An efficient networks’ energy consumption and Quality of Services (QoS) are considered the most important issues, to evaluate the route quality of the designed routing protocol in Wireless Sensor Networks (WSNs). This study is presented an evaluation performance technique to evaluate two routing protocols: Secure for Mobile Sink Node location using Dynamic Routing Protocol (SMSNDRP) and routing protocol that used K-means algorithm to form Data Gathered Path (KM-DGP), on small and large network with Group of Mobile Sinks (GMSs). The propose technique is based on QoS and sensor nodes’ energy consumption parameters to assess route quality and networks’ energy usage. The evaluation technique is conducted on two routing protocols i

Average per capita GDP income is an important economic indicator. Economists use this term to determine the amount of progress or decline in the country's economy. It is also used to determine the order of countries and compare them with each other. Average per capita GDP income was first studied using the Time Series (Box Jenkins method), and the second is linear and non-linear regression; these methods are the most important and most commonly used statistical methods for forecasting because they are flexible and accurate in practice. The comparison is made to determine the best method between the two methods mentioned above using specific statistical criteria. The research found that the best approach is to build a model for predi

A QR code is a type of barcode that can hold more information than the familiar kind scanned at checkouts around the world. The “QR” stands for “Quick Response”, a reference to the speed at which the large amounts of information they contain can be decoded by scanners. They are being widely used for advertising campaigns, linking to company websites, contest sign-up pages and online menus. In this paper, we propose an efficient module to extract QR code from background and solve problem of rotation in case of inaccurate image taken from mobile camera.

thirty adult NewZealand rabbits used in this study, they were divided in to two groups (control and treaded with Helium — Neon laser). A square skin flap done on the medial aspect of the auricle of both sides, a square piece of cartilage incised, pealed out from each auricle and fixed in the site of the other, then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated using a Helium —Neon laser with (5mw) power for (10 days) began after the operation directly, (3 rabbits) from each group used for collection of specimens for histopathological examination at the weeks (1,2,3,4, & 6) weeks post the operation .The results revealed Early invasion of the matrix with elastic fibers which continue to t

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

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

Autonomous motion planning is important area of robotics research. This type of planning relieves human operator from tedious job of motion planning. This reduces the possibility of human error and increase efficiency of whole process.

This research presents a new algorithm to plan path for autonomous mobile robot based on image processing techniques by using wireless camera that provides the desired image for the unknown environment . The proposed algorithm is applied on this image to obtain a optimal path for the robot. It is based on the observation and analysis of the obstacles that lying in the straight path between the start and the goal point by detecting these obstacles, analyzing and studying their shapes, positions and