Nowadays, it is convenient for us to use a search engine to get our needed information. But sometimes it will misunderstand the information because of the different media reports. The Recommender System (RS) is popular to use for every business since it can provide information for users that will attract more revenues for companies. But also, sometimes the system will recommend unneeded information for users. Because of this, this paper provided an architecture of a recommender system that could base on user-oriented preference. This system is called UOP-RS. To make the UOP-RS significantly, this paper focused on movie theatre information and collect the movie database from the IMDb website that provides informatio

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.

In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.

In this work, the effects of size, and temperature on the linear and nonlinear optical properties in InGaN/GaN inverse parabolic and triangular quantum wells (IPQW and ITQW) for different concentrations at the well center were theoretically investigated. The indium concentrations at the barriers were fixed to be always x_max = 0.2. The energy levels and their associated wave functions are computed within the effective mass approximation. The expressions of optical properties are obtained analytically by using the compact density-matrix approach. The linear, nonlinear, and total absorption coefficients depending on the In concentrations at the well center are investigated as a function of the incident photon energy for different

This research aims to solve the problem of selection using clustering algorithm, in this research optimal portfolio is formation using the single index model, and the real data are consisting from the stocks Iraqi Stock Exchange in the period 1/1/2007 to 31/12/2019. because the data series have missing values ,we used the two-stage missing value compensation method, the knowledge gap was inability the portfolio models to reduce The estimation error , inaccuracy of the cut-off rate and the Treynor ratio combine stocks into the portfolio that caused to decline in their performance, all these problems required employing clustering technic to data mining and regrouping it within clusters with similar characteristics to outperform the portfolio

The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

Advertisement is one of the Media most efficient persuasive communicative activities designed to marketing different ideas and products with the aim of influencing consumers' perception of goods and services. The present study sheds light on the most prominent rhetorical devices that constitute the persuasive structure of the Hebrew advertisements published in various media outlet. The study is conducted by means of analyzing the linguistic structure of the advertising texts and according to the analytic and descriptive approach to know the characteristics and the functions of the oratorical devices used in the advertising industry. The research elucidates that most of the advertisements are written in slang language, and this is due to th

The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag

There is confusion between the concept of honesty and credibility arguing that their meaning is the same. ‘Credibility; is derived from the truth which means evidence of honesty, while ‘honesty’ means not lying and matching reality. The study of credibility begins globally at the end of the fifties of the second millennium to see the decline and refrain from reading newspapers, while it was studied in the Arab world in 1987. Global studies find several meanings of the concept of ‘credibility’ such as accuracy, completeness, transfer facts, impartiality, balance, justice, objectivity, trust, honesty, respect the freedom of individuals and community, and taking into account the traditions and norms.
Credibility has two dimens

Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.

Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority  has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac