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

Collapsing building structures during recent earthquakes, especially in Northern and Eastern Kurdistan, including the 2003 earthquake in Cewlig; the 2011 earthquake in Van; and the 2017 earthquake near Halabja province, has raised several concerns about the safety of pre-seismic code buildings and emergency facilities in Erbil city. The seismic vulnerability assessment of the hospital buildings as emergency facilities is one of the necessities which have a critical role in the recovery period following earthquakes. This research aims to study in detail and to extend the present knowledge about the seismic vulnerability of the Rizgary public hospital building in Erbil city, which was constructed before releasing the seism

Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan

Artificial Intelligence Algorithms have been used in recent years in many scientific fields. We suggest employing flower pollination algorithm in the environmental field to find the best estimate of the semi-parametric regression function with measurement errors in the explanatory variables and the dependent variable, where measurement errors appear frequently in fields such as chemistry, biological sciences, medicine, and epidemiological studies, rather than an exact measurement. We estimate the regression function of the semi-parametric model by estimating the parametric model and estimating the non-parametric model, the parametric model is estimated by using an instrumental variables method (Wald method, Bartlett’s method, and Durbin

Flow-production systems whose pieces are connected in a row may not have maintenance scheduling procedures fixed because problems occur at different times (electricity plants, cement plants, water desalination plants). Contemporary software and artificial intelligence (AI) technologies are used to fulfill the research objectives by developing a predictive maintenance program. The data of the fifth thermal unit of the power station for the electricity of Al Dora/Baghdad are used in this study. Three stages of research were conducted. First, missing data without temporal sequences were processed. The data were filled using time series hour after hour and the times were filled as system working hours, making the volume of the data relativel

The concept of entransy dissipation was determined for new type of heat exchanger (shell and double concentric tubes heat exchanger). Three parameters, hot oil flow rate, temperature of inlet hot oil and pressure drop of system were investigated with this concept (entransy dissipation). The results showed that the value of entransy dissipation of oil and of system which represents the summation of entransy dissipation of both oil and water increased with increasing the flow rate of hot oil and these values were larger when cold water flow rate was doubled. Also they were increased with increasing the hot oil inlet temperature at a certain flow rate of hot oil. Furthermore, the pressure drops for hot oil in both shell side and inner tubes

Entropy generation was studied for new type of heat exchanger (shell and double concentric tubes heat exchanger). Parameters of hot oil flow rate, temperature of inlet hot oil and pressure drop were investigated with the concept of entropy generation. The results showed that the value of entropy generation increased with increasing the flow rate of hot oil and when cold water flow rate was doubled from 20 to 40 l/min, these values were larger. On the other hand, entropy generation increased with increasing the hot oil inlet temperature at a certain flow rate of hot oil. Furthermore, at a certain hot oil inlet temperature, the entropy generation increased with the pressure drop at different hot oil inlet flow rates. Final