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

oday deep ocean life has not been discovered by humans including many secret world things to be explored. The researcher has focused on underwater optical wireless communications using various kinds of complex digital Signal processing most of them used in air and starting applied in underwater communication. The Internet of Things (IoT) uses underwater called Internet of Underwater Things (IoUT) applications to explore the underwater world with other devices. However, the difference in concentration between air and water surfaces is not easy making wireless communication more complicated. Visible light passes the water's surface with scattering and distortion inside the water and each color of light has different attenuation the blue laser

Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves

An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

Passive optical network (PON) is a point to multipoint, bidirectional, high rate optical network for data communication. Different standards of PONs are being implemented, first of all PON was ATM PON (APON) which evolved in Broadband PON (BPON). The two major types are Ethernet PON (EPON) and Gigabit passive optical network (GPON). PON with these different standards is called xPON. To have an efficient performance for the last two standards of PON, some important issues will considered. In our work we will integrate a network with different queuing models such M/M/1 and M/M/m model. After analyzing IPACT as a DBA scheme for this integrated network, we modulate cycle time, traffic load, throughput, utilization and overall delay

         This study investigated the effect of using brainstorming as a teaching technique on the students’ performance in writing different kinds of essays and self regulation among the secondary students. The total population of this study, consisted of (51) female students of the 5^th Secondary grade in Al –kawarzmi School in Erbil during the academic year 2015-2016. The chosen sample consisted of 40 female students, has been divided into two groups. Each one consists of (20) students to represent the experimental group and the control one. Brainstorming technique is used to teach the experimental group, and the conventional method is used to teach the control group. The study inst

The current research aims to prepare a proposed Programmebased sensory integration theory for remediating some developmental learning disabilities among children, researchers prepared a Programme based on sensory integration through reviewing studies related to the research topic that can be practicedby some active teaching strategies (cooperative learning, peer learning, Role-playing, and educational stories). The Finalformat consists of(39) training sessions.