In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method  and the least squares method and that using the method of simulation model  first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

This work presents a five-period chaotic system called the Duffing system, in which the effect of changing the initial conditions and system parameters d, g and w, on the behavior of the chaotic system, is studied. This work provides a complete analysis of system properties such as time series, attractors, and Fast Fourier Transformation Spectrum (FFT). The system shows periodic behavior when the initial conditions xi and yi equal 0.8 and 0, respectively, then the system becomes quasi-chaotic when the initial conditions xi and yi equal 0 and 0, and when the system parameters d, g and w equal 0.02, 8 and 0.09. Finally, the system exhibits hyperchaotic behavior at the first two conditions, 0 and 0, and the bandwidth of the chaotic

Objective: To assess the fear of laboring women regarding the delivery on themselves and their
newborns.
Methodology : A descriptive study was conducted on (100) pregnant women who where admitted to
labor room in Al- Yarmock Teaching Hospital/Maternity Units, Fatima Al- Zahra and Ibn-Al Baladi
Maternity and Pediatric Hospital. The questionnaire was consisted of pregnant women
socio-demographic data, reproductive data and fear items of labor. Data were collected by using a
questionnaire format, through interview technique and reviewing pregnant records, descriptive and
inferential statistical procedure were used to analyze the data.
Results: The main results of the study revealed a high mean of scores with moderate

The study of the concept of the location of control and the level of ambition of important topics and represent a large area in the educational and psychological sciences, which gives importance to this study at the present time, is the complex and difficult conditions experienced by the Kurdish man, all age groups or social segments, and because of the changes It increases the rate of stress and hardship, which in turn raises the rate of psychological and physical disorder to prevent a healthy individual's compatibility, which has a fundamental impact on their personality, leading to a defect in some important organs of the personality.
   The research aimed to identify the location of control among students of the Uni

The expression is a prominent feature of the Arabic language, but it is one of the characteristics that are inseparable from it. The expressive aspects of each other.
The issue of Arab differences and their impact on the divergence of meaning is one of the issues that have preoccupied the minds of the Arabic language owners and their views went to various doctrines. Introduction: (Whenever I finished a question concluded with a verse related to any download, and followed by the need for expressing, interpretation and interpretation) I found him in some of the Aarabip more than the face of some of the vocabulary raised and erected and a jar, when the verses of the Koran, resulting in a research lies between Grammar and the Koran under

Modern emerged technologies impose development and fabrication of miniatur-ized parts and devices in the micro- and nano-scale. Producing micro- and nano-featured structures requires nonconventional machining processes where con-ventional machining processes such as grinding, milling and eroding have failed. New emerging processes, such laser machining processes, are still fraught with almost invincible processes. Micro-/nano-machining are the pro-cesses of producing parts, microsystems or features at a scale of a few microm-eters and less than one hundred nanometers, respectively. Precise cutting and clean material removal accompanied with a negligible heat affected zone (HAZ), which are usually the characteristics of laser ablation, have

A number of glow discharge experiments has been carried out in a relatively large-volume metallic vacuum chamber containing argon at low pressure and immersed in an inhomogeneous magnetic field generated by a solenoidal coil capable of delivering 2100G. Two Paschen curves demonstrating the dependence of the discharge voltage on sparking parameter Pd and magnetic field strength B were deduced. A graphical correlation showing the behaviour of the voltage difference from the two curves on the ratio B/Pd was constructed. Investigations showed a reduction in the nominal impedance of the discharge device of nearly 20% when B reaches a value of 525G. Plasma confinement regions were found around the internal surface of the chamber at the entranc

        In this study multi objective optimization is utilized to optimize a turning operation to reveal the appropriate level of process features. The goal of this work is to evaluate the optimal combination of cutting parameters like feed, spindle speed, inclination angle and workpiece material to have a best surface quality Taguchi technique L9 mixed orthogonal array, has been adopted to optimize the roughness of surface. Three rods of length around (200 mm) for the three metals are used for this work. Each rod is divided into three parts with 50 mm length. For brass the optimum parametric mix for minimum Ra is A1, B1 and C3, i.e., at tool inclination angle (5), feedrate of 0.01, spindle speed of 120

Abstract

 This study investigated the optimization of wear behavior of AISI 4340 steel based on the Taguchi method under various testing conditions. In this paper, a neural network and the Taguchi design method have been implemented for minimizing the wear rate in 4340 steel. A back-propagation neural network (BPNN) was developed to predict the wear rate. In the development of a predictive model, wear parameters like sliding speed, applying load and sliding distance were considered as the input model variables of the AISI 4340 steel. An analysis of variance (ANOVA) was used to determine the significant parameter affecting the wear rate. Finally, the Taguchi approach was applied to determine