Abstract 

For sparse system identification,recent suggested algorithms are  -norm Least Mean Square (  -LMS), Zero-Attracting LMS (ZA-LMS), Reweighted Zero-Attracting LMS (RZA-LMS), and p-norm LMS (p-LMS) algorithms, that have modified the cost function of the conventional LMS algorithm by adding a constraint of coefficients sparsity. And so, the proposed algorithms are named  -ZA-LMS, 

This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance

The differential protection of power transformers appears to be more difficult than any type of protection for any other part or element in a power system. Such difficulties arise from the existence of the magnetizing inrush phenomenon. Therefore, it is necessary to recognize between inrush current and the current arise from internal faults. In this paper, two approaches based on wavelet packet transform (WPT) and S-transform (ST) are applied to recognize different types of currents following in the transformer. In WPT approach, the selection of optimal mother wavelet and the optimal number of resolution is carried out using minimum description length (MDL) criteria before taking the decision for the extraction features from the WPT tree

This paper presents a robust algorithm for the assessment of risk priority for medical equipment based on the calculation of static and dynamic risk factors and Kohnen Self Organization Maps (SOM). Four risk parameters have been calculated for 345 medical devices in two general hospitals in Baghdad. Static risk factor components (equipment function and physical risk) and dynamics risk components (maintenance requirements and risk points) have been calculated. These risk components are used as an input to the unsupervised Kohonen self organization maps. The accuracy of the network was found to be equal to 98% for the proposed system. We conclude that the proposed model gives fast and accurate assessment for risk priority and it works as p

The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

Fi

Sub-threshold operation has received a lot of attention in limited performance applications.However, energy optimization of sub-threshold circuits should be performed with the concern of the performance limitation of such circuit. In this paper, a dual size design is proposed for energy minimization of sub-threshold CMOS circuits. The optimal downsizing factor is determined and assigned for some gates on the off-critical paths to minimize the energy at the maximum allowable performance. This assignment is performed using the proposed slack based genetic algorithm which is a heuristic-mixed evolutionary algorithm. Some gates are heuristically assigned to the original and the downsized design based on their slack time determined by static tim

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

This paper aims at the analytical level to know the security topics that were used with data journalism, and the expression methods used in the statements of the Security Media Cell, as well as to identify the means of clarification used in data journalism. About the Security Media Cell, and the methods preferred by the public in presenting press releases, especially determining the strength of the respondents' attitude towards the data issued by the Security Media Cell. On the Security Media Cell, while the field study included the distribution of a questionnaire to the public of Baghdad Governorate. The study reached several results, the most important of which is the interest of the security media cell in presenting its data in differ