Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Abstract

The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.

the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reac

The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.

Obtaining the computational models for the functioning of the brain gives us a chance to understand the brain functionality thoroughly. This would help the development of better treatments for neurological illnesses and disorders. We created a cortical model using Python language using the Brian simulator. The Brian simulator is specialized in simulating the neuronal connections and synaptic interconnections. The dynamic connection model has multiple parameters in order to ensure an accurate simulation (Bowman, 2016). We concentrated on the connection weights and studied their effect on the interactivity and connectivity of the cortical neurons in the same cortical layer and across multiple layers. As synchronization helps us to mea

The five-a- Side Soccer for people with a minor mental disability has become as important as many other sporting events. Therefore, the researcher considers that the basic skills tests are suited to the level of the tested individuals in terms of their age and mental ability. The technical aspects were adopted as a means of selecting from They are qualified to practice this game in the simplest form, so show the importance of the problem of research through the design and codification of two tests of handling skills belonging to this category and adopted by the training cadres during the selection process. The research community for people with minor mental disabilities determines the male category of the mental and social disability instit

The game of football is one of the most popular games in the world because of its beauty in the hearts of its fans. From this position, the game of five football for people with simple mental disability has become as much attention to many other sporting events, so the researchers believe that the tests of basic skills match the level of individuals tested In terms of their age and mental ability, the technical aspects were adopted as a means of selecting those who are qualified to practice this game in the simplest form, so the importance of the research problem in designing and standardizing two dribbling skating tests for members of this category and It depends by training their cadres during the selection process. The research community