Studying and assessing current and actual performance of audit committees in private Iraqi banks as a sample of research by studying released financial annual reports of these companies for the period 2009-2012 ، as well as some officials in directorate general of banking and credit control in  the CBI.

In networking communication systems like vehicular ad hoc networks, the high vehicular mobility leads to rapid shifts in vehicle densities, incoherence in inter-vehicle communications, and challenges for routing algorithms. It is necessary that the routing algorithm avoids transmitting the pockets via segments where the network density is low and the scale of network disconnections is high as this could lead to packet loss, interruptions and increased communication overhead in route recovery. Hence, attention needs to be paid to both segment status and traffic. The aim of this paper is to present an intersection-based segment aware algorithm for geographic routing in vehicular ad hoc networks. This algorithm makes available the best route f

The necessities of steganography methods for hiding secret message into images have been ascend. Thereby, this study is to generate a practical steganography procedure to hide text into image. This operation allows the user to provide the system with both text and cover image, and to find a resulting image that comprises the hidden text inside. The suggested technique is to hide a text inside the header formats of a digital image. Least Significant Bit (LSB) method to hide the message or text, in order to keep the features and characteristics of the original image are used. A new method is applied via using the whole image (header formats) to hide the image. From the experimental results, suggested technique that gives a higher embe

An environmental study conducted on diatoms in Al Yusifiya river beyond its branching from Euphrates river. Four sites were selected along the river for the period from march 2013 to September 2013. The present study involved the measurement of physicochemical parameters, also the qualitative and quantities of diatoms. The studied parameters values ranged as follows: 19-44Cº and 16-30 Cº for air and water temperature respectively, 6.9-8.7, 595-1248 µS/cm, 6.4-8.0 mg/l for pH, electric conductivity and dissolved oxygen respectively. A total of 74 taxa were recorded for diatoms, where the pinnate diatom was the predominant and recorded 64 taxa while 10 taxa for centric diatoms. The total number of diatoms was 1197.55*104 cell /l. The tota

In real world, almost all networks evolve over time. For example, in networks of friendships and acquaintances, people continually create and delete friendship relationship connections over time, thereby add and draw friends, and some people become part of new social networks or leave their networks, changing the nodes in the network. Recently, tracking communities encountering topological shifting drawn significant attentions and many successive algorithms have been proposed to model the problem. In general, evolutionary clustering can be defined as clustering data over time wherein two concepts: snapshot quality and temporal smoothness should be considered. Snapshot quality means that the clusters should be as precise as possible durin

A network (or formally a graph) can be described by a set of nodes and a set of edges connecting these nodes. Networks model many real-world phenomena in various research domains, such as biology, engineering and sociology. Community mining is discovering the groups in a network where individuals group of membership are not explicitly given. Detecting natural divisions in such complex networks is proved to be extremely NP-hard problem that recently enjoyed a considerable interest. Among the proposed methods, the field of evolutionary algorithms (EAs) takes a remarkable interest. To this end, the aim of this paper is to present the general statement of community detection problem in social networks. Then, it visits the problem as an optim

Back ground: Visceral leishmaniasis is an endemic protozoan disease in Iraq. Recovery from this disease confers a solid and permanent immunity. Immunological assessment of our patients was carried out and the results showed a significant reduction in the percentage of CD3, CD56 and a significant increase in the percentage of CD19 in the peripheral blood lymphocyte of VL in comparison with control group.
Patients and methods: Indirect immunofluorescence technique analysis was performed to detect the percentage of CD3, CD19and CD56 positive lymphocytes.
Results: Our results in the patients groups showed decrease in the percentage of CD3, CD56 and increase in the percentage of CD19. Follow up of patients after

Fencing sport coaches seek fencers who have high velocity and work hard to develop it through training. The research problem lies on when measuring movement abilities through some tests. Manual measurement does not give reasonable impartiality of timing because there is a time-frame between the movement of the fencer and the speed of the movement of the human time setter. Therefore, the authors sought to design an electronic vest to evaluate movement abilities in foil fencers. The study design was experimental, with 12 Iranian foil fencers of the national team, who were divided into two equal groups of 6 fencers. Moreover, there were 12 students from Physical Education and Sport Sciences that worked on the scientific f

HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022

   In this study,  depleted uranium concentrations were calculated  in  sediments  Diyala River samples , where 14 samples of sediment along the Diyala River were collected , starting from the Rustumiya area and ending with the Tuwaitha area after its confluence with the River Tigris , using the solid - state nuclear track detectors technique (SSNTDs).        We found that the highest concentration of depleted uranium was in the sample (A-13), and was taken from the Tuwaitha area with the specific activity of the amount (78.1 ± 8.5 Bq/kg ) and the lowest concentration of the depleted uranium was in the sample  (A-7), and was taken from the Azwaip area with  the

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.