a function  are found. In addition, we have proved that the graph  of  is preclosed in if  is a pre-  space, where the equivalence relation  on  is open.

     On the other hand, we introduce the definition of a pre-stable ( pre-stable) set by depending on the concept of a pre-neighborhood, where we get that every stable set is pre-stable. Moreover, we obtain that

      The image caption is the process of adding an explicit, coherent description to the contents of the image. This is done by using the latest deep learning techniques, which include computer vision and natural language processing, to understand the contents of the image and give it an appropriate caption. Multiple datasets suitable for many applications have been proposed. The biggest challenge for researchers with natural language processing is that the datasets are incompatible with all languages. The researchers worked on translating the most famous English data sets with Google Translate to understand the content of the images in their mother tongue. In this paper, the proposed review aims to enhance the understanding o

A Multiple System Biometric System Based on ECG Data

Password authentication is popular approach to the system security and it is also very important system security procedure to gain access to resources of the user. This paper description password authentication method by using Modify Bidirectional Associative Memory (MBAM) algorithm for both graphical and textual password for more efficient in speed and accuracy. Among 100 test the accuracy result is 100% for graphical and textual password to authenticate a user.

Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

1. The need to ensure that the slippers are clean, visible and inwa

In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

Islam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).