The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

The current study aims to identify agreeableness and orientation towards voluntary work of officials in public facilities, as well as to identify the nature of the correlation between agreeableness and orientation towards voluntary work of officials in public facilities. To achieve the aims of the research, the researchers designed the agreeableness scale, which consists of (28) items in its final form. The researchers also built a scale of orientation towards voluntary work, which consists of (29) items in its final form. Psychometric properties of validity and reliability of the two scales were extracted in various ways. The researcher applied the two scales on a sample of (400) officials, the results indicated that the

Background The escalating global concern over increased body weight in adolescents, coupled with the rising rates of adolescent pregnancy worldwide, presents a significant challenge to healthcare systems. We plan to identify the maternal and neonatal consequences associated with pre-pregnancy overweight in adolescent women. Methods Throughout five years, all singleton adolescent pregnant women with pre-pregnancy self-reported body mass index (BMI) of 18.5– ≤ 29.9 were involved during the first-trimester visit. Two groups were generated: overweight and appropriate-weight (BMI 25–29.9 and 18.5–24.9, respectively). Obstetric and neonatal outcomes were observed prospectively and statistically adjusted for the confounding factors.

PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f

      In this paper, we introduced module that satisfying strongly -condition modules and strongly -type modules as generalizations of t-extending. A module  is said strongly -condition if for every submodule of  has a complement which is fully invariant direct summand. A module   is said to be strongly -type modules if every t-closed submodule has a complement which is a fully invariant direct summand. Many characterizations for modules with strongly -condition for strongly -type module are given. Also many connections between these types of module and some related types of modules are investigated.

The theory of probabilistic programming  may be conceived in several different ways. As a method of programming it analyses the implications of probabilistic variations in the parameter space of linear or nonlinear programming model. The generating mechanism of such probabilistic variations in the economic models may be due to incomplete information about changes in demand, pro­duction and technology, specification errors about the econometric relations presumed for different economic agents, uncertainty of various sorts and the consequences of imperfect aggregation or disaggregating of economic variables. In this Research we discuss the probabilistic programming problem when the coefficient b_i is random variable

In''this"article, we"study",the"concept""of WN"-"2"-''Absorbing'''submodules and WNS''-''2''-''Absorbing"submodules as generalization of "weakly 2-absorbing and weakly semi 2-absorbing submodules respectively. We investigate some of basic properties, examples and characterizations of them. Also, prove, the class of WN-2-Absorbing "submodules is contained in the class of WNS-2-Absorbing "submodules. Moreover, many interesting results about these concepts, were proven.

        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf _tes  (Im f + _tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

Channel estimation and synchronization are considered the most challenging issues in Orthogonal Frequency Division Multiplexing (OFDM) system. OFDM is highly affected by synchronization errors that cause reduction in subcarriers orthogonality, leading to significant performance degradation. The synchronization errors cause two issues: Symbol Time Offset (STO), which produces inter symbol interference (ISI) and Carrier Frequency Offset (CFO), which results in inter carrier interference (ICI). The aim of the research is to simulate Comb type pilot based channel estimation for OFDM system showing the effect of pilot numbers on the channel estimation performance and propose a modified estimation method for STO with less numb

       Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon.  Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study.     Through this research, we found great importance to the anatomical characteristics which we reached by studying th