The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

This paper aims to validate a proposed finite element model to be adopted in predicting displacement and soil stresses of a piled-raft foundation. The proposed model adopts the solid element to simulate the raft, piles, and soil mass. An explicit integration scheme has been used to simulate nonlinear static aspects of the piled-raft foundation and to avoid the computational difficulties associated with the implicit finite element analysis.

The validation process is based on comparing the results of the proposed finite element model with those of a scaled-down experimental work achieved by other researchers. Centrifuge apparatus has been used in the experimental work to generate the required stresses to simulate t

Speech recognition is a very important field that can be used in many applications such as controlling to protect area, banking, transaction over telephone network database access service, voice email, investigations, House controlling and management ... etc. Speech recognition systems can be used in two modes: to identify a particular person or to verify a person’s claimed identity. The family speaker recognition is a modern field in the speaker recognition. Many family speakers have similarity in the characteristics and hard to identify between them. Today, the scope of speech recognition is limited to speech collected from cooperative users in real world office environments and without adverse microphone or channel impairments.

The proposed design of neural network in this article is based on new accurate approach for training by unconstrained optimization, especially update quasi-Newton methods are perhaps the most popular general-purpose algorithms. A limited memory BFGS algorithm is presented for solving large-scale symmetric nonlinear equations, where a line search technique without derivative information is used. On each iteration, the updated approximations of Hessian matrix satisfy the quasi-Newton form, which traditionally served as the basis for quasi-Newton methods. On the basis of the quadratic model used in this article, we add a new update of quasi-Newton form. One innovative features of this form's is its ability to estimate the energy functio

Spatial Autoregressive Model (SAR) is one of the modeling frameworks that indicates a spatial dependence in the response variable. SAR model has a weakness, which is represented by the unknown variance of the residuals. Therefore, an alternative model has used titled Spatial Autoregressive Quantile Regression (SARQR) model That which is obtained by combining SAR and Quantile Regression (QR) models, is a regression method with the approach of dividing the data into particular quantiles that are likely to have different estimate values. This alternative model addresses the variance issues in SAR models. Additionally, the SARQR model not only resolves the issue of spatial variance but also serves as a solution for dealing with non-normal data

لقد لاقت مواضيع استعمال التحليل الاحصاء المالي رواجاً كبيراً في الآونة الأخيرة سواء على مستوى الافراد والشركات العامة والخاصة مروراً بأسواق الاسهم والاوراق المالية (البورصات) وصولاً الى اقتصاديات الدول والبلدان. وذلك بعد وصول الباحثين والدارسين للظواهر الاقتصادية والمالية بكل أنماطها الى إدراك أهمية التحليل الكميّ عموماً والتحليل الاحصائي على وجه الخصوص، مما دفعنا لتأليف الطبعة الأولى من هذا الكتاب بالع

This study presents an adaptive control scheme based on synergetic control theory for suppressing the vibration of building structures due to earthquake. The control key for the proposed controller is based on a magneto-rheological (MR) damper, which supports the building. According to Lyapunov-based stability analysis, an adaptive synergetic control (ASC) strategy was established under variation of the stiffness and viscosity coefficients in the vibrated building. The control and adaptive laws of the ASC were developed to ensure the stability of the controlled structure. The proposed controller addresses the suppression problem of a single-degree-of-freedom (SDOF) building model, and an earthquake control scenario was conducted and simulat

    Terrestrial laser scanners (TLSs) are 3D imaging systems that provide the most powerful 3D representation and practical solutions for various applications. Hence this is due to effective range measurements, 3D point cloud reliability, and rapid acquisition performance. Stonex X300 TOF scanner delivered better certainty in far-range than in close-range measurements due to the high noise level inherent within the data delivered from Time of Flight (TOF) scanning sensors. However, if these errors are manipulated properly using a valid calibration model, more accurate products can be obtained even from very close-range measurements. Therefore, to fill this gap, this research presents a user-oriented target-based calibration routi