With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

La condicionalidad en árabe, supongo como en otras lenguas, constituye una noción amplia que puede expresarse mediante diferentes construcciones sintácticas. La mayor parte de los especialistas coinciden en señalar que las estructuras condicionales son, probablemente, la clase más compleja de expresión compuesta en árabe. Se utilizan para expresar una condición de la que depende la realización de lo expuesto en la oración principal. Las estructuras condicionales son una de las principales vías lingüísticas de las que dispone el individuo para expresar su capacidad de imaginar situaciones diferentes a las reales; de crear mundos posibles; de soñar con situaciones pasadas que podrían haber sido diferentes; de ocultar lo fact

In the present time, radioactive contamination is considered one of the most dangerous types of environmental pollution. It usually takes place because of a leakage of radioactive materials to one of the environment natural components, such as, water, air, and soil. Iraq is considered one of the most contaminated environments in the world; this is closely associated with the wars Iraq had suffered from; especially, in 1991 and 2003. Considering the importance of the radioactive contamination and its different health impacts on the population, the current paper is interested in studying this type of environmental contamination and its impact on the birth defects depending on the data available in the annual reports issued by the Iraqi min

Carbon nanotubes were prepared by an arc-discharge method,
under different values of pressure of oxygen gas. The structure of
multi-walled carbon nanotubes powders has been characterized by
low-angle X-ray diffraction .The morphology of carbon nanotube
powder was examined by transmission electron microscope. The
capacitance-voltage and current- voltage (dark and illumination
current) characterization were measured under different values of
pressure (10-3, 10-4, 10-5) mbar of oxygen gas

Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional

Nowadays, cloud computing has attracted the attention of large companies due to its high potential, flexibility, and profitability in providing multi-sources of hardware and software to serve the connected users. Given the scale of modern data centers and the dynamic nature of their resource provisioning, we need effective scheduling techniques to manage these resources while satisfying both the cloud providers and cloud users goals. Task scheduling in cloud computing is considered as NP-hard problem which cannot be easily solved by classical optimization methods. Thus, both heuristic and meta-heuristic techniques have been utilized to provide optimal or near-optimal solutions within an acceptable time frame for such problems. In th

Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Letters in Biomathematics · Jul 7, 2025Letters in Biomathematics · Jul 7, 2025 Show publication This paper, presents the application of the B-spline transform as an effective and precise technique for estimating key parameters i.e., drift, volatility, and jump intensity for Lévy processes. Lévy processes are powerful tools for representing phenomena with continuous trends with abrupt changes. The proposed approach is validated through a simulated biological case study on animal migration in which movements are mo