Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

In this work, satellite images classification for Al Chabaish marshes and the area surrounding district in (Dhi Qar) province for years 1990,2000 and 2015 using two software programming (MATLAB 7.11 and ERDAS imagine 2014) is presented. Proposed supervised classification method (Modified Vector Quantization) using MATLAB software and supervised classification method (Maximum likelihood Classifier) using ERDAS imagine have been used, in order to get most accurate results and compare these methods. The changes that taken place in year 2000 comparing with 1990 and in year 2015 comparing with 2000 are calculated. The results from classification indicated that water and vegetation are decreased, while barren land, alluvial soil and shallow water

Based on a finite element analysis using Matlab coding, eigenvalue problem has been formulated and solved for the buckling analysis of non-prismatic columns. Different numbers of elements per column length have been used to assess the rate of convergence for the model. Then the proposed model has been used to determine the critical buckling load factor () for the idealized supported columns based on the comparison of their buckling loads with the corresponding hinge supported columns . Finally in this study the critical buckling factor () under end force (P) increases by about 3.71% with the tapered ratio increment of 10% for different end supported columns and the relationship between normalized critical load and slenderness ratio was g

Objectives: In developing countries like Iraq, diarrhea was responsible for 70% of deaths among pediatrics. This study was designed to determine Iraqi mothers’ knowledge and malpractices associated with diarrhea management in pediatrics.Methods: A cross-sectional pilot study was done on a convenient sample of mothers in Baghdad – Iraq. Data collection was done using a validated questionnaire specifically designed for this study.Result: Most participants preferred to consult physicians or pharmacists about pediatrics diarrhea management. Breastfeeding was stopped by 19% of participants, whereas 35% of mothers who depend on formulated milk discontinued it. Only 30% of participants use oral rehydration solution therapy always as a

A number of compression schemes were put forward to achieve high compression factors with high image quality at a low computational time. In this paper, a combined transform coding scheme is proposed which is based on discrete wavelet (DWT) and discrete cosine (DCT) transforms with an added new enhancement method, which is the sliding run length encoding (SRLE) technique, to further improve compression. The advantages of the wavelet and the discrete cosine transforms were utilized to encode the image. This first step involves transforming the color components of the image from RGB to YUV planes to acquire the advantage of the existing spectral correlation and consequently gaining more compression. DWT is then applied to the Y, U and V col

The musical templates are the fundamental reason for admiration and interest among a lot of cultural and societal medias because of the beauty of it's melodic value, where a lot of Iraqi singing and music specialists and composers try to consolidate daily life idea and translate it into music in a manner that preserve the template and rhythm horizontally and vertically, through the involvement of the scientific and philosophical concepts and theories of modern thought to reach the recipient,, as is the theory of form (Gestalt), one of the most important theories that stretched to their interpretations to the field in general art and in music science, especially, as an area that can be manifested as partial components template music, conn

This paper presents the design of a longitudinal controller for an autonomous unmanned aerial vehicle (UAV). This paper proposed the dual loop (inner-outer loop) control based on the intelligent algorithm. The inner feedback loop controller is a Linear Quadratic Regulator (LQR) to provide robust (adaptive) stability. In contrast, the outer loop controller is based on Fuzzy-PID (Proportional, Integral, and Derivative) algorithm to provide reference signal tracking. The proposed dual controller is to control the position (altitude) and velocity (airspeed) of an aircraft. An adaptive Unscented Kalman Filter (AUKF) is employed to track the reference signal and is decreased the Gaussian noise. The mathematical model of aircraft