AL-MANSOUR JOURNAL

The first part of this paper presents proposals and concepts aiming at
facilitating for attaining the sought investment environment and climate. One of
these proposals is to amend the law of companies No. (21), 1997 towards
exempting the capital in kind of the companies from income tax. An
amendment when enacted will effectively revolve the roll of the private sector.
- The second part of this paper presents elaboration to the New Investment
Law No. 13, 2006 and it's exemptions and privileges assessment besides an
overview on the so-called the one stop shop and it's contents assessment, it is
worth to mention that there is no existent to such shop in the economically
advanced countries.
- The third part of the paper elaborates the complicated bureaucratic
procedures in industrial investment and in import and export licensing regime
which interrupt and contradict with the sought investment environment.

In the last years, Intelligent Tutoring Systems have been a very successful way for improving teaching & learning experience. Many issues must be addressed until this technology can be defined mature. One of the main problems within the Intelligent Tutoring Systems is the process of contents authoring: knowledge acquisition and manipulation processes are difficult tasks because they require a specialized skills on computer programming and knowledge engineering.
In this research we discuss a general framework for knowledge management in an Intelligent Tutoring System and propose a mechanism based on first order data mining to partially automate the process of knowledge acquisition that have to be used in the ITS during the tutoring process. Such a mechanism can be applied in Constraint Based Tutor and in the Pseudo-Cognitive Tutor.
We design and implement a part of the proposed architecture, mainly the module of knowledge acquisition from examples based on first order data mining. We then show that the some topics of intelligence tutoring system. Finally, we discuss the limitation of current approach and the possible improvements of the whole framework for Expert tutoring Programs in teaching & learning process.

The objective of this paper is to cope with the economical changes in the first
degree that our country is passing through. The paper tackles with the basis of
initiating every organization that wants to achieve the goals of its existence
which came for those goals. The organization works in a way or another for
surviving, continuity and developing its future objectives. Thus, it is necessary
to explain the concept of future, management and small projects, and the way
to use psycho- engineering system that depends on knowing the secrets of
human psychology and the way to deal with them in limited ways and methods
that can affect their perception and meditation, and then affect their skills and
mental performance. Psycho – engineering is not psychology because to deal
with it needs special practice and experience to obtain successes, then
became superior when applying it in case of developing creative thinking and
adapting special skills and strategic planning for the future.
To reach all these issues through identifying the principles of small business
and the basis of psycho- engineering , and the way to meet its elements the
getting the outcomes of thinking which is considered the basic of future of
small business .

Modern computer networks are increasingly being used to transmit multimedia traffic such as video and audio besides supporting traditional data communication applications require strong Quality of Services QoS constraints. However, network traffic is highly diverse and each traffic type has unique requirements in terms of bandwidth, delay, loss, and availability and with explosive growth of the Internet, most traffic has begun moving towards QoS routing techniques.
In this research, an overview of the QoS routing problems is described through presenting the strengths and weaknesses points of routing strategies used for this problem.
It is noted from the results of studying above points that there is an important problem appeared in QoS routing which is called the path-constrained path-optimization routing problem, so it is proposed a two iterative algorithms to solve this problem these are: DCLC-A (Delay Constraint Least Cost-First Iterative) and DCLC-B (Delay Constraint Least Cost-Second Iterative) that have a wide search to find the optimal path , From the experimental results of our two proposed algorithms, it is found that the DCLC-B gives the optimal path solution between two nodes.

The International commercial arbitration is one of the vital mean to settle the disputes arising from the international commerce, either because there are not international courts specified to deal with the international commercial transactions, or the desire of the concerned parties of the international commercial disputes to avoid subjecting their disputes to the jurisdiction of specific country.
It is worth to mention that the international commercial arbitration stirs many legal problems worldwide either connected to defining the international nature of arbitration, or determining the law which should be applicable either on the procedural or substantive level.
The researcher identified the most important legal problems arising from the international commercial arbitration and tried to propose the appropriate legal solution according to scientific plan divided into chapters concluded by some results and recommendations.

This study is devoted for searching free e-books problem because of its
importance with spreading the e-libraries. When the web client asking for a free
e-books the search engine returns selling e-books sites, this produce a
conclusion of inaccuracy about this search engine. According to this case this
study suggest the philosophy of clustering a sample of web sites on the
number of links which lead to the downloadable e-books and rank this sites
higher than the others with matching the entered keywords. Three clusters
have been noticed (sites with high rank, sites with medium ranking, and low
ranked sites).
The proposed system (Ico.com) has been built form many components; the
first is the web crawler which is a software Program for fetching data of web
pages (like page address, subject, number of links…etc), the second
component is the clustering program written using (VB6.0) language to cluster
the web pages databases according to the number of links to real existing
downloadable books, and the last component is the search engine interface
which is built using HTML and VB script under Active server pages
technology. This work reached to increasing the search engine accuracy using
factors like analyzing the number and the type of links by mining the web site’s
database to improve accuracy for search engines.

Every state all over this world can't survive and keep on achieving its project withoutkfinancial income.Even the existence of all states rely on bases of finance .various types of government cant keep on with their activities without considering their financial affairs ,whether in simple state or composite state , unified ,because the need to revenues is the main point for all forms of the states.
But the important thing we will discuss is how will be the allocation of income in federal states, this matter may raise many problems, and issues that might rise conflicts, and enter the crossroads that we should choice one of them.
More over the important of this topic seems as result of the federal shape which Iraq adopted. Therefore we must research about this changing because it is a new move whether in political or financial field in Iraq to avoid any mistake in application.
It is well known to reader what we mean by federalism as form of governance where the authorities are constitutionally divided between central government and smaller units (provinces, states) .in other words optional union between the states of the federated states, lead to its transformation to a single legal or political system and with the retention of these parts of the united personal privacy and identity, and there is delegation of the central union of some of the joint powers authority with the retention of some of these parts or the states .
And thus we note that retain include the power of legislative, executive and independent judiciary within the constitutional sphere, is well known, the possibility of the adoption of the central government fiscal policy to reduce the competence of states in various ways, including the granting of aid, whether conditional or no, even to financing of projects or to fill the provinces deficit in its treasury, or other needs.


In order to avoid the difficulties and problems mast follow the federal constitution , the foundation upon which all the institution of the state are depend and built their respective responsibilities , and thus may provide more explicit on how the allocation of revenues between the state and federal provinces .
On the other hand, highlights role of the state budget, as is general budget of the federal state, which is the method of organization of state revenues and expenditures, and thus is an essential tool for the organization of the provinces quota of income, contribute the executive and the legislative as representative of people to developed and approved the state by it.
There are many reasons which may be taken into consideration when determining the quotas, one of these factors is the contribution of the state in federal state in general, and the possibilities of each state and its own resources that can be used as private resources, as well as geographic and environmental differences, differences in population …
Thus, we can in accordance that principles find ways to allocate the federal state revenues.

The amount of data kept in computer files and databases are growing at a phenomenal rate .the users of these data are expecting more sophisticated information from them .Simples SQL structure query language queries is not adequate to support these needs.
A data-mining algorithm is the mathematical and statistical algorithm that transforms the cases in the original data source into the data-mining model. However the model looks depends largely on the data mining algorithm applied to the. Where a decision tree algorithm is used to analysis the data and creates a repeating series of branches until no more relevant branches be made. The end result is a binary tree structure where the splits in the branches can be followed along specific criteria to find the most desired result .unlike a decision tree, a cluster a algorithm, does not split data along any lines but rather group’s data in clusters. Clustering is most useful for visual representations because the data is ground around common criteria.
The general objective is to build trees are as balanced as possible, in terms of the distribution of attributes. in other words the algorithm seeks to put as many of one type of attribute as possible in a given node another commonly used algorithm to create models is clustering . The algorithm creates a model that cannot be used to make predictions but is very effective in finding records that have attributes in common with each other. In this research the decision support for database and data mining algorithms (decision tree and clustering) are explain, the goal of data miming algorithm in decision support is to create rules (for every node which can expressed as a set of rules that provide a description of the function of that particular node in the tree as well as the node that led up to it). We build a system called (DM college plan) that using decision tree and clustering algorithms, the goal is to create module that can be used to finds records that have attributes in common with each other.

The exert of reform and management development as it self as objective exert develop the capacities of institutional building the strategy of modern states ( as well as the essential; planning and activities foe economic, social and cultural development ) .
Therefore the feasibility and exert of the reform and management development for u[grading the capabilities and human skills enrichment of the institution system is depend on the creation of a development methodology a reverse to the transfer simulation which can create also an new ( O&M ) organization and methods mutual with environment requirement as well as the modern development ( place& time) requirements .
So, it is necessary to increase and expand the abilities of creative and intellectual thinking skills for manpower within deferent managerial organization in order to cope with the new challenging that having faced now a days .
The intellectual thinking is considered the creation of computability between methodology and facts by using new techniques depending or personal capacities in thinking and planning .
For such trends in managerial reform end development raising a set of questions the rel researcher try to discuses to find the logical relationships between managerial reform ( such as , values, principle) which can be used as a basis for the institution to reach to the priority and integrity ? what is the requirements of the creative institution organization climate .

This paper is devoted to present a new parameter that should be included along the design phase of and modular EA that will implemented on windows operating system. This parameter is the Tick Resolution (Tic) which represents how frequent the system will leave current process and give the control to other, this will be used to compromised EA and dig into integral black box. A mathematical model has been presented to formulate the relationship between Tic and the key parameters of EA which the complexity, this paper will prove the nonlinearity of the behavior of EA due to high tick resolution, where increasing the complexity might lead to worse security , an optimal solution has been proposed with other solutions. A practical test has been included to present the effectiveness of Tic on the EA linearity.

The research aims to publicize the importance of entrances and the use of modern techniques and advances in the field of modern education. The research and technology trends of modern education, which contributed to the emergence of new and sophisticated systems of teaching and learning that have had the greatest impact on changes and developments in accordance with the positive way in which students learn the techniques, methods and delivery of scientific information to them and their impact on the content and form of curriculum commensurate with these trends.
The importance of improving the academic performance of the functions of Universities of Iraq faculty members through participation in sustainable development programs that require a scientific and strategic planning provide opportunities to develop their skills and raising the quality of teaching performance, and promotion of research skills and the provision of services appropriate scientific quality, and ensure the appropriateness of academic programs to the needs of the times and the needs of the community .

The research includes the point of view over the need to apply alternative
penalties of the short period imprison as a punishment , to decrease the negative effects which emerge as a result to the application to the short period imprison . The research will be a study between Iraqi penal code and some Arab and foreign penal codes .
The research aims to study the determination of the conception of the alternative penalties and to emerge the impotence of these penalties . and then the clarification of the way in Iraq .
The researcher asserts on the necessity of existence of a model of an Arab code project including the definition of these penalties and the manners which help to apply them instead of the imprison punishment .

This research uses image processing to estimate car speed. Given a sequence of real-time video of traffic images. The images are converted to monochrome images then edges are extracted and then quantified the resulting images to classify the objects and find the cars, after detecting the cars, they can be tracked in different frames and their speed can be estimated by calculating the position of the car object in different frames and compare it to a ground truth. This research uses a different approach to estimate speed, rather than using a reference object to estimate speed, the Matlab function is used and different relationships between the objects that are extracted from the image itself. This method does not need camera calibration and does not need any extra equipments other than a video camera attached to a computer and can be used by traffic police to monitor highways car or normal roads, and can be combined with a system to detect the license plate number to create a complete system to issue an automatic speed ticket for drivers who exceeds the speed limits. The system is tested in different roads and the results show the validity of the used method.

The current study intend to make the acquaintance of banks clients evaluation impact on the levels of Bank services quality that they get, by attaining the best scales for measuring the bank service quality in Iraq by applying those scales on a chosen sample selected from domestic banks.
In order to attend the gap between the client prospects about the service level and the actual service levels that he considers , a hundred application forms has been distributed, and only eighty three has been collected back, as ( 83%) of them.
The study arrives at the client concerns on each service quality dimension to decide the level of the service quality which they get Moreover a strong relationship of statistical significant between the clients satisfaction and the Banks service quality , was found, The clients depend on the quality evaluation they make in keep cooperating and increase the loyalty to the banks they deal with.
The study recommended to :-
1- increase the trust between the Bank and its clients in dealing with each another.

2- Make Applied studies to recognize the standards of bank services that the clients consider and attain their complete satisfaction by providing high level of services that surpass their expectation and give training courses to the service providers who has a direct contacts with Bank clients, to assure that .

Genetic Algorithms (GA's) are a class of optimization algorithms. GA’s attempts to solve problems through modeling a simplified version of genetic process. There are many problems for which a GA approach is useful.
This paper aims to solve Linear Equations System (LES) for any number of variables using the GA. The application of this paper represented by cryptanalysis application, this done by attacking stream cipher systems, choosing one Linear Feedback Shift Register (LFSR), since its considered as a basic unit of stream cipher systems, in the performance of GA. The application divided into two stages, first, constructing LES’s for the LFSR, and the second, is attacking the variables of LES’s which they are also the initial key values the of LFSR.

In a rapid changeable and very developing world in financial and economical manifestations ,business organization faced some challenges , these challenges effects in a rigid way on a reliability , accuracy of accounting measurement and for casting a variables which effect in the value of organization will be difficult mission under historical cost approach .
Therefore to overcome this problem , a best approach in determine a future accounting measurement of organization value and full disclosure of its assets and liabilities will be a fair value approach .
This research will highlight the importance of applying a affair value accounting approach , and acquainting a accounting derivatives in business organization and showing to which extent this will be matching witch Iraqi accounting standards and rules which issues by Iraqi standard committee .
Finally suggest and developed a procedure which used in Iraq in this content and encourage the academic research in accounting derivatives under uniform accounting system .

Previously, and up to now the fingerprint was used in identification the persons, but with the development of the sciences and complications of the life it was necessary to refer to other parts of the human body such as the parts of the eyes which is under our considerations.
There are many methods used to distinguish persons from each other using fingerprints, via vibration of sound waves, through the shape of the ear, the color of the eyes and the iris. But in this research the geometrical relationship between the eyes for each person in which differs from one to another was found. Also, it can be find more than a geometrical relationship between the eyes in order to have more than geometrical properties and the relation between them and take these relationships as database information in order to compare with other wanted properties.
In this paper, a DB technique was used which contains all eyes geometrical parameters. Practically, a good results more than 85% was found.

The maritime work requires a lot of requirements, which reflected the ambiguity that surrounds the aids reliable in cases of embarrassment and danger that characterized workers in this field to challenge the difficulties they face, whatever the practice and depth of experience as always expect a sudden and urgent.
Specialists have been working in this area on the production and manufacturing all necessary equipment and devices that bear the most severe maritime and weather conditions to enable the maritime face potential difficulties, and the most important tools that help to create suitable conditions are a means of maritime communications, which has the active role in identifying the location and weather forecasts identify the route and access to appropriate information relating to flights and the launch of the marine warnings and ask for help and supplies distress. And achieve clear communication on different levels and patterns consistent with the standard specifications contained in the instructions of International Maritime Organization and the IMO Convention on the Safety of Life at Sea SOLAS and the World Telecommunication ITU, where the work is helpful in redressing the risks and request aid when needed and to avoid sailing in dangerous areas, collisions and to ensure the necessary information,
The most important means in this area is the means of communication via satellite, hence the role of the INMARSAT that Iraq was co-founder in 1976 of Iraq where the introduction of GMDSS for the special conditions in order to enhance the port authority and to maximize resources and enhance the reputation of Iraqi ports and service delivery applicants to the standard specifications to save lives, the environment and property.

In this paper, a comprehensive study to the structure, behavior and management of a Wireless Internet Service Provider (WISP) system is presented. The structure of the system is investigated and the importance of the different parts of the system is clearly determined. Also, WISP system was subjected to different tests such as load test, user behavior and page response time. The design methodology and data given here could be used by the planners, developers and researchers of such a sophisticated network field.

Ad hoc networking is a concept in computer communications, which means that users wanting to communicate with each other forming a temporary network, without any form of centralized administration. Each node participating in the network acts both as host and as a router and must therefore is willing to forward packets for other nodes. For this purpose, a routing algorithm is needed. The most important characteristic in ad hoc network is the dynamic topology, which is a consequence of node mobility. Since direct communication is allowed only between adjacent nodes, distant nodes communicate over multihops.
Quality of Service (QoS) routing in an ad hoc network is difficult because the network topology may change constantly and the available state information for routing is inherently imprecise. An algorithm LARHNN (Lagrange relaxation method based on Hop field neural network) is proposed to solve QoS routing in ad hoc networks, the algorithm depends on Lagrange relaxation method to solve the QoS routing problem Delay Constrained Least Cost (DCLC) which is considered as NP-complete, the proposed algorithm selects a network path with sufficient re¬sources to satisfy Delay Constrained Least Cost path in unicast routing and constrained minimal tree in multicast routing. The proposed algorithm uses the Hopfield neural network model of artificial neural networks to find the needed shortest path in execution of the proposed algorithm. And Hopfield neural network is selected from the other shortest path algorithms since it has good facilities to work in real time and adapt topology changes, Symmetrical connection, distributed asynchronous control, content addressable memory, in addition to its computation time, which depend on the speed of used hardware.

This work investigates the estimation of the spectrum, when a frequency hopping (FH-SS) signal had been intercepted and determines the frequency of FH signal at maximum position using finite data records which are of major interest in military and commerical applications. The work has been accomplished using Matlab version 6.5. The FFT algorithm (periodogram) has been used to estimate the frequency of the hops. In the simulation, the frequency spacing between hops is taken to be 1 kHz and two frequencies are tested (50 kHz and 120 kHz).

Geographic information system (GIS) technology can be used for scientific investigations, resource management, and development planning, it is a computer system capable of capturing, storing, analyzing, and displaying geographically referenced information; that is, data identified according to location.The Global Positioning System (GPS) is a satellite-based navigation system made up of a network of 24 satellites placed into orbits, GPS works in any weather conditions and anywhere, GIS is used in this research and is applied to waste and storm water(rainfall)pipelines network in large sector of Mosul university which is described as high population and construction density to be identical sample as urban's water and wastewater networks, To achieve this research ArcGis was used with aid of updated satellite pictures and Engineering drawing maps, also Gps was used to locate (Manholes) positions with high accuracy, The result was obtained a digital geographical map that can be spatial query about any part of network for monitoring and Maintenance and laying new expansion pipes

The Genetic Algorithms can be considered as modern active way for finding optimum solution for many engineering problems as where as electronics , power , communication engineering. This optimum location has been detected with a low number of iteration . this optimazation can be used for many civilian application such as location of electrical power station , location of communication center or other to reduce the price/ km for transmission line . this optimization problem have been run with a special genetic algorithm called ( Gas play ground ) with suitable genetic input file.

New data services are increasing demand on a data rate in communication systems, the emerging technology, which allows high speed broadband wireless access, is Wimax. It is often thought that Wimax is one unique technology when in fact it is a trade name for a group of Institute of Electrical & Electronics Engineers (IEEE) wireless standards. IEEE 802.16 is an emerging wireless MAN technology. The IEEE 802.16 standard contains the specification of Physical (PHY) and Medium Access Control (MAC) layer for Broadband Wireless Access (BWA). In this paper, the development of IEEE 802.16 is presented, Wimax network architecture, physical layer fundamentals, medium access control operations, access types and finally some application is mentioned also.