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

Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part

In the present work, the focusing was on the study of the x-ray diffraction, dielectric constant, loses dielectric coefficient, tangent angle, alter- natively conductivity and morphology of PET/BaTio3. The PET/BaTio3 composite was prepared for polyethylene terephthalate PET polymer composite containing 0, 10, 20, 30, 40, 50, and 60 wt. % from Barium titanate BaTi03 powder. The composite of two materials leads to form mixing solution and hot-pressing method. The effect of BaTio3 on the structure and dielectric properties with morphology was studied on PET matrix polymer using XRD, LCR meter and SEM.

The structural properties of the CuO nanopowder oxide prepared reflux technique
without any templates or surfactant, using copper nitrate hydrate (Cu(NO)3 3H2O) in deionized
water with aqueous ammonia solution are reported. The Xrd analysis data and processing in origin
pro program used to get FWHM and integral width to study the effect of different synthesis times
was studied on the structural properties. It was found that values of crystal sizes are 17.274nm,
17.746nm, and 18.560nm, the size of nanoparticles is determined by Halder-Wagner, and 15.796
nm, 15.851nm, and 16.52nm, were calculated by Size-Strain Plot (SSP) method. The Sample was
considered to determine physical and microstructural paramete

A program in Visual Basic language was designed to calculate the time interval of radio storm by predict their type at specific Local Time (LT) from Baghdad location, such storms result from the Central Meridian Longitude (CML) of system ΙΙΙ for Jupiter and phase of Io’s satellite (ФIo). These storms are related to position of Io (Io- A,B,C,D). The input parameters for this program were the observer’s location (longitude), year, month and day. The output program results in form of tables provide the observer information about the date and the LT of beginning and end of each type of emitted storm. The year 2011 was taken to apply the results within twelve month; the results of the time interval of radio storm were between (0.08h-5

Purpose:  the purpose of study is estimate the Risk premium, Interest rate, Inflation and FDI in the through of Coronavirus in the MENA countries.   Theoretical framework: The theoretical framework included the study of the main variables, which are risk premium, interest rate, inflation, and foreign direct investment during the Corona virus pandemic.   Design/methodology/approach:  Concentrating on “COVID-19”, as an effective factor on the Foreign direct investment (FDI), I employ data of “MENA (Middle East and Northern Africa)” countries from 2000 to 2021 to investigate the impact of COVID-19, financial and macroeconomic indicators on FDI relying on the analytic research approach of Static panel data regression, includ

In this work Study effect of annealing temperature on the Structure
of a-Se and electrical properties of a-Se/c-Si hetrojunction have been
studied.The hetrojunction fabricated by deposition of a-Se film on c-
Si using thermal evaporation.
Electrical properties of a-Se/ c-Si heterojunction include I-V
characteristics, in dark at different annealing temperature and C-V
characteristics are considered in the present work.
C-V characteristics suggested that the fabricated diode was
abrupt type, built in potential determined by extrapolation from
1/C2-V curve. The built - in potential (Vbi) for the Se/ Si System
was found to be increase from 1.21 to 1.62eV with increasing of
annealing temperature

The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while