The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

The aim of this study is to recognize the influence of model of active thinking in achievement ofeighth grade students andtheir visual thinking in science.The finds of this research show the superiority students of the experimental group who studied the science material by using the active thinking model on the students of the control group who studied by usual method, in the achievement test. Also the finds show that the students of the experimental group are more successful than students of control group in the test of visual thinking, so the two null hypotheses have been rejected. In light of the results of the research, numbers of recommendations were made.

     A geographic information system (GIS) is a very effective management and analysis tool. Geographic locations rely on data. The use of artificial neural networks (ANNs) for the interpretation of natural resource data has been shown to be beneficial. Back-propagation neural networks are one of the most widespread and prevalent designs. The combination of geographic information systems with artificial neural networks provides a method for decreasing the cost of landscape change studies by shortening the time required to evaluate data. Numerous designs and kinds of ANNs have been created; the majority of them are PC-based service domains. Using the ArcGIS Network Analyst add-on, you can locate service regions around any network

The Electro-Fenton oxidation process is one of the essential advanced electrochemical oxidation processes used to treat Phenol and its derivatives in wastewater. The Electro-Fenton oxidation process was carried out at an ambient temperature at different current density (2, 4, 6, 8 mA/cm²) for up to 6 h. Sodium Sulfate at a concentration of 0.05M was used as a supporting electrolyte, and 0.4 mM of Ferrous ion concentration (Fe²⁺) was used as a catalyst. The electrolyte cell consists of graphite modified by an electrodepositing layer of PbO₂ on its surface as anode and carbon fiber modified with Graphene as a cathode. The results indicated that Phenol concentration decreases with an increase in current dens

Congenital anomalies commonly occur in humans, possibly visible. If these anomalies appear in visible parts in human body such as face, hands and feet. They may only appear after utilizing a number of special tests in order to show by means of the anomalies that occur in the internal organs of the body such as heart, stomach and kidneys.

    Research data have comprised accessible information in the anomalies birth statistics form situated of Health and Life Statistics section at the Ministry of Health and environment, where the number of anomalies births involved in the study (2603 anomalies birth) in Iraq, except Kurdistan region, at 2015. A two way-response logistic regression analysis h

Nowadays, Wheeled Mobile Robots (WMRs) have found many applications as industry, transportation, inspection, and other fields. Therefore, the trajectory tracking control of the nonholonomic wheeled mobile robots have an important problem. This work focus on the application of model-based on Fractional Order  PI^aD^b (FOPID) controller for trajectory tracking problem. The control algorithm based on the errors in postures of mobile robot which feed to FOPID controller to generate correction signals that transport to  torque for each driven wheel, and by means of dynamics model of mobile robot these torques used to compute the linear and angular speed to reach the desired pose. In this work a dynamics model of

     The game theory has been applied to all situations where agents’ (people or companies) actions are utility-maximizing, and the collaborative offshoot of game theory has proven to be a robust tool for creating effective collaboration strategies in a broad range of applications. In this paper first, we employ the Banzhaf values to show the potential cost to waste producers in the case of a cooperation and to reduce the overall costs of processing non-recyclable waste during cooperation between producers. Secondly, we propose an application of the methodology to study a case for five waste producers' waste management in the Al-Mahmudiya factory with the aim of displaying the potential cost to waste producers in case of cooperatio

The objective of this research work is to evaluate the quality of central concrete plant of Al-Rasheed Company by using Six Sigma approach which is a measure of quality that strives for near elimination of defects using the statistical methods to improve outputs that are critical to customers. The fundamental objective of Six Sigma methodology is the implementation of a measurement-based strategy that focuses on process improvement and variation reduction to reach delighting customers, and then suggesting an improvement system to improve the production of concrete in Al-Rasheed State Contracting Construction Company.
A field survey includes two parts (open and close questionnaire) that aimed to get the data and information required f

Shumblan (SH) is one of the most undesirable aquatic plants widespread in the irrigation channels and water bodies. This work focuses on boosting the biogas potential of shumblan by co-digesting it with other types of wastes without employing any chemical or thermal pretreatments as done in previous studies. A maximum biogas recovery of 378 ml/g VS was reached using shumblan with cow manure as inoculum in a ratio of 1:1. The methane content of the biogas was 55%. Based on volatile solid (VS) and C/N ratios, biogas productions of 518, 434, and 580 ml/g VS were obtained when the shumblan was co-digested with food wastes (SH:F), paper wastes (SH:P), and green wastes (SH:G) respectively. No significant changes of methane contents were observ

Attention-Deficit Hyperactivity Disorder (ADHD), a neurodevelopmental disorder affecting millions of people globally, is defined by symptoms of hyperactivity, impulsivity, and inattention that can significantly affect an individual's daily life. The diagnostic process for ADHD is complex, requiring a combination of clinical assessments and subjective evaluations. However, recent advances in artificial intelligence (AI) techniques have shown promise in predicting ADHD and providing an early diagnosis. In this study, we will explore the application of two AI techniques, K-Nearest Neighbors (KNN) and Adaptive Boosting (AdaBoost), in predicting ADHD using the Python programming language. The classification accuracies obtained w