The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Accurate emotion categorization is an important and challenging task in computer vision and image processing fields. Facial emotion recognition system implies three important stages: Prep-processing and face area allocation, feature extraction and classification. In this study a new system based on geometric features (distances and angles) set derived from the basic facial components such as eyes, eyebrows and mouth using analytical geometry calculations. For classification stage feed forward neural network classifier is used. For evaluation purpose the Standard database "JAFFE" have been used as test material; it holds face samples for seven basic emotions. The results of conducted tests indicate that the use of suggested distances, angles

This research includes the synthesis, characterization, and investigation of liquid crystalline properties of new rod-shaped liquid crystal compounds 1,4- phenylene bis(2-(5-(four-alkoxybenzylidene)-2,4-dioxothiazolidin-3- yl)acetate), prepared thiazolidine-2,4-dione (I) by the thiourea reaction with chloroacetic acid and water in the presence of the concentrated hydrochloric acid. The n-alkoxy benzaldehyde (II)n synthesized from the reacted 4- hydreoxybenzaldehyde and n-alkyl bromide with potassium hydroxide, and then the compound (I) was reacted with (II)n in the presence of piperidine to produce compounds (III)n. Also, hydroquinone was converted into a corresponding compound (IV) by refluxing with two moles of chloracetyl chloride in pyr

Currently, with the huge increase in modern communication and network applications, the speed of transformation and storing data in compact forms are pressing issues. Daily an enormous amount of images are stored and shared among people every moment, especially in the social media realm, but unfortunately, even with these marvelous applications, the limited size of sent data is still the main restriction's, where essentially all these applications utilized the well-known Joint Photographic Experts Group (JPEG) standard techniques, in the same way, the need for construction of universally accepted standard compression systems urgently required to play a key role in the immense revolution. This review is concerned with Different

Botnet detection develops a challenging problem in numerous fields such as order, cybersecurity, law, finance, healthcare, and so on. The botnet signifies the group of co-operated Internet connected devices controlled by cyber criminals for starting co-ordinated attacks and applying various malicious events. While the botnet is seamlessly dynamic with developing counter-measures projected by both network and host-based detection techniques, the convention techniques are failed to attain sufficient safety to botnet threats. Thus, machine learning approaches are established for detecting and classifying botnets for cybersecurity. This article presents a novel dragonfly algorithm with multi-class support vector machines enabled botnet

Visible light communication (VLC) is an upcoming wireless technology for next-generation communication for high-speed data transmission. It has the potential for capacity enhancement due to its characteristic large bandwidth. Concerning signal processing and suitable transceiver design for the VLC application, an amplification-based optical transceiver is proposed in this article. The transmitter consists of a driver and laser diode as the light source, while the receiver contains a photodiode and signal amplifying circuit. The design model is proposed for its simplicity in replacing the trans-impedance and transconductance circuits of the conventional modules by a simple amplification circuit and interface converter. Th