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

Abstact:
Nursery is one of educational institution in the process of developing the
social concepts that it includes a quirking the knowledge and experiences that
help the kid to adjust with environment through arrangement words ,
movements and concrete things which are transferred to the kids so as to
realize these concepts .
Social concepts are numbers of words and statements with social nature
which the kids learn through the family or nursery in order to effect their
educational style of independent and helping the others .
The re searcher adopted this theory because of the little studies in the
filed of social concepts in the nursery.
The aims of the study are as following :
1- building tools for

In this research, a number of the western al-Anbar clays (red iron clays, Attapulgite) were modified by treating them thermally with a temperature of 650^oC. After that, these clays reflux with sodium hydroxide 5% for 1 hour by using microwave as a power supply. The research included fractionation alqayaira crude oil the fractionation included removing the asphaltene by precipitation from the crude using a simple paraffin solvent (normal hexane) as a non-soluble substance. After that it was filtered using the ash-free filter paper 42, the dissolved part, maltinate, was taken, drying a temperature of 75^oC and weight, and to find the percentage of the two parts. Malatine was divided into three main parts (paraf

       In this paper, the classical continuous triple optimal control problem (CCTOCP) for the triple nonlinear parabolic boundary value problem (TNLPBVP) with state vector constraints (SVCs) is studied.  The solvability theorem for the classical continuous triple optimal control vector CCTOCV with the SVCs is stated and proved. This is done under suitable conditions. The mathematical formulation of the adjoint triple boundary value problem (ATHBVP) associated with TNLPBVP is discovered. The Fréchet derivative of the Hamiltonian" is derived.  Under suitable conditions, theorems of necessary  and sufficient conditions for the optimality of the TNLPBVP with the SVCs are stated and proved.    

The basic skills (defensive & offensive) in basketball it is a base for completion and decide the level of the team and the rank, in same time considers the axel of the researchers when putting tests and forming new groups so close from real situation games to create real vision and estimate for skill state and a method to recorrect & presenting positive resolutions, the problem of research were indicate to variables may happen in training operation it demand tests matches with these variables and forming new standards, and another way the researchers find a few patterns for measuring basic skills (defensive & offensive) also application these tests on samples it differs from the originals one that the tests designed for it. The sample repr

     In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution i

Two homopolymeric and three copolymeric additives for base oil were synthesized using octyl acrylate (OA) and tert-butyl acrylamide (TBA) monomers. The two additives named P1 and P2 are the homopolymers of TBA and OA, respectively, whereas copolymeric additives named Co1, Co2, and Co3 were synthesized by varying the ratios of TBA:OA as 1:3, 3:1 and 1:1, respectively. The prepared polymers were characterized by Fourier Transform Infrared (FTIR). Based on the solubility of synthesized polymers in base oil and reactivity ratios of TBA/OA copolymer (0.222, 0.434) calculated by Fineman-Ross method, P2, Co1, Co2 and Co3 were selected to evaluate their performance as pour point depressant (PPD), viscosity improver (VII), and anticorrosion addit

The present study reports the effect of temperature and liquid hourly space velocity (LHSV) on the cumene cracking reaction rate and selectivity by using a laboratory continuous flow unit with fixed bed reactor operating at atmospheric pressure. The prepared HX zeolite was made from Iraqi kaolin with good crystallinity .The activity and selectivity of prepared HX-zeolite was compared with standard HY zeolite and HX zeolite catalysts in the temperature range of 673-823K and LHSV of 0.7-2.5 h-1 . It was found that the cumene conversion increases with increasing temperature and decreasing LHSV at 823K and LHSV of 0.7 h-1 the conversions 65.32, 42.88 and 59.42 mol% for HY, HX and prepared HX catalysts respectively and at LHSV of 2.5 h-1 and th

Background: Currently there are four general approaches to correct refractive errors: refractive corneal surgery, crystalline lens surgery and implantation of an intraocular lens in anterior or posterior chamber. Aim: To evaluate the predictability, safety and stability of toric phakic implantable collamer lens implantation to correct moderate to high myopic astigmatism. Methods: Sixty eyes of 40 patients underwent implantation of a toric implantable collamer lens (V4c design) in the Eye Specialty Private Hospital, Baghdad, Iraq were studied. The mean spherical refraction was -11.32±3.17 diopter (D) with a range of -6.00 to -18.00 D and a mean cylinder of -2.61±1.16 with range of -1.00 to -5.50 D. The outcome measures that evaluat