This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

This research proposes the application of the dragonfly and fruit fly algorithms to enhance estimates generated by the Fama-MacBeth model and compares their performance in this context for the first time. To specifically improve the dragonfly algorithm's effectiveness, three parameter tuning approaches are investigated: manual parameter tuning (MPT), adaptive tuning by methodology (ATY), and a novel technique called adaptive tuning by performance (APT). Additionally, the study evaluates the estimation performance using kernel weighted regression (KWR) and explores how the dragonfly and fruit fly algorithms can be employed to enhance KWR. All methods are tested using data from the Iraq Stock Exchange, based on the Fama-French three-f

In this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work,  the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m² according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat

Prosthetic is an artificial tool that replaces a member of the human frame that is  absent because of ailment, damage, or distortion. The current research activities in Iraq draw interest to the upper limb discipline because of the growth in the number  of amputees. Thus, it becomes necessary to increase researches in this subject to help in reducing the struggling patients.  This paper describes the design and development of a prosthesis for people able and wear them from persons who have amputation in the hands. This design is composed of a hand with five fingers moving by means of a gearbox ism mechanism. The design of this artificial hand has 5 degrees of freedom. This artificial hand works based on the principle of &n

Green nanotechnology is a thrilling and rising place of technology and generation that bracesthe ideas of inexperienced chemistry with ability advantages for sustainability, protection, andthe general protection from the race human. The inexperienced chemistry method introduces aproper technique for the production, processing, and alertness of much less dangerous chemicalsubstances to lessen threats to human fitness and the environment. The technique calls for inintensity expertise of the uncooked materials, particularly in phrases in their creation intonanomaterials and the resultant bioactivities that pose very few dangerous outcomes for peopleand the environment. In the twenty-first century, nanotechnology has become a systematic

The automatic estimation of speaker characteristics, such as height, age, and gender, has various applications in forensics, surveillance, customer service, and many human-robot interaction applications. These applications are often required to produce a response promptly. This work proposes a novel approach to speaker profiling by combining filter bank initializations, such as continuous wavelets and gammatone filter banks, with one-dimensional (1D) convolutional neural networks (CNN) and residual blocks. The proposed end-to-end model goes from the raw waveform to an estimated height, age, and gender of the speaker by learning speaker representation directly from the audio signal without relying on handcrafted and pre-computed acou

Introduction: The introduction of analytics tools in sports indicates that artificial neural networks can be one of the intelligent approaches to process complex data and identify patterns that help players move according to their most suitable positions. Objective: The purpose of this research is to investigate the possibility of using artificial neural networks to determine the physical and motor abilities of football players and determine their suitable playing positions based on exact quantitative indicators. Method: The study sample consists of 45 youth players aged (15–16) years from the Espanyol Football Academy in Baghdad. The results are analyzed using a multilayer perceptron (MLP) artificial neural network model to ident

Since the beginning of 21^st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs