The love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country

The research tried to show the importance of  Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

The behaviour of certain dynamical nonlinear systems are described in term as chaos, i.e., systems' variables change with the time, displaying very sensitivity to initial conditions of chaotic dynamics. In this paper, we study archetype systems of ordinary differential equations in two-dimensional phase spaces of the Rössler model. A system displays continuous time chaos and is explained by three coupled nonlinear differential equations. We study its characteristics and determine the control parameters that lead to different behavior of the system output, periodic, quasi-periodic and chaos. The time series, attractor, Fast Fourier Transformation and bifurcation diagram for different values have been described.

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

DeepFake is a concern for celebrities and everyone because it is simple to create. DeepFake images, especially high-quality ones, are difficult to detect using people, local descriptors, and current approaches. On the other hand, video manipulation detection is more accessible than an image, which many state-of-the-art systems offer. Moreover, the detection of video manipulation depends entirely on its detection through images. Many worked on DeepFake detection in images, but they had complex mathematical calculations in preprocessing steps, and many limitations, including that the face must be in front, the eyes have to be open, and the mouth should be open with the appearance of teeth, etc. Also, the accuracy of their counterfeit detectio

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

The Russian foreign policy of the post-cold-war era faced dilemmas in the light of the international and regional realities of the disintegration of the Soviet Union and the formation of a new unipolar international order led by the United States of America. Thus, Russian foreign policy-making was divided over the nature of the foreign policy to be followed. The achievement of the Russian goals, especially as the objectives of Russian foreign policy have been set within the framework of trying to regain the status and leading role, as well as the establishment of some fundamental changes to be consistent with the new international situation of the post-one The Russian Federation has adopted in the sphere of its foreign policy to the vari