Preferred Language
Articles
/
jpgiafs-1093
Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Boltzmann Machine Neural Network for Arabic Speech Recognition
...Show More Authors

Boltzmann mach ine neural network bas been used to recognize the Arabic speech.  Fast Fourier transl(>lmation algorithm has been used t() extract speciral 'features from an a caustic signal .

The  spectral  feature size is reduced by series of operations in

order to make it salable as input for a neural network which is used as a recogni zer by Boltzmann Machine Neural  network which has been used as a recognizer for phonemes . A training set consist of a number of Arabic phoneme repesentations, is used to train lhe neuntl network.

The neural network recognized Arabic. After Boltzmann Machine Neura l    network   training  the  system   with 

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 23 2023
Journal Name
Journal Of Applied Science And Engineering
Strong Fenchel Duality for Evenly Convex Optimization Problems
...Show More Authors

Among a variety of approaches introduced in the literature to establish duality theory, Fenchel duality was of great importance in convex analysis and optimization. In this paper we establish some conditions to obtain classical strong Fenchel duality for evenly convex optimization problems defined in infinite dimensional spaces. The objective function of the primal problem is a family of (possible) infinite even convex functions. The strong duality conditions we present are based on the consideration of the epigraphs of the c-conjugate of the dual objective functions and the ε-c-subdifferential of the primal objective functions.

View Publication
Scopus (1)
Scopus Clarivate
Publication Date
Tue Sep 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
New Viscosity Correlation for Different Iraqi Oil Fields
...Show More Authors

 

Viscosity is one of the most important governing parameters of the fluid flow, either in the porous media or in pipelines. So it is important to use an accurate method to calculate the oil viscosity at various operating conditions. In the literature, several empirical correlations have been proposed for predicting crude oil viscosity. However, these correlations are limited to predict the oil viscosity at specified conditions. In the present work, an extensive experimental data of oil viscosities collected from different samples of Iraqi oil reservoirs was applied to develop a new correlation to calculate the oil viscosity at various operating conditions either for dead, satura

... Show More
View Publication Preview PDF
Publication Date
Mon May 01 2017
Journal Name
2017 Second International Conference On Fog And Mobile Edge Computing (fmec)
Smart Virtual eNB (SVeNB) for 5G mobile communication
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Surface Diffusion Coefficient for Adsorption Process
...Show More Authors

View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Nanosecond laser pulses for aluminum and copper drilling
...Show More Authors

Nd:YAG laser pulses of 9 nanosecond pulse duration and operating wavelength at 1.06 μm, were utilized to drill high thermal conductivity and high reflectivity aluminum and copper foils. The results showed a dependence of drilled holes characteristics on laser power density and the number of laser pulses used. Drilled depth of 74 ϻm was obtained in aluminum at 11.036×108 W/cm2 of laser power density. Due to its higher melting point, copper required higher laser power density and/or larger number of laser pulses to melt, and a maximum depth of 25 μm was reached at 13.46×108 W/cm2 using single laser pulse.

View Publication Preview PDF
Crossref
Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Comparative Study of Ranking Methods for Fuzzy Transportation
...Show More Authors

There are several methods that are used to solve the traditional transportation problems whose units of supply, demand quantities, and cost transportation are known exactly. These methods obtain basic solution, and develop it to the best solution through a series of consecutive calculations to obtain the optimal solution.
The steps are more complex with fuzzy variables, so this paper presents the disadvantages of solutions of the traditional ways with existence of variables in the fuzzy form.
This paper also presents a comparison between the results that emerged after using different conversion ranking formulas to convert from fuzzy form to crisp form on the same numerical example with a full fuzz

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Thu Jan 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Graphic Novels : A Privilege For Teachers and Students
...Show More Authors

There are many ways to communicate a story, one can tell it, sing it, act it, write it, film it and can draw it. Each form of storytelling has its unique characteristics that separate it from the other forms. These distinguishing characteristics of each form does not indicate the superiority of one form over the other, on the contrary, it indicates the human ability to be creative on many levels. As students of literature, only the written form of a story is taken into account. One reason for the negligence of other forms of storytelling might be that singing and filming a story is not related to literature. But there has been a form of storytelling that uses words along with pictures which eventually became a genre of novels called grap

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Java Applet Technology for Design Interference Optical Coating
...Show More Authors

Java is a high-level , third generation programming language were introduced Javaoptics Open Source Physics (OSP) as a new simulation for design one of the most important interference optical coating called antireflection coating. It is recent developments in deign thin-film coatings. (OSP) shows multiple beam interferences from a parallel dielectric thin film and the evolution of reflection factors. It is simple to use and efficiently also can serve educational purposes. The obtained results have been compared with needle method

View Publication Preview PDF
Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
Bayesian Inference for Reliability Function of Gompertz Distribution
...Show More Authors
Abstract<p>In this paper, some Bayes estimators of the reliability function of Gompertz distribution have been derived based on generalized weighted loss function. In order to get a best understanding of the behaviour of Bayesian estimators, a non-informative prior as well as an informative prior represented by exponential distribution is considered. Monte-Carlo simulation have been employed to compare the performance of different estimates for the reliability function of Gompertz distribution based on Integrated mean squared errors. It was found that Bayes estimators with exponential prior information under the generalized weighted loss function were generally better than the estimators based o</p> ... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref