The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

Massive multiple-input multiple-output (massive-MIMO) is a promising technology for next generation wireless communications systems due to its capability to increase the data rate and meet the enormous ongoing data traffic explosion. However, in non-reciprocal channels, such as those encountered in frequency division duplex (FDD) systems, channel state information (CSI) estimation using downlink (DL) training sequence is to date very challenging issue, especially when the channel exhibits a shorter coherence time. In particular, the availability of sufficiently accurate CSI at the base transceiver station (BTS) allows an efficient precoding design in the DL transmission to be achieved, and thus, reliable communication systems can be obtaine

In this paper we study the selection of cognitive elements and criteria of the inflectional structure of the Russian and Arabic languages in the process of speech communication. Phonetic-physiological principle is the main parameter by which the elements and criteria of cognitive activity in the presented study are distinguished. On the basis of the above mentioned parameter, we select the investigated criteria and elements. The first criterion is semantic, reflects the accordance of the elements of thinking to sound combinations in the studied languages, and allows us to distinguish the second criterion – morphonological. The second criterion depends on the phonetic changes of these combinations occurring in the process of speech activit

The Frequency-hopping Spread Spectrum (FHSS) systems and techniques are using in military and civilianradar recently and in the communication system for securing the information on wireless communications link channels, for example in the Wi-Fi 8.02.X IEEE using multiple number bandwidth and frequencies in the wireless channel in order to hopping on them for increasing the security level during the broadcast, but nowadays FHSS problem, which is, any Smart Software Defined Radio (S-SDR) can easily detect a wireless signal at the transmitter and the receiver for the hopping sequence in both of these, then duplicate this sequence in order to hack the signal on both transmitter and receiver messages using the order of the se

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

This study emphasizes the infinite-boundary integro-differential equation. To examine the approximate solution of the problem, two modified optimization algorithms are proposed based on generalized Laguerre functions. In the first technique, the proposed method is applied to the original problem by approximating the solution using the truncated generalized Laguerre polynomial of the unknown function, optimizing coefficients through error minimization, and transforming the integro-differential equation into an algebraic equation. In contrast, the second approach incorporates a penalty term into the objective function to effectively enforce boundary and integral constraints. This technique reduces the original problem to a mathematical optimi

The convergence speed is the most important feature of Back-Propagation (BP) algorithm. A lot of improvements were proposed to this algorithm since its presentation, in order to speed up the convergence phase. In this paper, a new modified BP algorithm called Speeding up Back-Propagation Learning (SUBPL) algorithm is proposed and compared to the standard BP. Different data sets were implemented and experimented to verify the improvement in SUBPL.

Data centric techniques, like data aggregation via modified algorithm based on fuzzy clustering algorithm with voronoi diagram which is called modified Voronoi Fuzzy Clustering Algorithm (VFCA) is presented in this paper. In the modified algorithm, the sensed area divided into number of voronoi cells by applying voronoi diagram, these cells are clustered by a fuzzy C-means method (FCM) to reduce the transmission distance. Then an appropriate cluster head (CH) for each cluster is elected. Three parameters are used for this election process, the energy, distance between CH and its neighbor sensors and packet loss values. Furthermore, data aggregation is employed in each CH to reduce the amount of data transmission which le

A Strength Pareto Evolutionary Algorithm 2 (SPEA 2) approach for solving the multi-objective Environmental / Economic Power Dispatch (EEPD) problem is presented in this paper. In the past fuel cost consumption minimization was the aim (a single objective function) of economic power dispatch problem. Since the clean air act amendments have been applied to reduce SO2 and NOX emissions from power plants, the utilities change their strategies in order to reduce pollution and atmospheric emission as well, adding emission minimization as other objective function made economic power dispatch (EPD) a multi-objective problem having conflicting objectives. SPEA2 is the improved version of SPEA with better fitness assignment, density estimation, an