The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

The rise in the general level of prices in Iraq makes the local commodity less able to compete with other commodities, which leads to an increase in the amount of imports and a decrease in the amount of exports, since it raises demand for foreign currencies while decreasing demand for the local currency, which leads to a decrease in the exchange rate of the local currency in exchange for an increase in the exchange rate of currencies. This is one of the most important factors affecting the determination of the exchange rate and its fluctuations. This research deals with the currency of the European Euro and its impact against the Iraqi dinar. To make an accurate prediction for any process, modern methods can be used through which

This paper is focusing on reducing the time for text processing operations by taking the advantage of enumerating each string using the multi hashing methodology. Text analysis is an important subject for any system that deals with strings (sequences of characters from an alphabet) and text processing (e.g., word-processor, text editor and other text manipulation systems). Many problems have been arisen when dealing with string operations which consist of an unfixed number of characters (e.g., the execution time); this due to the overhead embedded-operations (like, symbols matching and conversion operations). The execution time largely depends on the string characteristics; especially its length (i.e., the number of characters consisting

In recent years, social media has been increasing widely and obviously as a media for users expressing their emotions and feelings through thousands of posts and comments related to tourism companies. As a consequence, it became difficult for tourists to read all the comments to determine whether these opinions are positive or negative to assess the success of a tourism company. In this paper, a modest model is proposed to assess e-tourism companies using Iraqi dialect reviews collected from Facebook. The reviews are analyzed using text mining techniques for sentiment classification. The generated sentiment words are classified into positive, negative and neutral comments by utilizing Rough Set Theory, Naïve Bayes and K-Nearest Neighbor

Efficient operations and output of outstanding quality distinguish superior manufacturing sectors. The manufacturing process production of bending sheet metal is a form of fabrication in the industry of manufacture in which the plate is bent using punches and dies to the angle of the work design. Product quality is influenced by plate material selection, which includes thickness, type, dimensions, and material. Because no prior research has concentrated on this methodology, this research aims to determine V-bending capacity limits utilizing the press bending method. The inquiry employed finite element analysis (FEA), along with Solidworks was the tool of choice to develop drawings of design and simulations. The ASTM E290

     Lately, a growing interest has been emerging in age estimation from face images because of the wide range of potential implementations in law enforcement, security control, and human computer interactions. Nevertheless, in spite of the advances in age estimation, it is still a challenging issue. This is due to the fact that face aging process is not only set by distinct elements, such as genetic factors, but by extrinsic factors, such as lifestyle, expressions, and environment as well. This paper applied machine learning technique to intelligent age estimation from facial images using J48 classifier on FG_NET dataset. The proposed work consists of three phases; the first phase is image preprocessing which include

     The goal of this research is to solve several one-dimensional partial differential equations in linear and nonlinear forms using a powerful approximate analytical approach. Many of these equations are difficult to find the exact solutions due to their governing equations. Therefore, examining and analyzing efficient approximate analytical approaches to treat these problems are required. In this work, the homotopy analysis method (HAM) is proposed. We use convergence control parameters to optimize the approximate solution. This method relay on choosing with complete freedom an auxiliary function linear operator and initial guess to generate the series solution. Moreover, the method gives a convenient way to guarantee the converge

 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).