One of the key challenges is reliable communication for Unmanned Underwater Vehicles (UUVs) since underwater environments are dynamic and challenging for signal transmission. The traditional acoustic communication systems allow long-distance communication but are limited by the low bandwidth, high latency, and doppler effect. Optical wireless, on the other hand, provides high data rates with water absorption and scattering occurring within the transmission distance, but has a short range of communication. To overcome these drawbacks, a smart hybrid optical-acoustic communication system is proposed that is a combination of Wavelength Division Multiplexing and On-Off Keying (WDM-OOK) to transmit a high-speed signal over optical and ac

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146)  sheets only were considered in the study. SPSS program was used

The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

The present research aims to test the effect of cognitive complexity as an independent variable in organizational agility as a responsive variable among the leaders working at the headquarters of the Iraqi Petroleum Products Distribution Company.

 To conclude a number of recommendations that contribute in the organizational agility in the company, and due to the importance of this research in public organizations and its notable role in community organizations. The research was carried out on a random sample of 101 individuals out of a total of 308, which represents the high leaders in the company (general managers, head of departments, and division officials). A questionnaire was used as information

Hemorrhoids are one of the most common surgical conditions. The hemorrhoid may cause symptoms that are: bleeding, pain, prolapse, itching, spoilage of feces, and psychologic discomfort. There are many methods for treatment of hemorrhoid like, medical therapy, rubber band ligation, electerocoagulation, stapled hemorrhoidpexy, photocoagulation, sclerothereapy, doppler guided artery ligation, Cryosurgery, and surgery. All methods for treatment of hemorrhoids have advantages, disadvantages, and limitations. Conventional haemorrhoidectomy was the traditional operation for the treatment of hemorrhoids. But recently other modalities of treatment had been used as an alternative operations including CO2 laser haemorrhoidectomy. This work aims to