The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Amis: NAFLD is considered to be the most common cause of liver conditions worldwide. Also, it is a primary reason that leads to coronary artery diseases, limiting blood flow to the heart. Therefore, This study aimed to evaluate the serum level of Nesfatin-1 and its ability to indicate the prognosis of CAD in patients with NAFLD. Material & Methods: one-hundred eighty Individuals were enrolled in the study, including In both genders, blood was collected from each Individual and sent to the laboratory for biochemical tests. Findings: Data from the current study showed a significant increase in Nesfatin-1 in the CAD group and a significant decrease in Nesfatin-1 in the NAFLD group compared to the control group. In addition, there w

Accelerates operating managements in the facilities contemporary business environment toward redefining processes and strategies that you need to perform tasks of guaranteeing them continue in an environment performance dominated by economic globalization and the circumstances of uncertainty attempt the creation of a new structure through multiple pages seek to improve profitability and sustainable growth in performance in a climatefocuses on the development of institutional processes, reduce costs and achieve customer satisfaction to meet their demands and expectations are constantly changing. The research was presented structural matrix performance combines methodology Alsigma in order to improve customer satisfaction significantly bet

The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

Recently, a new secure steganography algorithm has been proposed, namely, the secure Block Permutation Image Steganography (BPIS) algorithm. The new algorithm consists of five main steps, these are: convert the secret message to a binary sequence, divide the binary sequence into blocks, permute each block using a key-based randomly generated permutation, concatenate the permuted blocks forming a permuted binary sequence, and then utilize a plane-based Least-Significant-Bit (LSB) approach to embed the permuted binary sequence into BMP image file format. The performance of algorithm was given a preliminary evaluation through estimating the PSNR (Peak Signal-to-Noise Ratio) of the stego image for limited number of experiments comprised hiding

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufacturers, were fi

Reservoir study has been developed in order to get a full interesting of the Nahr Umr formation in Ratawi oil field. Oil in place has been calculated for Nahr Umr which was 2981.37 MM BBL. Several runs have been performed to get matching between measured and calculated of oil production data and well test pressure. In order to get the optimum performance of Nahr Umr many strategies have been proposed in this study where vertical and horizontal wells were involved in addition to different production rates. The reservoir was first assumed to be developed with vertical wells only using production rate of (80000–125000) STB/day. The reservoir is also proposed to produce using horizontal wells besides vertical wells with pr

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufactur