In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

English teachers in Iraq and other countries around the world up to this time use traditional methods to help students memorize new vocabularies. The sense of words or structure is not to be given in either the native tongue or the target language by definition, but is induced by the way the form is used in the situation. Situational Language Teaching (SLT) has recently become the needed method for improving speaking skills. It indicates the application of learning the language in actual and social exchange expressions so as to let learners do as required in classroom and non-classroom circumstances. This pilot study seeks to answer the following questions: Can SLT improve English speaking skills of target learners? How SLT contribute to th

This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ

The National trend and employment of Islamic heritage.

This stydy is an attempt to concept The employment of national Trend of Islamic heritage to serve ideological goals .

The research indicates to Arabic sights of heritage and the heritage through the curriculum of the first hational association , especially the first national trend , Arab mobile associate and also Almuthana , Al_Haritha Al_sho clubs .

The research depends on more origin documents and more Iraqi journals.

The God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat

The semiotic approach to the unspoken seeks to analyze the text in an esoteric way, that is, to clarify what is hidden from it by reading between

ٕ ضٞظ٤ق جالْطٌٞز ك٢ جالوخ هى ظٍٜ ً٘ٓ ظٌٜٞ جالوخ جٗٞ٤ُح٢ٗ جُوىْ٣ ، جي ضؼى ٌجكىج ٜٔٓح ُالوخ ذحؾحٚٓٗ جُٔهطِلس ؛ قط٠ أٚركص جُ٘ٞٛ٘ جٍُٓو٣س جُكى٣ػس ٝ جُٔؼحٍٚز ، ال ٌٜ٘ٔ٣ح ضكو٤ن ٖؼ٣ٍطٜح ٝ ٓطؼطٜح وٕٝ جالْطِٜحّ ٖٓ جألْطٌٞز ذ٘حت٤ح أٝ ك٣ٌٍح ، ًُج كوى ض٘حٍٝ جُركع ذىٌٙٝ ضٞظ٤ق جْطٌٞز ٕٖٞٗٔ جُطٌٞجض٤س ، ٢ٛٝ ٖٓ جالْحٍ٤٠ جُط٢ ٝؾىش قٌٟٞج ك٢ جالوخ جُؼح٢ُٔ ٝجُؼر١ٍ .جي ئٕ ضٞظ٤لٜح ك٢ جالوخ ٣ؼطٜ٤ح ذؼىج ٤ٓطحك٣ُ٤وح ٝجنٍ جٓٗح٢ٗ ٣ؿٔغ ك٢