These researches have shown the magnitude of the influence that culture exerts on all human extensions and spaces. Rather, the conviction of many thinkers, researchers and specialists in the comprehensiveness of this influence is such that it is used as a starting point and perspective to explain the various aspects, manifestations, problems and practices. According to these perceptions, a man carries a cultural mind that is slowly formed throughout the young years of a man’s life and is completed upon reaching the age of maturity. Therefore, it has become evident in the behavioral, social and human sciences to acknowledge the multiplicity of human thought patterns as a natural result of the different cultures of peoples and societies.

This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

The problem of non-Darcian-Bènard double diffusive magneto-Marangoni convection   is considered in a horizontal infinite two layer system. The system consists of a two-component fluid layer placed above a porous layer, saturated with the same fluid with a constant heat sources/sink in both the layers, in the presence of a vertical magnetic field.   The lower porous layer is bounded by rigid boundary, while the upper boundary of the fluid region is free with the presence of Marangoni effects.  The system of ordinary differential equations obtained after normal mode analysis is solved in a closed form for the eigenvalue and the Thermal Marangoni Number (TMN) for two cases of Thermal Boundary Combinations (TBC); th

A three-stage learning algorithm for deep multilayer perceptron (DMLP) with effective weight initialisation based on sparse auto-encoder is proposed in this paper, which aims to overcome difficulties in training deep neural networks with limited training data in high-dimensional feature space. At the first stage, unsupervised learning is adopted using sparse auto-encoder to obtain the initial weights of the feature extraction layers of the DMLP. At the second stage, error back-propagation is used to train the DMLP by fixing the weights obtained at the first stage for its feature extraction layers. At the third stage, all the weights of the DMLP obtained at the second stage are refined by error back-propagation. Network structures an

   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit

The current research studies the digital techniques in order to identify the treatments with graphic techniques for the theatrical scene, which includes a number of programs and treatment tools with digital technique to identify the visual and aesthetic dimensions and outputs achieved in the design of the theatrical scene in addition to the options, that they provide in the design of a system of hypotheses for the theatrical world, In order to be an experimental mediator in achieving the creative hypothesis, which limited the research with a pivotal objective which is: identifying the digital techniques employed in the graphic digital design for the scene in the theatrical show. The research lies in its objective limits stated in the met

This paper presents a cognition path planning with control algorithm design for a nonholonomic wheeled mobile robot based on Particle Swarm Optimization (PSO) algorithm. The aim of this work is to propose the circular roadmap (CRM) method to plan and generate optimal path with free navigation as well as to propose a nonlinear MIMO-PID-MENN controller in order to track the wheeled mobile robot on the reference path. The PSO is used to find an online tune the control parameters of the proposed controller to get the best torques actions for the wheeled mobile robot. The numerical simulation results based on the Matlab package show that the proposed structure has a precise and highly accurate distance of the generated refere

Peroxynitrite is one intermediate of reactive nitrogen species with bactericidal and cylotoxic effects. Fluoroquinolones. drugs used for salmonella infections, are interacted v\ith nitrogen species and their baeterieida effect is influenced by these species. This study aims to assess serum peroxynitrite level in patients with enteric (typhoid) fever and. to investigate the effect of ciprofloxacin or amoxicillin on serum peroxynitrite level as well as in aqueous buffer solution in vitro. Thirty patients with enteric fever diagnosed clinically and serologically and twenty healthy individuals served as controls were admitted in this study. None of our sample was received anli-salmonellosis agents. Our resu

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The economic tortious liability in the English law is based upon economic Torts are considered as a type of the ancient and deep-rooted torts, aiming at breaching the rules of legal and equitable trade competition. and which are included in the customary English law of torts, based upon the judicial precedents decided by English courts. It is worth-bearing in mind that the economic torts are classified into two main types.  That is to say, the general economic torts and the misrepresentation economic torts. Whereas the Iraqi legislator left the regulation of the illegal competition to the general rules of the delictual liability in the Iraqi civil law No. (40) of 1951.