The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

Objectives of the study: The main objective of the study is to assess the prevalence of hypertension among
cardiac diseases patients and to fiend out relation ship between hypertension and cardiovascular diseases.
Methodology: A descriptive study, using interviewer and questionnaire technique was conducted on cardiac
diseases inpatients of clinic unite at Kirkuk and Azady hospitals from 17th ,June ,2012 to 1st, March , 2013.
Non – probability (purposive) sample of (148) adult patients, (81) females and (67) males with heart disease are
selected from inpatients of clinic unite at Kirkuk and Azady hospitals at kirkuk city. Questionnaire was
developed to assess the items which are related to heart disease patient's (Dise

Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of

In this article, a continuous terminal sliding mode control algorithm is proposed for servo motor systems. A novel full-order terminal sliding mode surface is proposed based on the bilimit homogeneous property, such that the sliding motion is finite-time stable independent of the system’s initial condition. A new continuous terminal sliding mode control algorithm is proposed to guarantee that the system states reach the sliding surface in finitetime. Not only the robustness is guaranteed by the proposed controller but also the continuity makes the control algorithm more suitable for the servo mechanical systems. Finally, a numerical example is presented to depict the advantages of the proposed control algorithm. An application in the rota

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

In this paper, a simulation model and practical testbed for green Internet of Things (IoT) edge devices are proposed based on solar harvester with constant voltage-maximum power point tracking (CV-MPPT) technique. Billions of connected edge devices represent the essential part of the IoT through the IP-enabled sensor networks based on IPv6 over Low power Wireless Personal Area Network (6LoWPAN). In traditional IoT edge devices, the stored energy in the non-rechargeable battery determines the node lifetime while it is being depleted with time. Therefore, purchasing billions of such batteries is costly and must be disposed of efficiently. This paper is aimed at simulating and implementing a new class of green IoT edge devices that can report

In this study, a genetic algorithm (GA) is used to detect damage in curved beam model, stiffness as well as mass matrices of the curved beam elements is formulated using Hamilton's principle. Each node of the curved beam element possesses seven degrees of freedom including the warping degree of freedom. The curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory. The identification of damage is formulated as an optimization problem, binary and continuous genetic algorithms
(BGA, CGA) are used to detect and locate the damage using two objective functions (change in natural frequencies, Modal Assurance Criterion MAC). The results show the objective function based on change in natural frequency i

Intrusion detection systems (IDS) are useful tools that help security administrators in the developing task to secure the network and alert in any possible harmful event. IDS can be classified either as misuse or anomaly, depending on the detection methodology. Where Misuse IDS can recognize the known attack based on their signatures, the main disadvantage of these systems is that they cannot detect new attacks. At the same time, the anomaly IDS depends on normal behaviour, where the main advantage of this system is its ability to discover new attacks. On the other hand, the main drawback of anomaly IDS is high false alarm rate results. Therefore, a hybrid IDS is a combination of misuse and anomaly and acts as a solution to overcome the dis

In this study, structures damage identification method based on changes in the dynamic characteristics
(frequencies) of the structure are examined, stiffness as well as mass matrices of the curved
(in and out-of-plane vibration) beam elements is formulated using Hamilton's principle. Each node
of both of them possesses seven degrees of freedom including the warping degree of freedom. The
curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory
in 1994. A computer program was developing to carry out free vibration analyses of the curved
beam as well as straight beam. Comparing with the frequencies for other researchers using the general
purpose program MATLAB. Fuzzy logic syste

Objective(s): The study aims to assess the early detection of early detection of first degree relatives to type-II
diabetes mellitus throughout the diagnostic tests of Glycated Hemoglobin A1C. (HgbA1C), Oral Glucose Tolerance
Test (OGTT) and to find out the relationship between demographic data and early detection of first degree
relatives to type-II diabetes mellitus.
Methodology: A purposive "non-probability" sample of (200) subjects first degree relatives to type-II diabetes
mellitus was selected from National Center for Diabetes Mellitus/Al-Mustansria University and Specialist Center
for Diabetes Mellitus and Endocrine Diseases/Al-kindy. These related persons have presented the age of (40-70)
years old. A questio