AL-MANSOUR JOURNAL

The activity of any economic unit has a negative effect
on environment life a pollution of Air, water &soil .it is
difficult to measure these effects because they are external
expenditures .in order to prevent these expenditures they
should be estimated and added them to economic unit costs.
The accounting system in Iraq does not measure and
disclosure these costs this will reflect on investors and
managers decisions, therefore .it will be necessary to adjust
this systems and to ensure the measurement and disclosure
of environmental requirements' and constitution which
represents unit expenditures to reduce the pollution level to
the level that could be accepted internationally, and also
compensations for losses occurred to society. If we consider
this case on macrocosmic level, the society will face losses
due to the activities of those economics units which
represent losses occurred to natural resource which implies
is estimation of gross domestic product (GDP) by taking into
account the effects of environment.

This paper proposed a method of data hiding by taking
advantage of the physical characteristics of computer system
and how it stores document file and treating it as a compound
file. The unused block in Microsoft Compound Document File
Format (MCDFF) is used to hide data. The possibilities provided
by Microsoft Word Processor program have also been utilized,
such as Tools, to generate cover for hiding. The proposed system
embeds steganography text in structure (Binary File Format) of
digital and printed text document file which is a file of Microsoft
Word Document file (Doc.) using two Processes: Cover Generation
and Embedding Processes. Cover Generation Process: where the
cover is a document of Microsoft Word Document file format
2003 (doc.) and will appear to be the product of a collaborative
writing effort among authors using Track Changes tool.
Embedding Process hiding text string in unused block of binary
file format of that document cover. This paper proposed a new
technique, which gives good results, such that the user can hide
63byte in 34KB document cover size with informed about size of
empty document=10/11KB, in addition, using Track Changes tool
does not affect on hidden data and no problem was detect on
hidden data at stego-document mailing or copying.

The aim of this work, focus on the problem of reducing the
classification fingerprint features that has been entered to
the neural network. An algorithm was introduce to work
with prepared codebook to code and normalized the input
samples of the back-propagation method. The main
advantages of preparing codebook are the simplicity of its
idea and its high speed processing. This method has been
tested on the FCV2002 fingerprint database. The
recognition accuracy is 94% and the equal error rate (EER)
is 2.1%b...bbbbbbbbb
Keyword: fingerprint recognition, codebook, backpropagation,
termination ,bifurcation.

There are certain changes related to the extension of
management's assignments to strategic areas which is
closely connected with increasing influence of numerous
factors such as the rapid growth of innovation, the
continuous technical development acceleration, and
extension of competition arena among business
organizations. These changes force management to adopt
approaches based on concepts that are characterized by
strategic view. Among these concepts, one can make use
of value creation concept.
The research aims at presenting and analyzing
contemporary approaches based on concepts that provide
intellectual bases of strategic view in administrating
expected future costs, since the survival and success of
business units constitute a function of the methods of
understanding, analyzing, and applying those approaches
and concepts which the business units adopt.
The research reaches at a number of conclusions
concerning the concepts that seek value creation for the
shareholder which take the form of either paid dividends or
gained capital added to the shareholder's equity, or
sometimes, both these forms are adopted.
The research points out the importance of these concepts
and approaches to support the role of managerial
accounting in terms of using them within the so called
framework of "value pyramid". All this should provide a
valid basis for the application of value-based management

This paper presents a Genetic Algorithm (GA)-
based electronic Proportional-Integral-Derivative (PID)
Controller tuner. The tuning is based upon the
maximization of a comprehensive fitness function
constructed as the inverse of Peak Overshoot (Mp). This
approach has a some advantages, it gives a clearer and
simpler representation of the problem, simplifies
chromosome construction, and totally avoids using binary
encoding and decoding so as to simplify software
programming.
This paper addresses to demonstrate the capability
of GA's to solve complex and constraint optimization
Problems via utilizing GA's as a general-purpose
optimizing tool to solve different Control system design
problems.

Image segmentation, is one of the most important
problems in computer vision and image processing. As a
high-level technique for boundary identification, active
contours are used extensively for segmentation purposes.
Active contours or Snakes are curves defined in the image
domain that can move under the influence of internal
forces within the curve itself and external forces derived
from the image data. In this research the Gradient Vector
Flow (GVF snake) was used for the segmentation of brain
tumor images. We used Magnetic Resonance image (MRI)
dataset for our experiments. The results show that GVF
snake is one of the most effective solutions for the
problems of the traditional model of active contours. GVF
provides a good capture rang and a good convergence;
there fore; Good results are obtained; where GVF snake
could successfully segment the brain tumor regions from
MRI images.

This paper is concerned with estimation of Reliability
Function of the two parameter Generalized Exponential
Distribution. A methods for estimating the two parameters
of Generalized Exponential Distribution and its Reliability
Function will be presented here, also an empirical study
depends on simulated observations with different
parameters values and samples sizes from Generalized
Exponential Distribution was conducted, to compare
between different methods depends on their mean square
error and to show practically that the suggested methods
work well in estimation of Reliability Function. It is shown
that the Bayes and Maximum Likelihood Method is the best
methods in the case of all samples sizes and parameters
values used.

Transferred rights collecting contract is a contract
concluded by the creditor when he transfers his right to
another person, and is known as the "factor", which
conforms to guarantee the payment in case the debtor has
failed to pay the debt to the creditor.
The paper deals with examining the most important
problem,which is the obsence of acertain legal system to
such an issue since the Iraqi legislator did not deal with
such system, aiming at solving this problem, as well as
displaying a solution for the problem of the law supposed
to be applied in relation to settling any conflict which might
arise between its parties after getting to its legal
adjustment. We followed the comparative and analytical
style in writing this paper.
We have concluded that this contract is considered one of
the unnamed contracts in the Iraqi law, and it has a certain
quality. It is a legal system combined of some legal rules
derived from certain legal aspects like right transfer and
fulfillment of subrogation. Some of our most important
recommendations to the Iraqi legislator is finding a suitable
way to activate the factoring system in Iraq, constructing
specialized companies for this purpose, in addition to
regulating it in a certain law which might achieve legal
security to the national investor who needs to get rid of the
fear element when concluding a contract with a foreign
party.

The exponential distribution have an important role in
the applications of industrial and engineering .It have
been used when the average of failure constant with
time .
Sometime the need to find parameter which start in
specific time and not from the zero .
In this specific time represent (time of guaranteed) . So
it appeared the important need which contain the
reliability of exponential distribution, also the estimation
methods for two parameter as shifting parameter &
scale parameter.
The comparative between the different estimation
methods for reliability function . The methods are :
1- The First Modification Maximum Likelihood Method
(M.M.L.E-I).
2- The Second Modification Maximum Likelihood
Method (M.M.L.E-II) .
3- The First Modification Moments Method (M.M.E-I) .
4- Least Squares Method (L.S) .
5- Quantile Method (Q.E) .
6- Nonlinear Least Squares Method (N.L.S).
which leads two methods the second modification
maximum likelihood method (M.M.L.E-II) & the first
modification moments method (M.M.E-I) .
The best two methods between estimation depending
on the measures :-
1- Integral mean squared Error (IMSE) .
2- Integral mean Absolute percentage error (IMAPE) .