Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

  Speech is the first invented way of communication that human used age before the invention of writing. In this paper, proposed method for speech analyses to extract features by using multiwavelet Transform (Repeated Row Preprocessing).The proposed system depends on the Euclidian differences of the coefficients of the multiwavelet Transform to determine the beast features of speech recognition. Each sample value in the reference file is computed by taking the average value of four samples for the same data (four speakers for the same phoneme). The result of the input data to every frame value in the reference file using the Euclidian distance to determine the frame with the minimum distance is said to be the "Best Match". Simulatio

Abstract 

For sparse system identification,recent suggested algorithms are  -norm Least Mean Square (  -LMS), Zero-Attracting LMS (ZA-LMS), Reweighted Zero-Attracting LMS (RZA-LMS), and p-norm LMS (p-LMS) algorithms, that have modified the cost function of the conventional LMS algorithm by adding a constraint of coefficients sparsity. And so, the proposed algorithms are named  -ZA-LMS, 

Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail,  appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls,  intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu

     Governmental establishments are maintaining historical data for job applicants for future analysis of predication, improvement of benefits, profits, and development of organizations and institutions. In e-government, a decision can be made about job seekers after mining in their information that will lead to a beneficial insight. This paper proposes the development and implementation of an applicant's appropriate job prediction system to suit his or her skills using web content classification algorithms (Logit Boost, j48, PART, Hoeffding Tree, Naive Bayes). Furthermore, the results of the classification algorithms are compared based on data sets called "job classification data" sets. Experimental results indicate