The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

This paper proposes an on-line adaptive digital Proportional Integral Derivative (PID) control algorithm based on Field Programmable Gate Array (FPGA) for Proton Exchange Membrane Fuel Cell (PEMFC) Model. This research aims to design and implement Neural Network like a digital PID using FPGA in order to generate the best value of the hydrogen partial pressure action (PH₂) to control the stack terminal output voltage of the (PEMFC) model during a variable load current applied. The on-line Particle Swarm Optimization (PSO) algorithm is used for finding and tuning the optimal value of the digital PID-NN controller (kp, ki, and kd) parameters that improve the dynamic behavior of the closed-loop digital control fue

This paper presents a new design of a nonlinear multi-input multi-output PID neural controller of the active brake steering force and the active front steering angle for a 2-DOF vehicle model based on modified Elman recurrent neural. The goal of this work is to achieve the stability and to improve the vehicle dynamic’s performance through achieving the desired yaw rate and reducing the lateral velocity of the vehicle in a minimum time period for preventing the vehicle from slipping out the road curvature by using two active control actions: the front steering angle and the brake steering force. Bacterial forging optimization algorithm is used to adjust the parameters weights of the proposed controller. Simulation resul

Abstract
This study aimed to survey fungi associated with the product Indomie and Chips being the trades Iargely by a very important segment of society who are the children, beside consumed by adults, but less so, as the survey results to accompany some fungui samples sterile showed proportions presence included various fungi like. Aspergillus flavus, Aspergillus niger, Penicillium Spp., Fusarium graminearum, F.moniliforme, Alternaria alternate and Rhizopus Spp., and other fungi sterile are not diagnosed. The results showed large dominion fungi A. niger by presence sterile samples of both producers, followed by infection in Fusarium Spp., Penicillium Spp., and A. alternata by infection percentage 55, 20 and 17% respectively for the pr

Background: The hybrid compounds hold promise for developing novel pharmaceuticals, potentially exhibiting greater activity, mainly against viruses and cancer diseases, than their components.

Objective: In this study, researchers explored the potential synergistic effects of hybrid molecules by designing and synthesizing a series of isatin-gallate hybrids, denoted as N’-(5-substituted-2-oxoindolin-3-ylidene)-3,4,5-trihydroxybenzohydrazide (3a–d).

Methods: Isatin-gallate hybrids (3a–d) were synthesized by reacting gallic hydrazide with each of the isatin analogs (2a–d). The structures of all produced comp

The current study included the collection of 175 samples of blood (Urea-blood) of patients with rheumatoid arthritis from Al–Al-Kindy Teaching Hospital, Baghdad Teaching Hospital and Al-Imamian Al-Kadhimyain Medical City in Baghdad from both sexes with different ages at the period between 1/10/2016-1/2/2017. Bacterial growth results showed that 80% of urea for bacterial transplantation were positive results, while the number of samples showing no bacterial growth was 20%. The bacterial isolation evaluate for morphological testes and biochemical microscopy, as well as identification by Api system. The highest frequency of inflectional bacteria was E. coli (41.97%), followed by E. cloacae (21.25%), P. aeruginosa (12.5%), Salmonella (10%), K

The present work involved synthesis of new thiozolidinone derivatives,These derivatives could be divided into three type of compounds; quinolin-2-one[V]a,b ,Schiff bases[VI]a,b and imide compounds[VII]a-d. The reaction p-Hydroxyacetophenone with thiosemicarbazide led to formation thiosemicarbazon compound [II], the reacted of thiosemicarbazone with chloro acetic acid in CH3CO2Na led to yield 4- thiazelidinone compound[III] in addition, thiosemicarbazide was POCl3 to [III] give [IV] compound used intermediates to synthesis new compounds of reacted with two type of coumarin in glacial acetic acid to give quinolin-2-one[V]a,b, The later compound refluxing with different benzaldehyde in dry benzene and glacial acetic acid give Schiff bases[VI]a

Communication is a vital process that needs much more understanding and mutual background knowledge on the part of ESL learners in terms of grammar, meaning and context. Thus, the main aim of the current research paper is to identify and figure out the denotative and connotative meaning of barnyard verbs in English and practically analyzing these verbs to identify the dictionary meaning from connotative one. The main problem of this study is attributed to the fact that ESL learners may not be able to identify and understand the connotative meaning of barnyard verbs since these verbs are onomatopoeic (i.e,) a word that phonetically imitates, or suggests the source of sound that it describes). Consider the following example: the verb "coo" ha

In this work, we have examined the spectral response of (p-CuAlSe2/n-Si) detector, (CAS) thin films deposited by thermal evaporation at RT with a thickness (450) nm, and annealing temperature at (473K) for 2 h. Optical transmission measurements displayed reasonably slight transmission besides higher absorbance trendy the visible region, energy gaps were observed by annealing, were found to be direct, and decreased with the effect of annealing. The extreme responsivity value arises at wavelength 459 nm, with improvement value of specific detectivity and quantum efficiency the annealing films be situated originate as greatest suitable aimed at numerous device application.