A two time step stochastic multi-variables multi-sites hydrological data forecasting model was developed and verified using a case study. The philosophy of this model is to use the cross-variables correlations, cross-sites correlations and the two steps time lag correlations simultaneously, for estimating the parameters of the model which then are modified using the mutation process of the genetic algorithm optimization model. The objective function that to be minimized is the Akiake test value. The case study is of four variables and three sites. The variables are the monthly air temperature, humidity, precipitation, and evaporation; the sites are Sulaimania, Chwarta, and Penjwin, which are located north Iraq. The model performance was

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

When embankment is constructed on very soft soil, special construction methods are adopted. One of the techniques is a piled embankment. Piled (stone columns) embankments provide an economic and effective solution to the problem of constructing embankments over soft soils. This method can reduce settlements, construction time and cost. Stone columns provide an effective improvement method for soft soils under light structures such as rail or road embankments. The present work investigates the behavior of the embankment models resting on soft soil reinforced with stone columns. Model tests were performed with different spacing distances between stone columns and two lengths to diameter ratios of the stone columns, in addition to different

Sliding Mode Controller (SMC) is a simple method and powerful technique to design a robust controller for nonlinear systems. It is an effective tool with acceptable performance. The major drawback is a classical Sliding Mode controller suffers from the chattering phenomenon which causes undesirable zigzag motion along the sliding surface. To overcome the snag of this classical approach, many methods were proposed and implemented. In this work, a Fuzzy controller was added to classical Sliding Mode controller in order to reduce the impact chattering problem. The new structure is called Sliding Mode Fuzzy controller (SMFC) which will also improve the properties and performance of the classical Sliding Mode control

Cams are considered as one of the most important mechanical components that depends the contact action to do its job and suffer a lot of with drawbacks to be predicted and overcame in the design process. this work aims to investigate the induced cam contact and the maximum shear stress energy or (von misses) stresses during the course of action analytically using Hertz contact stress equation and the principal stress formulations to find the maximum stress value and its position beneath the contacting surfaces. The experimental investigation adopted two dimensions photoelastic technique to analyze cam stresses under a plane polarized light. The problem has been numerically simulated using Ansys software version 15 as FE

In this study, generation of elliptical gears with different teeth profiles of crowned involute, double circular arc (DCA), and combined (crowned involute with DCA) has been developed. The resulting mathematical equations have been computerized and feed to CNC end mill machine to manufacture elliptical gear models with different profiles. These models are investigated in plane polariscope to show the resulting stresses under certain load. Comparison of photo-elastic stress results shows that combined elliptical gears with DCA side as a loaded side have a minimum resulting contact stress with a reduction percentage of 40% compare with contact stresses in counterpart elliptical gear of involute profile (which is commonly u

 In this paper, we proved the existence and uniqueness of the solution of nonlinear Volterra fuzzy integral equations of the second kind.