The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Digital tampering identification, which detects picture modification, is a significant area of image analysis studies. This area has grown with time with exceptional precision employing machine learning and deep learning-based strategies during the last five years. Synthesis and reinforcement-based learning techniques must now evolve to keep with the research. However, before doing any experimentation, a scientist must first comprehend the current state of the art in that domain. Diverse paths, associated outcomes, and analysis lay the groundwork for successful experimentation and superior results. Before starting with experiments, universal image forensics approaches must be thoroughly researched. As a result, this review of variou

During the period October 2003 till July 2004, about (253) urine samples have been collected from urinary tract infection. The study has shown that the bacterium Proteus mirabilis is the responsible for (11.85%) of the urinary tracts infections. Also, the study has declared that the ratio of separation this bacterium from women was (7.51%) and it is higher than the ratio of separation in both men and children which ranged (1. 58%) and (2.76%) respectively . About (30) samples of stool have been collected from children and the ratio of isolation this bacterium has been showen to be( 30%) from children aged bellow 3 years,as well as, we have got bacterial cultures related to P.mirabilis isolated from the infections of middle-ear and b

After studying the reality of application to occupational safety in new Iraqi building projects and sampling the situation wilt that in developed and neighboring countries, researcher found that there is a big gap in the level of safety application conditions, this indicates the need fora quick and clear reference for local engineers to use it on site for safety conditions in their projects . As a case study the monitors work the researcher studied a huge project in the United Arab Emirates.This project considered for safety requirements to highest grades. This case study may be far away from the projects in Iraq, but we hope to rise the Iraqi work level in the near future. After seeing the way of administration work and how they were ra

Abstract

A new type of solar air heater was designed, fabricated, and tested in Baghdad, Iraq winter conditions. The heater consists of two main parts. The horizontal section was filled with the black colored iron chip while the vertical part has five pipes filled with Iraqi paraffin wax. A fan was fixed at the exit of the air. Two cases were studied: when the air moved by natural convection and when forced convection moved it. The studied air heater has proven its effectiveness as it heated the air passing through it to high temperatures. The results manifest that using little air movement makes the temperatures, stored energies, and efficiencies of the two studied cases converge

Electrochemical Grinding (ECG) process is a mechanically assisted electrochemical process for material processing. The process is able to successfully machine electrically conducting harder materials at faster rate with improved surface finish and dimensional control. This research studies the effect of applied current, electrolyte concentration, spindle speed and the gap between workpiece and tool on hardness and material removal rate during electrochemical grinding for stainless steel 316. The characteristic features of the electrochemical grinding process are explored through Taguchi-design-based experimental studies. The better hardness can be obtained at 10 A of the current, 150 g/l of the electrolyte concentration, 0.3 mm of gap an

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector