Al-Rafidain University College For Sciences

In recent years, the attention of researchers has increased on semi-parametric regression models, because it is possible to integrate the parametric and non-parametric regression models in one and then form a regression model that has the potential to deal with the case of dimensionality in non-parametric models. This occurs through the increasing of explanatory variables. involved in the analysis and then decreasing the accuracy of the estimation. As well as the privilege of this type of model with flexibility in the application field compared to the parametric models which comply with certain conditions such as knowledge of the distribution of errors or the parametric models may not represent the phenomenon properly studied.
In this paper, we will show semi-parametric methods in estimation of regression function in the presence of measurement error, and this methods are Simex method and instrument variable method and Quassi-likelihood method and will compare between these methods by using ( MASE ) criterion. A simulation had been used to study the empirical behavior for the semi-parametric models, with different sample sizes and variances. The results showed that the instrument variable is better than simex and Quassi-likelihood methods at different sample sizes and variances that been used.

The research aims at showing the extent to which the Federal Financial Supervisory Bureau fulfills the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, which is related to the process of monitoring the performance and quality of reports issued by it as the highest supervisory body in Iraq.
The practical aspect of the analysis and presentation of the results of the survey questionnaire, which was prepared to determine the extent to which the Supreme Audit Institutions (SAI) meets the requirements of the standard related to the quality control of the control process and the integrity of its outputs, which is the performance control reports.
The researcher reached a number of conclusions, the most important of which is the obligation of the Federal Financial Supervisory Bureau to meet the requirements of the INTOSAI 3000 standard to a certain extent, which is reflected in the performance of the process of monitoring the performance and quality of reports, lack of cadres and the lack of availability of various competencies and qualifications of the staff of the quality control department such as doctors, engineers, chemists, physicist and other specialities.
The most important recommendations were the need to fulfill the requirements of the quality of performance monitoring reports for the INTOSAI 3000 standard because they are of direct importance in the implementation of the performance control process and the quality of the work performed by the SAI.
In order to strengthen the monitoring process, the SAI should complete and issue reports on performance monitoring as soon as possible, for its importance in making corrective decisions and addressing the problems and weaknesses of the activities and programs of the audited entities and not lose its importance and its advantage in a timely manner

The purpose of the research was to determine the nature of the external auditor's mandatory turnover, its advantages and disadvantages, and the agree and disagree opinions, as well as the effect of the mandatory external auditor's turnover on the quality of audit. The research concentrate in its application section on errors appeared in auditing process by using a survey of a selected sample of auditors working in the Iraqi audit firms, which was problematic by asking the auditors whether the areas of mandatory change of the external auditor affect the quality of the audit process and to enhance the discovery of errors. Fifty four auditors working in Iraqi stock exchange were chosen to test the quality of the audit, and through a questionnaire to organize a survey and then analyze descriptively and statistically the answers of the sample of auditors. The research reached a set of conclusions the most important were:
1. The external auditor turnover is a means to enhance the independence and quality because it prevent consolidation of the relationship between the auditor and management, since the distinction must be made between audit firms directed to the capital market, and audit companies that are not directed to the capital market.
2. The main factor that the external auditor losing the objectivity and independence is the lack of professional doubt in the audit process. This usually results from the length of time spent by the auditor in the same place, in which case it becomes non-renewable and does not reach sufficient new evidence other than what it reached in the past.
The research came out with a set of recommendations, the most important were:
1. The need for the legislative and regulatory bodies in Iraq, including the professional auditing board to determine the duration of the auditor's link with the customer, for example, the duration of the link to be limited to five years, and emphasis on the auditor's turnover to improve the quality of audit by maintaining the independence of auditors. The auditor's contact with the customer adversely affects the quality of the audit.
2. To raise awareness of companies and businesses of the importance of the rotation of the External Auditor for the advantages that serve both parties

The aim of the research is to shed light on the cost-effectiveness of time-based activities (TDABC) as a modern accounting technique and to indicate the extent to which they can be used in economic units to reduce costs and assist management in optimizing the resources available to these units. Can the costs be reduced in the current business environment using TDABC in economic units? The study was applied in the refrigerated engine factory of the General Company for Electrical and Electronic Industries
The research was based on a basic hypothesis that the use of cost-based technology based on time-bound activities (TDABC) has a role in reducing costs in such a way as to optimize the utilization of resources as well as stress on unexploited energy. The most important conclusion is that the cost-based technology of time-driven activities (TDABC) provides competition for economic units by providing more accurate information on costs, contributing to the identification of unutilized energy and reallocating the resources available to economic units. The basis of time-bound activities (TDABC) requires only two information, the time required to perform the activities and the unit cost of the activity.
A number of recommendations have been reached. The company should adopt the TDABC technology to help reduce product costs through the use of time equations and the emphasis on unexploited energy that can be avoided and contribute to providing more accurate information on the costs of production processes which are necessary to improve the production processes of the research sample company

The thermal behavior of thermostone wall which used double shell system, will be compared theoretically and practically, by changing the material type which filled a space between wall parts (mud brick, fiber wood or asbestos sheet with air gap, sawdust, insulating materials, air gap, and thermostone).
The researcher build a (1 x 1 x 2)m room sample at third story in building ((Baghdad city – Latitude 33.2° North)) and (1 x 2)m testing wall to east orientation, while the other surfaces were insulated by (200) mm styropor sheets and using Air – Conditioner (0.5) ton of refrigeration to provide the standard thermal comfort in that room. The wall and air Temperature, cooling load and electrical energy consumption for (15 hr/day) along summer season (May to September), and compared with the results from ASHRAE Guide .
The researcher found, the value of results from theoretical calculation is more than the practically measured by (10 – 45) % .

In this paper, one of the models of nonlinear regression is the Ratkowsky model. The parameters of this model are characterized by the difficulty of obtaining estimates as nonlinear parameters. Two classical methods were used for estimating these parameters: the method of nonlinear least squares and the method of maximum likelihood. In addition to these two methods two artificial intelligence algorithms, namely particle swarm optimization algorithm and the genetic algorithm were taken. These algorithms were based on two types of fitness functions, the first is the function of the sum of the squares error , the second the function of likelihood and using the simulation.The results showed the superiority of particle swarm optimization algorithm based on the function of the sum of squares of error on others methods.

The aim of this paper is to explain the concept of the cash flow statement and its method of preparation according to the Uniform Accounting System (UAS) and to clarify the concept and objectives of UAS. And the possibility of developing a method of preparing the cash flow statement by relying on the estimated data that have a high predictive capacity compared to the list prepared according to the actual data and to prepare this list according to the expected basis. A focus on helping to prepare the list through the introduction of the temporal element of the structure of the accounting guide. The problem of the research is on preparing the cash flow statement based on the actual approach, without taking into consideration the expected financial flows, which reduces the importance of this disclosure. UAS lacks a specific mechanism for preparing the expected cash flow statement on an interim basis. In light of the research hypotheses that "the development of a unified accounting system through the introduction of a time component will help in preparing the expected cash flow statement and this will reflect the strengthening of the predictive capacity", and that "the preparation of the standard cash flow statement requires reformulation. According to the temporary approach. Therefore, the research was based on the development of the consolidated accounting system and the preparation of the expected cash flow statement for the research sample (Pepsi Baghdad). In addition, a guide was prepared to facilitate the preparation of the cash flow statement by the accountants based on the actual data. The study concluded that although the international accounting standard emphasized the importance of timing in the preparation of the cash flow list, most of the local economic units are not considered to be based on a period (quarterly), and the introduction of time in the structure of the accounting guide to the unified accounting system will help in the preparation of the cash flow statement on a quarterly basis. Therefore, the study recommends the adoption of the proposed guideline for the preparation of the cash flow statement by the Federal Audit Bureau, and the introduction of the interim component as a basis for the development of the bank. As this will contribute to facilitating the preparation of the interim cash flow statement. Both researchers believe that all economic units working in the local environment should be prepared to prepare the cash flow statement on the standard basis.

The difficult economic conditions experienced by the country as a result of the financial crisis caused by the decline in oil prices and the increasing state of competition as the products and services invaded the local markets pushed this to raise the performance of local companies. To counter this competition by searching for scientific methods and tools that help the departments of these companies to understand and diagnose deficiencies in performance and how to achieve value to the customer. In this research, the balanced performance card and its dimensions (financial, internal processes, clients, growth and learning) and QFD function, N financial and non-financial measures, which reflect the customer's requirements can help these companies to the advancement of their development and attain the desired goals. So the problem of research according to the following question:
Is the integration of a balanced performance card with a quality function deployment that improves corporate performance and achieves value for the customer?
The most important conclusion of the research is that the integrated application of Balanced Scorecard technology and the function of spreading the quality function in the economic units enhances their role in improving performance and achieving value for the customer.

This research included the creation of membership functions for the standards of performance in the queue system for three priorities, as both access rates and service rate are fuzzy numbers. The DSW (Dong, Shah and Wong) algorithm was used which is based on the α-cuts approach and the extension principle of (zadeh) for fuzzy sets. The DSW algorithm in turn included ambiguous values as upper and lower limits for each of the system performance metrics by using mathematical parametric programming.
The study summarizes a set of findings and conclusions because of the many problems for patients waiting at the Baghdad Teaching Hospital / Department of internal medicine. System performance metrics were found through the DSW algorithm for model (FM/FMi/1):(∞ / FCFS-Priority ordering) according to the order of priority.

The research aims to determine the nature of the relationship and influence between business incubators and to determine the strategic direction of the organization researched. The business incubators exert an important role in helping organizations to survive and grow in the sectors in which it operates through the services provided by them, as well as the importance of the organization to determine strategic direction correctly in order to ensure its ability to achieve its mission and goals of the. The research indicated a problem and there is a clear lack of knowledge of the importance of business incubators and their role in determining the strategic direction of the organization researched. To achieve the goals of research questionnaire as a tool head for the collection of data, which have been prepared on the basis of a number of measures ready, having been subjected to the standards of validity and reliability to fit with the main purpose of this research were adopted. It was chosen the industrial sector as an arena for the application, as the number of workers in the General Company for Vegetable Oil Industry was chosen and by (58) singly as a sample for research, and use the ready-statistical software (SPSS) in the introduction and analysis of research data is the most important statistical tools used in the analysis: "The percentage of repeat and the arithmetic mean, standard deviation and coefficient of variation, and the correlation coefficient (Spearman), and simple linear regression, "the statistical analysis resulted in several results confirmed mostly on an association and effect relationship are significant moral statistically speaking between business incubators and strategic direction, and these findings are consistent with hypotheses main and branch from which the search, the researcher recommended that increased attention researched study of how to take advantage of the services offered by business incubators and employment organization in determining the strategic direction in light of the environment in which it operates.

This research deals with estimating the scale parameter for Lindley distribution by using the maximum likelihood method (ML) and standard Bayes method (SB), then a comparison was done between these estimators depending on the mean square error (MSE) criteria which depends on different simulation experiments . The results proved the priority of Bayes estimator when the samples sizes was small , vice versa in the case of medium and large samples size. The best estimator was invested for studying and analyzing the waiting time for AL-Rasheed Bank / AL- Mustansiriya University clients

This paper produces a proposed watermarking system to be used for protecting images from tampering by attackers and other third parties. This proposed system consists of three stages: pattern generation, watermark embedding and watermarking extracting. In the first stage, two patterns (primary and secondary) are generated from some features of the image that used as a watermark, then applying a genetic algorithm to get random, unique and robust primary pattern, This unique pattern that is generated from image used as a watermark and embeds this pattern in the original cover image instead of embedding the whole watermarking image inside the cover image. The primary pattern will be embedded in different three locations mainly diagonal, vertical and horizontal lines in the middle of the cover image. The receiver can retrieve this pattern to ensure that it is the same pattern that is generated from the watermark image. In addition to generate and embed secondary pattern that used to confirm between the sender and the recipient, if the secondary pattern doesn’t match, the recipient tells the sender to resend the image again. Different experiments are applied to test the system and the results show the watermark is random, imperceptible, and robust enough against image cropping attacks, fully secure, and Peak Signal to Noise Ratio (PSNR) value of the watermarked image is better than the watermarked image of many previous watermarking system when compared with them.

This paper presents a proposed system for recognizing the handwritten Arabic words. The proposed system recognized the Arabic word as one entity without using segmentation stage, which converted the word into parts. A proposed method for feature extraction stage used two groups of feature extraction techniques. First group combines two techniques and the second group used single technique. First group combines gradient (directional) feature method with the Run Length Count method and second group based on Discrete Cosine Translation technique. Classification stage is based on combined SVM with KNN classifiers. A standard data set which is AHDB database is used to simulate the proposed system. The recognition accuracy for the experimental results of the proposed system is 97.11 %.

An experimental study of the sand filled steel tubular (SFST) column structure was considered in this paper to enhance the composite structures of the seismic steel design to study the effect of using different sand grains of (0.15, 0.3, 0.6, 1.18 and 2.36 mm). Twelve specimens filled-steel tubular Type-316 with different outer diameters of (13, 17 and 19 mm) with constant thickness of (1.0 mm) and different lengths of (15, 20, 25 and 30 cm) are considered. Experiments were carried out for two different cases: Hollow and compacted sand in order to know the behavior and buckling load of above columns and tests were conducted under monotonic loading. Major conclusion from this study are: the maximum load carrying capacity found in tubes with sand grain give an increasing by (0.8, 7.8, 8.5, 8.7, 6.2 and 25.4 %) if test steel tubular filled by sand grain size of (0.15, 0.3, 0.6, 1.18 and 2.36 mm) respectively as compared with the hollow empty specimen at the same displacement and at specimen diameter of (13 mm) and length of (15 cm). Also, observed that the using steel tubular with sand will delayed the buckling process as compared with the hollow empty steel tubular. Finally, the buckling behaviors of the present study were compared with the previous study and give a good agreement for the load-displacement curve for the all specimens studied.