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Improving the Effectiveness of Internal Control System In Accordance with COSO Model
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        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some modifications to become parallel to those systems in place in the developed world (U.S., EU countries and others), especially since Iraq is a country open to the world.

      The most important conclusions reached by the research:  
1. The requirements apply some mechanisms of corporate governance and of (the Board of Directors and senior management and Internal Audit Committee and the Committee on Appointments) are available through the provided materials, the Companies Act regarding the composition of the board members of executive and non-executives, which facilitates the formation of the Audit Committee and the Committee on Appointments, as is the formation of the Audit Committee members of the board of directors non-executive directors of the most important tools that contribute to improving the efficiency of the  internal control system and      its    effectiveness                                               

  1. The scope of the audit of internal change of focus on the financial aspects to include aspects of administrative, operational, and all aspects of activity and its contribution to value added per unit of confirmation through the provision of services and consulting.

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Minimal and Maximal Feebly Open Sets
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In this paper we introduced many new concepts all of these concepts completely
depended on the concept of feebly open set. The main concepts which introduced in
this paper are minimal f-open and maximal f-open sets. Also new types of
topological spaces introduced which called Tf min and Tf max spaces. Besides,
we present a package of maps called: minimal f-continuous, maximal f-continuous,
f-irresolute minimal, f-irresolute maximal, minimal f-irresolute and maximal firresolute.
Additionally we investigated some fundamental properties of the concepts
which presented in this paper.

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
PFDINN: Comparison between Three Back-propagation Algorithms for Pear Fruit Disease Identification
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     The diseases presence in various species of fruits are the crucial parameter of economic composition and degradation of the cultivation industry around the world. The proposed pear fruit disease identification neural network (PFDINN) frame-work to identify three types of pear diseases was presented in this work. The major phases of the presented frame-work were as the following: (1) the infected area in the pear fruit was detected by using the algorithm of K-means clustering. (2) hybrid statistical features were computed over the segmented pear image and combined to form one descriptor. (3) Feed forward neural network (FFNN), which depends on three learning algorithms of back propagation (BP) training, namely Sca

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Fibrewise Soft Topological Spaces
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In this work we define and study new concept of fibrewise topological spaces, namely fibrewise soft topological spaces, Also, we introduce the concepts of fibrewise closed soft topological spaces, fibrewise open soft topological spaces, fibrewise soft near compact spaces and fibrewise locally soft near compact spaces.

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Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Strongly C_11-Condition Modules and Strongly T_11-Type Modules
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      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.

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Fibrewise Pairwise Soft Separation Axioms
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Abstract<p>The main idea of this research is to study fibrewise pairwise soft forms of the more important separation axioms of ordinary bitopology named fibrewise pairwise soft <italic>T</italic> <sub>0</sub> spaces, fibrewise pairwise soft <italic>T</italic> <sub>1</sub> spaces, fibrewise pairwise soft <italic>R</italic> <sub>0</sub> spaces, fibrewise pairwise soft Hausdorff spaces, fibrewise pairwise soft functionally Hausdorff spaces, fibrewise pairwise soft regular spaces, fibrewise pairwise soft completely regular spaces, fibrewise pairwise soft normal spaces and fibrewise pairw</p> ... Show More
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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة مقدرات بيز لدالة المعولية لتوزيع باريتو من النوع الاول باستعمال دوال معلوماتية مضاعفة مختلفة
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The comparison of double informative priors which are assumed for the reliability function of Pareto type I distribution. To estimate the reliability function of Pareto type I distribution by using Bayes estimation, will be  used two different kind of information in the Bayes estimation; two different priors have been selected for the parameter of Pareto  type I distribution . Assuming distribution of three double prior’s chi- gamma squared distribution, gamma - erlang distribution, and erlang- exponential distribution as double priors. The results of the derivaties of these estimators under the squared error loss function with two different double priors. Using the simulation technique, to compare the performance for

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