This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.
The research deals with Iraq's position of the Lebanese civil war and the Efforts made by Iraq in order to stop the bleeding of this war, the research also deals with the nature of regime in Lebanon and the developments that preceded the war and the positions of the internal and external competing forces, as weu as handling the Iraqi Syrian disagreement and it's impaet on the situation of Lebanon and the war developments.
The research focused on the Iraq's position towards the externd proposed solutions to solve the Lebanese civil war.
B3LYP density functional is utilized for probing the effect of decorating Al, Ga, and In on the sensing performance of a boron phosphide nanotube (BPNT) in detecting the 2-chloroethanol (CHE) molecule. We predict that the interaction of pure BPNT with CHE is physisorption, and the sensing response (SR) of BPNT is approximately 6.3. The adsorption energy of CHE is about − 26.3 to − 91.1, − 96.6, and − 100.3 kJ/mol, when the Al, Ga, and In metals are decorated on the BPNT surface, respectively. This indicates that the decorated metals significantly strength the interaction. Also, the corresponding SR meaningfully rises to 19.4, 41.0, and 93.4, indicating that by increasing the atomic number of metals, the sensitivity i
... Show MoreThe important device in the Wireless Sensor Network (WSN) is the Sink Node (SN). That is used to store, collect and analyze data from every sensor node in the network. Thus the main role of SN in WSN makes it a big target for traffic analysis attack. Therefore, securing the SN position is a substantial issue. This study presents Security for Mobile Sink Node location using Dynamic Routing Protocol called (SMSNDRP), in order to increase complexity for adversary trying to discover mobile SN location. In addition to that, it minimizes network energy consumption. The proposed protocol which is applied on WSN framework consists of 50 nodes with static and mobile SN. The results havw shown in each round a dynamic change in the route to reach mobi
... Show MoreComprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to this market.
The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .
The target of this study is to focus the light upon the interal factors which can be gorerned by the company,confronted and solved.
Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des
... Show MoreBackground: Patients with chronic kidney
disease have different grades of sensorineural
deafness .
Objective: To study the incidence of
sensorineural hearing loss and possible contributing
factors in patients with chronic kidney disease.
Methods: A total of 100 patients with chronic
kidney disease were studied. All of them were
males. 92 of them were on regular haemodialysis
programme. Only 8 patients were on conservative
management the age range of the study patients was
18-40 year patients were divided into three groups
according to age. All patients were assessed
clinically and were evaluated by audiometry , and
analysis was made on bone conduction threshold
.The mean follow up period was 2
In data mining, classification is a form of data analysis that can be used to extract models describing important data classes. Two of the well known algorithms used in data mining classification are Backpropagation Neural Network (BNN) and Naïve Bayesian (NB). This paper investigates the performance of these two classification methods using the Car Evaluation dataset. Two models were built for both algorithms and the results were compared. Our experimental results indicated that the BNN classifier yield higher accuracy as compared to the NB classifier but it is less efficient because it is time-consuming and difficult to analyze due to its black-box implementation.
The majority of real-world problems involve not only finding the optimal solution, but also this solution must satisfy one or more constraints. Differential evolution (DE) algorithm with constraints handling has been proposed to solve one of the most fundamental problems in cellular network design. This proposed method has been applied to solve the radio network planning (RNP) in the forthcoming 5G Long Term Evolution (5G LTE) wireless cellular network, that satisfies both deployment cost and energy savings by reducing the number of deployed micro base stations (BSs) in an area of interest. Practically, this has been implemented using constrained strategy that must guarantee good coverage for the users as well. Three differential evolution
... Show MoreTaken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div
... Show More