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

Some nonlinear differential equations with fractional order are evaluated using a novel approach, the Sumudu and Adomian Decomposition Technique (STADM). To get the results of the given model, the Sumudu transformation and iterative technique are employed. The suggested method has an advantage over alternative strategies in that it does not require additional resources or calculations. This approach works well, is easy to use, and yields good results. Besides, the solution graphs are plotted using MATLAB software. Also, the true solution of the fractional Newell-Whitehead equation is shown together with the approximate solutions of STADM. The results showed our approach is a great, reliable, and easy method to deal with specific problems

 Accuracy in multiple objects segmentation using geometric deformable models sometimes is not achieved for reasons relating to a number of parameters. In this research, we will study the effect of changing the parameters values on the work of the geometric deformable model and define their efficient values, as well as finding out the relations that link these parameters with each other, by depending on different case studies including multiple objects different in spacing, colors, and illumination. For specific ranges of parameters values the segmentation results are found good, where the success of the work of geometric deformable models has been limited within certain limits to the values of these parameters.

     In this article, we investigate the heat transfer on nanoparticles Jeffrey Hamel flow problem between two rigid plane walls. Water is used as a main fluid using four different types of nanoparticles, namely aluminum, cuprous, titanium, and silver. The results of nonlinear transformational equations with boundary conditions are solved analytically and numerically. The perturbation iteration scheme (PIS) is used for the analytic solution, while for determining the numerical results, the Rang-Kutta of the four-order scheme (RK4S) is used. The effects on the behavior of non-dimensional velocity and temperature distributions are presented in the form of tables and graphs for different values ​​of emerging physical parameters (Rey

King Ghazi (1933-1939) was of the Arabic characters that characterized national and
patriotic spirit and that faced the British policy in all its aspects.
King Ghazi distinguished as of Arab nationalist tendencies and called for the
liberalization of Arab lands which were under the rule of the Ottoman Empire. He called for
reunification under the one Arab country, Hence came the King invitations to liberate Kuwait
from the British protectorate and consolidated with Iraq.
King Ghazi established a private radio station in the royal palace (AL zzaahoor) palace
and provided special programs to return of Kuwait to Iraq, this radio station was The
prominent role in the revitalization of the Kuwaiti National Movement, an

   The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits  of( FMOLP)   algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun

The concept of meaning is one of the most important topics that have occupied the mind of the recipient and critic in all the arts, especially the plastic arts, where we find that the art of contemporary plastic art, in particular sculpture has multiple readings and many critics differed in terms of different reading and views of the same artistic achievement.

This research will identify the different works of contemporary Iraqi sculptors while presenting and studying their works, as well as (studying the problem of meaning) of the artistic achievements of the sculptors in particular. The various parties interested in Iraqi sculpture did not seize the problem of the objective and subjective meaning of contemporary Iraqi sculpture

In this paper, analyzing the non-dimensional Magnesium-hydrodynamics problem Using nanoparticles in Jeffrey-Hamel flow (JHF) has been studied. The fundamental equations for this issue are reduced to a three-order ordinary differential equation. The current project investigated the effect of the angles between the plates, Reynolds number, nanoparticles volume fraction parameter, and magnetic number on the velocity distribution by using analytical technique known as a perturbation iteration scheme (PIS). The effect of these parameters is similar in the converging and diverging channels except magnetic number that it is different in the divergent channel. Furthermore, the resulting solutions with good convergence and high accuracy for the d

This article proposes a new strategy based on a hybrid method that combines the gravitational search algorithm (GSA) with the bat algorithm (BAT) to solve a single-objective optimization problem. It first runs GSA, followed by BAT as the second step. The proposed approach relies on a parameter between 0 and 1 to address the problem of falling into local research because the lack of a local search mechanism increases intensity search, whereas diversity remains high and easily falls into the local optimum. The improvement is equivalent to the speed of the original BAT. Access speed is increased for the best solution. All solutions in the population are updated before the end of the operation of the proposed algorithm. The diversification f

Background: Scientific education aims to be inclusive and to improve students learning achievements, through appropriate teaching and learning. Problem Based Learning (PBL) system, a student centered method, started in the second half of the previous century and is expanding progressively, organizes learning around problems and students learn about a subject through the experience of solving these problems.Objectives:To assess the opinions of undergraduate medical students regarding learning outcomes of PBL in small group teaching and to explore their views about the role of tutors and methods of evaluation. Type of the study: A cross-sectional study.Methods: This study was conducted in Kerbala Medical Colleges among second year students