This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

This Research Tries To Investigate The Problem Of Estimating The Reliability Of Two Parameter Weibull Distribution,By Using Maximum Likelihood Method, And White Method. The Comparison Is done Through Simulation Process Depending On Three Choices Of Models (?=0.8 , ß=0.9) , (?=1.2 , ß=1.5) and (?=2.5 , ß=2). And Sample Size n=10 , 70, 150 We Use the Statistical Criterion Based On the Mean Square Error (MSE) For Comparison Amongst The Methods.

المستخلص:

          في هذا البحث , استعملنا طرائق مختلفة لتقدير معلمة القياس للتوزيع الاسي كمقدر الإمكان الأعظم ومقدر العزوم ومقدر بيز في ستة أنواع مختلفة عندما يكون التوزيع الأولي لمعلمة القياس : توزيع لافي  (Levy) وتوزيع كامبل من النوع الثاني وتوزيع معكوس مربع كاي وتوزيع معكوس كاما وتوزيع غير الملائم (Improper) وتوزيع

 In this paper, we introduce three robust fuzzy estimators of a location parameter based on Buckley’s approach, in the presence of outliers. These estimates were compared using the variance of fuzzy numbers criterion, all these estimates were best of Buckley’s estimate. of these, the fuzzy median was the best in the case of small and medium sample size, and in large sample size, the fuzzy trimmed mean was the best.

The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

Since the beginning of mankind, the view of the sky was present through observations with the naked eye, then it developed with time, and the sciences and tools of astronomical observations developed, including photometric measurements, which reached a high degree of accuracy in describing various cosmic phenomena, including the study of galaxies, their composition, and the differences between them, and from here the importance of this study emerged, to determine the differences between two distinct types of classification of galaxies, which are normal and barred spiral galaxies, where two galaxies NGC 4662 and NGC 2649 were chosen that represented certain types of galaxies to study the morphological structure of the two galaxies, a

In the present work theoretical relations are derived for the efficiency evaluation for the generation of the third and the fourth harmonics u$ing crystal cascading configuration. These relations can be applied to a wide class of nonlinear optical materials. Calculations are made for beta barium borate (BBO) crystal with ruby laser /.=694.3 nm . The case study involves producing the third harmonics at X. =231.4 nm of the fundamental beam. The formula of efficiency involves many parameters, which can be changed to enhance the efficiency. The results showed that the behavior of the efficiency is not linear with the crystal length. It is found that the efficiency increases when the input power increases. 'I'he walk-off length is calculated for

A biconical antenna has been developed for ultra-wideband sensing. A wide impedance bandwidth of around 115% at bandwidth 3.73-14 GHz is achieved which shows that the proposed antenna exhibits a fairly sensitive sensor for microwave medical imaging applications. The sensor and instrumentation is used together with an improved version of delay and sum image reconstruction algorithm on both fatty and glandular breast phantoms. The relatively new imaging set-up provides robust reconstruction of complex permittivity profiles especially in glandular phantoms, producing results that are well matched to the geometries and composition of the tissues. Respectively, the signal-to-clutter and the signal-to-mean ratios of the improved method are consis

Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.

     Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.

     to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure

The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c