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 wi

In this paper introduce some generalizations of some definitions which are, closure converge to a point, closure directed toward a set, almost ω-converges to a set, almost condensation point, a set ωH-closed relative, ω-continuous functions, weakly ω-continuous functions, ω-compact functions, ω-rigid a set, almost ω-closed functions and ω-perfect functions with several results concerning them.

In this paper the concepts of weakly (resp., closure, strongly) Perfect Mappings are defined and the important relationships are studied: (a) Comparison between deferent forms of perfect mappings. (b) Relationship between compositions of deferent forms of perfect mappings. (c) Investigate relationships between deferent forms of perfect mappings and their graphs mappings.

We introduce some new generalizations of some definitions which are, supra closure converge to a point, supra closure directed toward a set, almost supra converges to a set, almost supra cluster point, a set supra H-closed relative, supra closure continuous functions, supra weakly continuous functions, supra compact functions, supra rigid a set, almost supra closed functions and supra perfect functions. And we state and prove several results concerning it

Abstract. In this work, some new concepts were introduced and the relationship between them was studied. These concepts are filter directed-toward, nano-closure-directed-toward and nano-closure-converge to point, and some theories and results about these concepts were presented. A definition almost-nano-converges for set, almost-nano-cluster-point, and definition of quasi-nano-Hausdorff-closed and was also called nano-Hausdorff-closed relative, were also presented several theories related to these definitions were presented and the relationship between them was studied . We also provided other generalizations, including nano closure continuous mappings and it was also called as nano-weaklycontinuous- mappings, as well as providing a definit

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

The research involves using phenol – formaldehyde (Novolak) resin as matrix for making composite material, while glass fiber type (E) was used as reinforcing materials. The specimen of the composite material is reinforced with (60%) ratio of glass fiber.

      The impregnation method is used in test sample preparation, using molding by pressure presses.

      All samples were exposure to (Co⁶⁰) gamma rays of an average energy (2.5)Mev. The total doses were (208, 312 and 728) KGy.

      The mechanical tests (bending, bending strength, shear force, impact strength and surface indentation) were performed on un irradiated and irrad

The Main think that be kept by the speech communication as a concept traditionally being expressed on the subject or a certain idea of ​​a goal came on as needed functional addressed to recipients of benefits or likely to benefit from those rhetorical message through a speech importance and priority of the effect of not less than the effect of that letter, in science content role ends once you absorb it mentally, either in the art of design Valamadmon intellectual embodied through its interaction with the overall shape of the finished design, and often content is associated in the mind of the receiver through a letter communicative linked to the sense or the goal that meant the designer, and try to identify and explain. And meaning i

This research aims at identifying the level of quality of University environment according to the viewpoint of female students taking the College of Sciences for Woman an example, as represented in the college units as registration unit and the unit of students' affairs, the curricula, instructors, study halls, the college library, scientific labs, computer access, stationary and photocopying services, health care center, the unit of artistic, cultural and sportive activity, the canteen, the college gardens, college buildings and equipment and bathrooms. To achieve the objectives of the research, the researcher prepared a questionnaire to identify the viewpoints of female students concerning the extent of the availability of the standards o