Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Today, there are large amounts of geospatial data available on the web such as Google Map (GM), OpenStreetMap (OSM), Flickr service, Wikimapia and others. All of these services called open source geospatial data. Geospatial data from different sources often has variable accuracy due to different data collection methods; therefore data accuracy may not meet the user requirement in varying organization. This paper aims to develop a tool to assess the quality of GM data by comparing it with formal data such as spatial data from Mayoralty of Baghdad (MB). This tool developed by Visual Basic language, and validated on two different study areas in Baghdad / Iraq (Al-Karada and Al- Kadhumiyah). The positional accuracy was asses

The load shedding  scheme has been extensively implemented as a fast solution for unbalance conditions. Therefore, it's crucial to investigate supply-demand balancing in order to protect the network from collapsing and to sustain stability as possible, however its implementation is mostly undesirable. One of the solutions to minimize the amount of load shedding is the integration renewable energy  resources, such as wind power, in the electric power generation could contribute significantly to minimizing power cuts as it is ability to positively improving the stability of the electric grid. In this paper propose a method for shedding the load base on the priority demands with incorporating the wind po

Abstract

Zigbee is considered to be one of the wireless sensor networks (WSNs) designed for short-range communications applications. It follows IEEE 802.15.4 specifications that aim to design networks with lowest cost and power consuming in addition to the minimum possible data rate. In this paper, a transmitter Zigbee system is designed based on PHY layer specifications of this standard. The modulation technique applied in this design is the offset quadrature phase shift keying (OQPSK) with half sine pulse-shaping for achieving a minimum possible amount of phase transitions. In addition, the applied spreading technique is direct sequence spread spectrum (DSSS) technique, which has

Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

<span lang="EN-US">Proper employment of Hybrid Wind/ PV system is often implemented near the load, and it is linked with the grid to study dynamic stability analysis. Generally, instability is because of sudden load demand variant and variant in renewable sources generation. As well as, weather variation creates several factors that affect the operation of the integrated hybrid system. So this paper introduces output result of a PV /wind via power electronic technique; DC chopper; that is linked to Iraqi power system to promote the facilitating achievement of Wind/ PV voltage. Moreover, PSS/E is used to study dynamic power stability for hybrid system which is attached to an effective region of Iraqi Network. The hybrid system

Modern digital technologies have affected the means of communication in terms of structure, function and methods of dealing with them, and the communication process has changed, becoming bilateral, reciprocal and interactive, after it was one-way and limited in circulation and the roles changed, so the receiver became the sender and reversed is correct, and the culture of the active user and the participant spread, and the communication process became continuous.
The international information network has provided new electronic channels in the media and communication that are not known and opened a new era for these means, which led to a trend towards digital media in an unprecedented way.
The new communication platforms are the re