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The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks within professional practices, and showing its role in supporting thedecision making at the planning stage of the auditing processes and in detecting the fundamental errors as it is a supporting technique to show the technical opinion of the auditor. the most important of them are Artificial neural networks helps the auditor to use modern artificial intelligence in detecting and determining fundamental errors, and their impact on the consequent decisions made in the planning stage of the auditing process and in supporting the technical opinion of the auditor, and recommendations are made to use readymade automatic systems for the auditing business that is better made if using the advanced artificial intelligence techniques that make it possible to schedule the business, planning for the work, following up the implementation, supporting the professional opinion of the auditor.

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Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Calculation of Photon Emission from Quark-Antiquark Annihilation Using QCD Theory
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In this work, we calculate and analyze the photon emission from quark and anti-quark interaction during annihilation process using simple model depending on phenomenology of quantum chromodynamic theory (QCD). The parameters, which include the running strength coupling, temperature of the system and the critical temperature, carry information regarding photon emission and have a significant impact on the photons yield. The emission of photon from strange interaction with anti-strange is large sensitive to decreases or increases there running strength coupling. The photons emission increases with decreases running strength coupling and vice versa. We introduce the influence of critical temperature on the  photon emission  rate in o

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Publication Date
Fri Dec 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
COLOR VARIATION OF STREPTOPELIA DECAOCTO (AVIS, COLUMBIDAE) WITH SOME NOTES ON ENDOPARASITES
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The present paper includes a study of color variation in Iraqi Collared dove Streptopelia decaocto. Three different populations have been recognized: the southern population which belongs to the Indian race, the northern population to the Eurasian race; the dark and light color variation occurs in the Baghdad population because of hybridisation between the two races, found infected with two cestodes,  Raillietina echinobothrida found  in most of our specimens, while the dark face found beside R. echinobothrida infected with Idiogenes sp. getting it probably from vertebrate sources. We believe that most of the Baghdad population was intermediate between north and south races.

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Publication Date
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Using Different Surfactants to Increase Oil Recovery of Rumaila Field (Experimental Work)
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Enhanced oil recovery is used in many mature oil reservoirs to increase the oil recovery factor. Surfactant flooding has recently gained interest again. To create micro emulsions at the interface between crude oil and water, surfactant flooding is the injection of surfactants (and co-surfactants) into the reservoir, thus achieving very low interfacial tension, which consequently assists mobilize the trapped oil.

In this study a flooding system, which has been  manufactured and described at high pressure. The flooding processes included oil, water and surfactants. 15 core holders has been prepared at first stage of the experiment and  filled with washed sand grains 80-500 mm and then packing the sand to obtain sand packs

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Publication Date
Mon Sep 03 2012
Journal Name
The International Archives Of The Photogrammetry, Remote Sensing And Spatial Information Sciences
CALIBRATION OF FULL-WAVEFORM ALS DATA BASED ON ROBUST INCIDENCE ANGLE ESTIMATION
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Abstract. Full-waveform airborne laser scanning data has shown its potential to enhance available segmentation and classification approaches through the additional information it can provide. However, this additional information is unable to directly provide a valid physical representation of surface features due to many variables affecting the backscattered energy during travel between the sensor and the target. Effectively, this delivers a mis-match between signals from overlapping flightlines. Therefore direct use of this information is not recommended without the adoption of a comprehensive radiometric calibration strategy that accounts for all these effects. This paper presents a practical and reliable radiometric calibration r

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Publication Date
Mon Mar 05 1990
Journal Name
وقائع المؤتمر العلمي الخامس لمجلس البحث العلمي في المجلة العراقية
INACTIVATION OF SELECTED ANTIBIOTICS AGAINST ESCHERICHIA COLI BY VAMIN NUTRITIO- NAL SUPPLEMENTATION
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Posible interference of vamin with the activity of several antibiotics against E. coli was evaluated in vitro. In MBS- glucose medium, significant growth delay was induced by 8 ug/ml of terramycin (oxytetracycline- polymyxin B) and bactrim (trimethoprim-sulphamethoxazole), and by 16 ug/ml of refocin, lincomycin, and chloramphenicol. Rapid growth inhibition was induced by 32 ug/ml of all an- tibiotic tested separately. Significant inactivation of up to 64 ug/ml of licomycin and bactrim was in- duced by the addition of vamin at a concentration of 1:20 v/v of the medium. This effect was found to be due to the presence of specific amino acids in vamin. Among them is valine, leucine, isoleucine tyrosine, tryptophan, phenylalanine, cysteine, meth

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Publication Date
Sun Jan 01 1995
Journal Name
المجلة العراقية للاحياء المجهرية
NUMERICAL CHARACTERIZATION OF HALOBACTERIUM SPECIES ISOLATED FROM LOCAL HIGH SALIENT DESERTIFICATION SOILS
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ABSTRACT Fifty extremely halophilic bacteria were isolated from local high salient soils named Al-Massab Al-Aam in south of iraq and were identified by using numerical taxonomy. Fourty strains were belong to the genus Halobacterium which included Hb. halobium (10%). Hb. salinarium (12.5%), Hb.cutirubrum (17.5%), Hb-saccharovorum (12.5%), Hb. valismortis (10%) and Hb. volcanii (37.5%). Growth curves were determined. Generation time (hr) in complex media and logarithmic phase were measured and found to be 10.37±0.59 for Hb. salinarium. 6.49 ± 0.24 for Hb.cutirubrum. 6.70±0.48 for Hb-valismonis, and 11.24 ± 0.96 for Hb. volcanii

Publication Date
Tue Nov 07 1989
Journal Name
Proc. 5th Sci.conf./src
INACTIVATION OF B*- LACTAM ANTIBIOTICS AGAINST E. COLI BY VAMIN NUTRITIONAL SUPPLEMENTION
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ABSTRACT Possible interference of vamin nutritional solution with the activity of several B-lactam antibiotics against E.coli was evaluated in vitro.In Minimal basal salts-glucose medium rapid growth inhibition of sensitive E. coli was induced by 4 µg/ml of ampicillin / cloxaillin, 8 µg/ml of ampicillin, 6 µg/ml of carbencillin, hostacillin, and cephalotin, and by 32 µg/ml of penicillin G and cloxacillin. Significant inactivation of up to 32 µg/ml of carbencillin, cephalotin, penicillin G, and hostacillin was induced by addition of 1:20 v/v vamin. This inactivation was due to the presence of specific amino acids in the mixture. Deletions of amino acids revealed that valine, leucine, isoleucine, tyrosine, tryptophan, phenylalanine, cys

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Publication Date
Fri Oct 20 2023
Journal Name
Al-ameed Journal For Medical Research And Health Sciences
Perceptions of Nursing Students about COVID-19 Transmission: A Multi University Study
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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Two New Records of Cerceris Latreille, 1802 (Hymenoptera: Apoidea: Crabronidae) from Iraq
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Abstract<p>In a survey of the crabronid fauna of Iraq during June to October 2022; 9species belonging to the genus <italic>Cerceris</italic> Latreille, 1802 were identified. Twospecies are new record of the fauna of Iraq: <italic>C. dorsalis</italic> Eversmann, 1849 and <italic>C. priesneri</italic> Mochi, 1939. Brief description, diagnostic characters, some collecting information, and photographs of each species are provided. As well provides a key to the species depending on many morphological features especially: propodeal enclosure, semicircular plate at base of second gastral sternites and free margin of clypeus. Moreover, this study observed that most collecte</p> ... Show More
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