The research aims to:

1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

In this study, mean free path and positron elastic-inelastic scattering are modeled for the elements hydrogen (H), carbon (C), nitrogen (N), oxygen (O), phosphorus (P), sulfur (S), chlorine (Cl), potassium (K) and iodine (I). Despite the enormous amounts of data required, the Monte Carlo (MC) method was applied, allowing for a very accurate simulation of positron interaction collisions in live cells. Here, the MC simulation of the interaction of positrons was reported with breast, liver, and thyroid at normal incidence angles, with energies ranging from 45 eV to 0.2 MeV. The model provides a straightforward analytic formula for the random sampling of positron scattering. ICRU44 was used to compile the elemental composition data. In this

In this research, a new application has been developed for games by using the generalization of the separation axioms in topology, in particular regular, Sg-regular and SSg- regular spaces. The games under study consist of two players and the victory of the second player depends on the strategy and choice of the first player. Many regularity, Sg, SSg regularity theorems have been proven using this type of game, and many results and illustrative examples have been presented

MPEG-DASH is an adaptive bitrate streaming technology that divides video content into small HTTP-objects file segments with different bitrates. With live UHD video streaming latency is the most important problem. In this paper, creating a low-delay streaming system using HTTP 2.0. Based on the network condition the proposed system adaptively determine the bitrate of segments. The video is coded using a layered H.265/HEVC compression standard, then is tested to investigate the relationship between video quality and bitrate for various HEVC parameters and video motion at each layer/resolution. The system architecture includes encoder/decoder configurations and how to embedded the adaptive video streaming. The encoder includes compression besi

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

      Is a day or series of days celebrated by Jews for religious or worldly important event in Jewish history as an occasion in Hebrew is called Eid יום טוב good day or good or חג תענית celebrate the festival or celebration. Most of the Jewish holidays are of a religious nature, and there is a worldly character with festivals such as the Festival of Lights חג החנוכה the holiday of Purim and the holidays, although a religious appearance, but she celebration in mundane aspects of the history and traditions of the Jewish occasions. Mass over the holidays when Jews are those mentioned in the Bible in my Leviticus and Deuteronomy. And some holidays established by rabbis in the vicinity of the anc

Due to the continuing demand for larger bandwidth, the optical transport becoming general in the access network. Using optical fiber technologies, the communications infrastructure becomes powerful, providing very high speeds to transfer a high capacity of data. Existing telecommunications infrastructures is currently widely used Passive Optical Network that apply Wavelength Division Multiplexing (WDM) and is awaited to play an important role in the future Internet supporting a large diversity of services and next generation networks. This paper presents a design of WDM-PON network, the simulation and analysis of transmission parameters in the Optisystem 7.0 environment for bidirectional traffic. The simulation shows the behavior of optical

Abstract

Due to the continuing demand for larger bandwidth, the optical transport becoming general in the access network. Using optical fiber technologies, the communications infrastructure becomes powerful, providing very high speeds to transfer a high capacity of data. Existing telecommunications infrastructures is currently widely used Passive Optical Network that apply Wavelength Division Multiplexing (WDM) and is awaited to play an important role in the future Internet supporting a large diversity of services and next generation networks. This paper presents a design of WDM-PON network, the simulation and analysis of transmission parameters in the Optisystem 7.0 environment for bidirectional traffic. The sim

The transport of energy from the focal region when high power laser are focused onto
solid targets is of two dimensions axially in the direction of the laser and laterally in the
direction along the target surface perpendicular to the laser direction.
In this paper we present anew consideration to study lateral energy transport in plasma
produced by laser KrF λ=248nm and pulse time 20n sec. Targets are C, Al, Cu.we used
photo resist (negative type) which is mode localy and noticing the effective area as
afunction of lateralenergy transport

A Genetic Algorithm optimization model is used in this study to find the optimum flow values of the Tigris river branches near Ammara city, which their water is to be used for central marshes restoration after mixing in Maissan River. These tributaries are Al-Areed, AlBittera and Al-Majar Al-Kabeer Rivers. The aim of this model is to enhance the water quality in Maissan River, hence provide acceptable water quality for marsh restoration. The model is applied for different water quality change scenarios ,i.e. , 10%,20% increase in EC,TDS and BOD. The model output are the optimum flow values for the three rivers while, the input data are monthly flows(1994-2011),monthly water requirements and water quality parameters (EC, TDS, BOD, DO and