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

The aim of this research was to study the concentrations of Uranium in the phosphorus fertilizers using Nuclear track detector (CR-39). Our present investigation is based on the study of 10 types samples for different kinds of phosphorus fertilizers which were available in the local market Some of them were Iraqi made and the others from different countries like, (Iran, Italy, Holland, Lebanon and Jordan) .. The result obtained shows that the Uranium concentration in phosphorus fertilizers samples varies from (3.59ppm) to(2.59ppm). Based on the radioactive concentration of Uranium in the samples all the results obtained between(3.59ppm) in the Iraqi super phosphate to (2.59ppm) in the mixture Iraqi phosphate fertilizer are withi

The primary components of successful engineering projects are time, cost, and quality. The use of the ring footing ensures the presence of these elements. This investigation aims to find the optimum number of geogrid reinforcement layers under ring footing subjected to inclined loading. For this purpose, experimental models were used. The parameters were studied to find the optimum geogrid layers number, including the optimum geogrid layers spacing and the optimum geogrid layers number. The optimum geogrid layers spacing value is 0.5B. And as the load inclination angle increased, the tilting and the tilting improvement percent for the load inclination angles (5°,10°,15°) are (40%,28%, and 5%) respectively. The reduction percent o

The primary components of successful engineering projects are time, cost, and quality. The use of the ring footing ensures the presence of these elements. This investigation aims to find the optimum number of geogrid reinforcement layers under ring footing subjected to inclined loading. For this purpose, experimental models were used. The parameters were studied to find the optimum geogrid layers number, including the optimum geogrid layers spacing and the optimum geogrid layers number. The optimum geogrid layers spacing value is 0.5B. And as the load inclination angle increased, the tilting and the tilting improvement percent for the load inclination angles (5°,10°,15°) are (40%,28%, and 5%) respectively. The reduction percent of the

As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

Solar cells thin films were prepared using polyvinyl alcohol (PVA) as a thin film, with extract of natural pigment from local flower. A concentration of 0.1g/ml of polyvinyl alcohol solution in water was prepared for four samples, with various concentrations of plant pigment (0, 15, 25 and 50) % added to each of the four solutions separately for preparing (PVA with low concentrated dye , PVA with medium concentrated dye and PVA with high concentrated dye ) thin films respectively . Ultraviolet absorption regions were obtained by computerized UV-Visible (CECIL 2700). Optical properties including (absorbance, reflectance, absorption coefficient, energy gap and dielectric constant) via UV- Vis were tested, too.  Fourier transform infra

ArcHydro is a model developed for building hydrologic information systems to synthesize geospatial and temporal water resources data that support hydrologic modeling and analysis. Raster-based digital elevation models (DEMs) play an important role in distributed hydrologic modeling supported by geographic information systems (GIS). Digital Elevation Model (DEM) data have been used to derive hydrological features, which serve as inputs to various models. Currently, elevation data are available from several major sources and at different spatial resolutions. Detailed delineation of drainage networks is the first step for many natural resource management studies. Compared with interpretation from aerial photographs or topographic maps, auto

Today the NOMA has exponential growth in the use of Optical Visible Light Communication (OVLC) due to good features such as high spectral efficiency, low BER, and flexibility. Moreover, it creates a huge demand for electronic devices with high-speed processing and data rates, which leads to more FPGA power consumption. Therefore; it is a big challenge for scientists and researchers today to recover this problem by reducing the FPGA power and size of the devices. The subject matter of this article is producing an algorithm model to reduce the power consumption of (Field Programmable Gate Array) FPGA used in the design of the Non-Orthogonal Multiple Access (NOMA) techniques applied in (OVLC) systems combined with a blue laser. However, The po

          In this work, the modified Lyapunov-Schmidt reduction is used to find a nonlinear Ritz approximation of Fredholm functional defined by the nonhomogeneous Camassa-Holm equation and Benjamin-Bona-Mahony. We introduced the modified Lyapunov-Schmidt reduction for nonhomogeneous problems when the dimension of the null space is equal to two.  The nonlinear Ritz approximation for the nonhomogeneous Camassa-Holm equation has been found as a function of codimension twenty-four.