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 activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so
High cost of qualifying library standard cells on silicon wafer limits the number of test circuits on the test chip. This paper proposes a technique to share common load circuits among test circuits to reduce the silicon area. By enabling the load sharing, number of transistors for the common load can be reduced significantly. Results show up to 80% reduction in silicon area due to load area reduction.
Because of vulnerable threats and attacks against database during transmission from sender to receiver, which is one of the most global security concerns of network users, a lightweight cryptosystem using Rivest Cipher 4 (RC4) algorithm is proposed. This cryptosystem maintains data privacy by performing encryption of data in cipher form and transfers it over the network and again performing decryption to original data. Hens, ciphers represent encapsulating system for database tables
Capillary pressure is a significant parameter in characterizing and modeling petroleum reservoirs. However, costly laboratory measurements may not be sufficiently available in some cases. The problem amplifies for carbonate reservoirs because relatively enormous capillary pressure curves are required for reservoir study due to heterogeneity. In this work, the laboratory measurements of capillary pressure and formation resistivity index were correlated as both parameters are functions of saturation. Forty-one core samples from an Iraqi carbonate reservoir were used to develop the correlation according to the hydraulic flow units concept. Flow zone indicator (FZI) and Pore Geometry and Structure (PGS) approaches were used to identify
... Show MoreThe aim of this research is to design and construct a
semiconductor laser range finder operating in the near infrared range
for ranging and designation. The main part of the range finder is the
transmitter which is a semiconductor laser type GaAs of wavelength
0.904 μm with a beam expander and the receiver; a silicon pin
detector biased to approve the fast response time with it's collecting
optics. The transmitters pulse width was 200ns at a threshold current
of 10 Ampere and maximum operating current of 38 Ampere. The
repetition rate was set at 660Hz and the maximum operating output
power was around 1 watt. The divergence of the beam was 0.268o
the efficiency of the laser was 0.03% at a duty cycle of 1.32x
Gold nanoparticles AuNPs have proven to be powerful tools in various nanomedicine applications, because of their photo-optical distinctiveness and biocompatibility. Noble metal gold nanoparticles was prepared by pulsed laser ablation method (1064-Nd: YAG with various Laser power from 200 to 800 mJ and 1 Hz frequency) in distil water. The process was characterized using UV-VIS absorption spectroscopy. Morphology and average size of nanoparticles were estimated using AFM and X-ray diffraction (XRD) analysis which show the nature of gold nanoparticles (AuNPs). Antibacterial activity of gold nanoparticles as a function of particles concentration against gram negative bacterium Escherichia coli and gram positive bacterial Staphylococcus aureu
... Show MoreIn this article, a new efficient approach is presented to solve a type of partial differential equations, such (2+1)-dimensional differential equations non-linear, and nonhomogeneous. The procedure of the new approach is suggested to solve important types of differential equations and get accurate analytic solutions i.e., exact solutions. The effectiveness of the suggested approach based on its properties compared with other approaches has been used to solve this type of differential equations such as the Adomain decomposition method, homotopy perturbation method, homotopy analysis method, and variation iteration method. The advantage of the present method has been illustrated by some examples.
KE Sharquie, AA Khorsheed, AA Al-Nuaimy, Saudi Medical Journal, 2007 - Cited by 91
Pure nano Ferro fluid was synthesized by chemical co-precipitation method. The composite of polyaniline with nano sized Ferro fluid was prepared by In-situ–chemical oxidation polymerization method with ammonium per sulphate as an oxidant in aqueous hydrochloric acid under constant stirring at room temperature. The optical properties, absorption, transmission, optical energy gap (Eg) and optical constant refractive index (n) have been investigated. The value of the Eg decreased with increasing Ferro fluid concentration.
A metal-assisted chemical etching process employing p-type silicon wafers with varied etching durations is used to produce silicon nanowires. Silver nanoparticles prepared by chemical deposition are utilized as a catalyst in the formation of silicon nanowires. Images from field emission scanning electron microscopy confirmed that the diameter of SiNWs grows when the etching duration is increased. The photoelectrochemical cell's characteristics were investigated using p-type silicon nanowires as working electrodes. Linear sweep voltammetry (J-V) measurements on p-SiNWs confirmed that photocurrent density rose from 0.20 mA cm-2 to 0.92 mA cm-2 as the etching duration of prepared SiNWs increased from 15 to 30 min. The
... Show MoreDue to advancements in computer science and technology, impersonation has become more common. Today, biometrics technology is widely used in various aspects of people's lives. Iris recognition, known for its high accuracy and speed, is a significant and challenging field of study. As a result, iris recognition technology and biometric systems are utilized for security in numerous applications, including human-computer interaction and surveillance systems. It is crucial to develop advanced models to combat impersonation crimes. This study proposes sophisticated artificial intelligence models with high accuracy and speed to eliminate these crimes. The models use linear discriminant analysis (LDA) for feature extraction and mutual info
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