The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

    Text categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accuracy th

The denoising of a natural image corrupted by Gaussian noise is a problem in signal or image processing.  Much work has been done in the field of wavelet thresholding but most of it was focused on statistical modeling of wavelet coefficients and the optimal choice of thresholds.  This paper describes a new method for the suppression of noise in image by fusing the stationary wavelet denoising technique with adaptive wiener filter. The wiener filter is applied to the reconstructed image for the approximation coefficients only, while the thresholding technique is applied to the details coefficients of the transform, then get the final denoised image is obtained by combining the two results. The proposed method was applied by usin

ECG is an important tool for the primary diagnosis of heart diseases, which shows the electrophysiology of the heart. In our method, a single maternal abdominal ECG signal is taken as an input signal and the maternal P-QRS-T complexes of original signal is averaged and repeated and taken as a reference signal. LMS and RLS adaptive filters algorithms are applied. The results showed that the fetal ECGs have been successfully detected. The accuracy of Daisy database was up to 84% of LMS and 88% of RLS while PhysioNet was up to 98% and 96% for LMS and RLS respectively.

Although the Wiener filtering is the optimal tradeoff of inverse filtering and noise smoothing, in the case when the blurring filter is singular, the Wiener filtering actually amplify the noise. This suggests that a denoising step is needed to remove the amplified noise .Wavelet-based denoising scheme provides a natural technique for this purpose .

                In this paper  a new image restoration scheme is proposed, the scheme contains two separate steps : Fourier-domain inverse filtering  and wavelet-domain image denoising. The first stage is Wiener filtering of the input image , the filtered image is inputted to adaptive threshold wavelet

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition

<span>Dust is a common cause of health risks and also a cause of climate change, one of the most threatening problems to humans. In the recent decade, climate change in Iraq, typified by increased droughts and deserts, has generated numerous environmental issues. This study forecasts dust in five central Iraqi districts using machine learning and five regression algorithm supervised learning system framework. It was assessed using an Iraqi meteorological organization and seismology (IMOS) dataset. Simulation results show that the gradient boosting regressor (GBR) has a mean square error of 8.345 and a total accuracy ratio of 91.65%. Moreover, the results show that the decision tree (DT), where the mean square error is 8.965, c