AL-MANSOUR JOURNAL

There are several techniques to reduce Petri nets which play important roles in wide application areas. This paper presents a new approach to reduce the Petri nets. The suggested approach depends on converting the Petri nets to logic programs, then process the production rules of logic programs using association rules technique with Apriori algorithm to extract the logical relations of these production rules which allows to reduce the logic program. At last, the Petri nets are reconstruct from reduced logic programs to produce reduced Petri nets. The experimental results show that the suggested approach is a good, efficient and logical technique to reduce the Petri nets.

The development of business organization's activities, especially in strategic aspects makes it necessary for accounting to keep pace with it. This is the focal point of the present paper which aims at defining and analyzing the strategic perspective which can be adopted by managerial accounting particularly, in the execution of the strategies of operational activities in the light of various factors and variables that do influence the environment of business organization. In addition to that, the paper aims at explaining the integrated relationship that connect a number of contemporary concepts and approaches which form the intellectual base of managerial accounting. These concepts and approaches can be of practical use in the field of analyzing activities of Iraqi business organizations strategically. Moreover, the paper presents a number of analyses and explanations which support the view that the value chain provides a distinctive methodology that is of great value in the field of cost management according to the strategic perspective.
The paper also defines additional conditions which can be considered as prerequisites for using the value chain analysis. These conditions are related to the necessity to provide a number of social and cultural factors that are of vital importance for preparing the proper bases to carry out the value chain. Finally, other technical and economical factors should be available too.

In this paper the characteristics of a single-layer, dual-frequency antenna, which uses a stub-strip loaded rectangular microstrip patch, are studied. This antenna is easy to achieve good impedance matching at both resonance frequencies by setting the feed position or using other design parameters (tapered transmission lines). A detailed parameter study is performed and the theoretical analysis is based on the general transmission line theory. The effects of the various antenna parameters on two resonant frequencies, frequency ratio, bandwidth, and input impedance characteristics of the antenna are analyzed and discussed. It is shown that various frequency ratios (1.5–2.04) can be obtained by varying the length and width of the stub-strip loaded. A comparison between this work and other single layer dual-band techniques is made

Iraq as one of the third world countries , Try to use his potential capacities to run the development machines .
So that, the financial sector as considered as one of its institutions , which can play a major role with such trend according to his capabilities to allocate and specifies the resources with a good (efficient , flexible) financial and banking System .There fore, we need her to improve and develop the process of the financial institutes performance which can be used in the best way the available resource (Saving, Deposits , Credits … etc) and transferred to economic action from their investment with deferent sectors , with the assurance to find the solution to the problem that facing the financial procedures and to develop and expand their capabilities as well as increasing their experiences by using new techniques ( communication – networks, mis, …etc ) and problem- Solving that facing the banking System in order to be competitive with other banking institutes, and to be able to enter the Iraqi market as well as supporting the Iraqi economy by economic development sources

Quantum computation is a new field bridging many disciplines, including theoretical physics, functional analysis and group theory, electrical engineering, computer science, and quantum cryptography. The goal of this paper is to explore the base of quantum computation that serves to build up a secure algorithm for keys in the unsecured communication channel between two hosts (computers) by applying quantum key exchange algorithm which has highly guarantee protecting toward the computational complexity because the quantum key exchange algorithm is more complex in computation than the classical key exchange algorithm if it perform in classical computer. Also, this algorithm (key exchange algorithm) provides the ability to perform in quantum computer if will be available in future.

As we all know that digital information hiding (or steganography) is used to embed data (information) into digital media for the purpose of identification, annotation, and copyright. In other words it is the operation of hiding certain information into a specific cover media such as pictures and audio files or even in a simple text files. In this paper a new approach in hiding information into an MP3 file was proposed, simply instead of using the traditional method of hiding into the actual audio data we will hide our secret messages into the IDv3 tag which is a tag used to store specific information about the MP3 file.
The IDv3 tag has gone into a several changes to reach its current version (version 3) containing several interesting features that will be used as a cover for our secret message, first of all a simple overview for the versions and releases of the ID tag is illustrated and display the features of the IDv3 tag which we will use as a cover media.

Finance cost is considered as a criterion for investment return average which is acceptable for the available and alternative investment chances. Therefore, the investment which does not generate a gain, equivalent at least finance cost, should be rejected.
The cost which should be either paid by the investor or by scarify it for other investment chances which may be more profitable. As a result of a variety in capital market, its components cost and risk, that would affect the investor on selecting the suitable variety for finance process for the required investment proposal