In this study, we present different methods of estimating fuzzy reliability of a two-parameter Rayleigh distribution via the maximum likelihood estimator, median first-order statistics estimator, quartile estimator, L-moment estimator, and mixed Thompson-type estimator. The mean-square error MSE as a measurement for comparing the considered methods using simulation through different values for the parameters and unalike sample sizes is used. The results of simulation show that the fuzziness values are better than the real values for all sample sizes, as well as  the fuzzy reliability at the estimation  of the Maximum likelihood Method, and Mixed Thompson Method perform better than the other methods in the sense of MSE, so that

Some researchers are interested in using the flexible and applicable properties of quadratic functions as activation functions for FNNs. We study the essential approximation rate of any Lebesgue-integrable monotone function by a neural network of quadratic activation functions. The simultaneous degree of essential approximation is also studied. Both estimates are proved to be within the second order of modulus of smoothness.

This research of using Feldspar in the production self compacting concrete (SCC) ( 5,10,15 )% as partial replacement by weight of cement .In this research some of fresh properties of SCC ( slump flow used V-funnel test and filling ability used ( U- box test ) for concrete mixes and also some of the harden properties of SCC ( compressive and flexural tests ). The research results showed that negative effect of Feldspar on the fresh properties of self compacting concrete but the positive effect of Feldspar on the harden properties of self compacting concrete .

The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies  adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.

       This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass

Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

In this paper, a new type of supra closed sets is introduced which we called supra β*-closed sets in a supra topological space. A new set of separation axioms is defined, and its many properties are examined. The relationships between supra β*-Ti –spaces (i = 0, 1, 2)   are studied and shown with instances. Additionally, new varieties of supra β*-continuous maps have been taken into consideration based on the supra β*-open sets theory. 

The significance of the work is to introduce the new class of open sets, which is said Ǥ- -open set with some of properties. Then clarify how to calculate the boundary area for these sets using the upper and lower approximation and obtain the best accuracy.

Let  be a non-trivial simple graph. A dominating set in a graph is a set of vertices such that every vertex not in the set is adjacent to at least one vertex in the set. A subset  is a minimum neighborhood dominating set if  is a dominating set and if for every  holds. The minimum cardinality of the minimum neighborhood dominating set of a graph  is called as minimum neighborhood dominating number and it is denoted by  . A minimum neighborhood dominating set is a dominating set where the intersection of the neighborhoods of all vertices in the set is as small as possible, (i.e., ). The minimum neighborhood dominating number, denoted by , is the minimum cardinality of a minimum neighborhood dominating set. In other words, it is the

   The purpose of this paper is to study   new  types of open sets in bitopological spaces.    We shall introduce the concepts of  L- pre-open and L-semi-p-open sets

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma