Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

In many video and image processing applications, the frames are partitioned into blocks, which are extracted and processed sequentially. In this paper, we propose a fast algorithm for calculation of features of overlapping image blocks. We assume the features are projections of the block on separable 2D basis functions (usually orthogonal polynomials) where we benefit from the symmetry with respect to spatial variables. The main idea is based on a construction of auxiliary matrices that virtually extends the original image and makes it possible to avoid a time-consuming computation in loops. These matrices can be pre-calculated, stored and used repeatedly since they are independent of the image itself. We validated experimentally th

In this research, the focus was on estimating the parameters on (min- Gumbel distribution), using the maximum likelihood method and the Bayes method. The genetic algorithmmethod was employed in estimating the parameters of the maximum likelihood method as well as  the Bayes method. The comparison was made using the mean error squares (MSE), where the best  estimator  is the one who has the least mean squared error. It was noted that the best estimator was (BLG_GE).

Many purposes require communicating audio files between the users using different applications of social media. The security level of these applications is limited; at the same time many audio files are secured and must be accessed by authorized persons only, while, most present works attempt to hide single audio file in certain cover media. In this paper, a new approach of hiding three audio signals with unequal sizes in single color digital image has been proposed using the frequencies transform of this image. In the proposed approach, the Fast Fourier Transform was adopted where each audio signal is embedded in specific region with high frequencies in the frequency spectrum of the cover image to sa

In this work we investigate and calculate theoretically the variation in a number of optoelectronic properties of AlGaAs/GaAs quantum wire laser, with emphasis on the effect of wire radius on the confinement factor, density of states and gain factor have been calculated. It is found that there exist a critical wire radius (rc) under which the confinement of carriers are very weak. Whereas, above rc the confinement factor and hence the gain increase with increasing the wire radius.

Currently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of

Since 1990 internal combustion engines and variable systems has been considered as emission. Noise can be defined as undesirable sound, and in high levels it can be considered ahealth hazard. Large internal combustion engines produce high levels of noise. In many countries there are laws restricting the noise levels in large engine rooms and fixed applications. Locomotives engines have the minimum emission influence because of noise control techniques capability.

In this paper study on a single cylinder internal combustion engine was conducted. The engine works by adding ethanol to gasoline, at variable speeds, without adding ethanol, and with adding 10 and 20% ethanol in volumetric ratio. Using one sound insulator or two or with