The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

Concentrations of radon were measured in this study for twenty-four samples of soil distributed in six locations on the north part of Iraq. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from Radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results shows that the radon gas concentrations in Darbandikhan City varies from (16.60-34.04 Bq/m3), Halabja City (16.51-23.32 Bq/m3), Al Sulaimaniya City (17.61-32.25 Bq/m3), Koisnjaq City (22.04-35.65 Bq/m3), Shaqlaua City (21.10-29.10 Bq/m3) and Erbil City (22.30-34.63 Bq/m3). The average radon gas concentration in Al Sulaimaniya and Erbil governorate are (22.30 Bq/m3)

Future wireless networks will require advance physical-layer techniques to meet the requirements of Internet of Everything (IoE) applications and massive communication systems. To this end, a massive MIMO (m-MIMO) system is to date considered one of the key technologies for future wireless networks. This is due to the capability of m-MIMO to bring a significant improvement in the spectral efficiency and energy efficiency. However, designing an efficient downlink (DL) training sequence for fast channel state information (CSI) estimation, i.e., with limited coherence time, in a frequency division duplex (FDD) m-MIMO system when users exhibit different correlation patterns, i.e., span distinct channel covariance matrices, is to date ve

In this study tungsten oxide and graphene oxide (GO-WO2.89) were successfully combined using the ultra-sonication method and embedded with polyphenylsulfone (PPSU) to prepare novel low-fouling membranes for ultrafiltration applications. The properties of the modified membranes and performance were investigated using Fourier-transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), contact angle (CA), water permeation flux, and bovine serum albumin (BSA) rejection. It was found that the modified PPSU membrane fabricated from 0.1 wt.% of GO-WO2.89 possessed the best characteristics, with a 40.82° contact angle and 92.94% porosity. The permeation flux of the best membrane was the highest. The pure water permeation f

This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil

This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

This paper presents a parametric audio compression scheme intended for scalable audio coding applications, and is particularly well suited for operation at low rates, in the vicinity of 5 to 32 Kbps. The model consists of two complementary components: Sines plus Noise (SN). The principal component of the system is an. overlap-add analysis-by-synthesis sinusoidal model based on conjugate matching pursuits. Perceptual information about human hearing is explicitly included into the model by psychoacoustically weighting the pursuit metric. Once analyzed, SN parameters are efficiently quantized and coded. Our informal listening tests demonstrated that our coder gave competitive performance to the-state-of-the- art HelixTM Producer Plus 9 from

Abstract

Much attention has been paid for the use of robot arm in various applications. Therefore, the optimal path finding has a significant role to upgrade and guide the arm movement. The essential function of path planning is to create a path that satisfies the aims of motion including, averting obstacles collision, reducing time interval, decreasing the path traveling cost and satisfying the kinematics constraints. In this paper, the free Cartesian space map of 2-DOF arm is constructed to attain the joints variable at each point without collision. The D*algorithm and Euclidean distance are applied to obtain the exact and estimated distances to the goal respectively. The modified Particle Swarm Optimization al