Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus

The current study aimed to determine the morphometric and meristic characteristics of the North African catfish Clarias gariepinus (Burchell, 1822). Six specimens of C. gariepinus were collected from the Tigris River, in central Iraq. This study is considered the confirmation first record of this species in Iraq, and the second documentation of this exotic fish. The present species is characterized by a very long dorsal fin, a rounded caudal fin and four pairs of barbels.

The current study aimed to determine the morphometric and meristic characteristics of the North African catfish Clarias gariepinus (Burchell, 1822). Six specimens of C. gariepinus were collected from the Tigris River, in central Iraq. This study is considered the confirmation first record of this species in Iraq, and the second documentation of this exotic fish. The present species is characterized by a very long dorsal fin, a rounded caudal fin and four pairs of barbels.

The current study aimed to determine the morphometric and meristic characteristics of the North African catfish Clarias gariepinus (Burchell, 1822). Six specimens of C. gariepinus were collected from the Tigris River, in central Iraq. This study is considered the confirmation first record of this species in Iraq, and the second documentation of this exotic fish. The present species is characterized by a very long dorsal fin, a rounded caudal fin and four pairs of barbels.

Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, a robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

This article proposes a new technique for determining the rate of contamination. First, a generative adversarial neural network (ANN) parallel processing technique is constructed and trained using real and secret images. Then, after the model is stabilized, the real image is passed to the generator. Finally, the generator creates an image that is visually similar to the secret image, thus achieving the same effect as the secret image transmission. Experimental results show that this technique has a good effect on the security of secret information transmission and increases the capacity of information hiding. The metric signal of noise, a structural similarity index measure, was used to determine the success of colour image-hiding t

A single specimen of the African catfish, Clarias gariepinus, was recorded for the first time in Baghdad, Iraq. The specimen was caught during a fish survey to document some local species in northern Baghdad (Al-Rusafa) on March 21, 2023. The total length of the specimen was 43 cm, and its weight was 590 grams. Some biometric measurements of the specimen were studied and found to be consistent with the general characteristics of the African catfish Clarias gariepinus (Burchell, 1822). It is possible that the fish entered Iraqi inland waters, specifically from the Euphrates River via Syria or from the Tigris River via Turkey.