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
The aim of this paper, is to discuss several high performance training algorithms fall into two main categories. The first category uses heuristic techniques, which were developed from an analysis of the performance of the standard gradient descent algorithm. The second category of fast algorithms uses standard numerical optimization techniques such as: quasi-Newton . Other aim is to solve the drawbacks related with these training algorithms and propose an efficient training algorithm for FFNN
Antimagic labeling of a graph with vertices and edges is assigned the labels for its edges by some integers from the set , such that no two edges received the same label, and the weights of vertices of a graph are pairwise distinct. Where the vertex-weights of a vertex under this labeling is the sum of labels of all edges incident to this vertex, in this paper, we deal with the problem of finding vertex antimagic edge labeling for some special families of graphs called strong face graphs. We prove that vertex antimagic, edge labeling for strong face ladder graph , strong face wheel graph , strong face fan graph , strong face prism graph and finally strong face friendship graph .
Abstract
For sparse system identification,recent suggested algorithms are -norm Least Mean Square ( -LMS), Zero-Attracting LMS (ZA-LMS), Reweighted Zero-Attracting LMS (RZA-LMS), and p-norm LMS (p-LMS) algorithms, that have modified the cost function of the conventional LMS algorithm by adding a constraint of coefficients sparsity. And so, the proposed algorithms are named -ZA-LMS,
... Show MorePortable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail, appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls, intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu
... Show MoreThe swarm intelligence and evolutionary methods are commonly utilized by researchers in solving the difficult combinatorial and Non-Deterministic Polynomial (NP) problems. The N-Queen problem can be defined as a combinatorial problem that became intractable for the large ‘n’ values and, thereby, it is placed in the NP class of problems. In the present study, a solution is suggested for the N-Queen problem, on the basis of the Meerkat Clan Algorithm (MCA). The problem of n-Queen can be mainly defined as one of the generalized 8-Queen problem forms, for which the aim is placing 8 queens in a way that none of the queens has the ability of killing the others with the use of the standard moves of the chess queen. The Meerkat Clan environm
... Show MoreWe study one example of hyperbolic problems it's Initial-boundary string problem with two ends. In fact we look for the solution in weak sense in some sobolev spaces. Also we use energy technic with Galerkin's method to study some properties for our problem as existence and uniqueness
This paper studies the existence of positive solutions for the following boundary value problem :-
y(b) 0 α y(a) - β y(a) 0 bta f(y) g(t) λy    ï‚¢ï€
The solution procedure follows using the Fixed point theorem and obtains that this problem has at least one positive solution .Also,it determines ( ï¬ ) Eigenvalue which would be needed to find the positive solution .
This work presents an approach to deal with modelling a decision support system framework to introduce an application for decisions in medical knowledge system analysis. First aid is extremely important worldwide and, hence, a decision support framework, know as First Aid Decision Support System (FADSS), was designed and implemented to access experimental cases exerting danger to the general population, offering advanced conditions for testing abilities in research and arranging an emergency treatment through the graphical user interface (UI). The design of first aid treatment in FADSS depends on the general cases in first aid. We presented a strategy to manage first aid treatment by modelling an application (FADSS) that assists pe
... Show MoreThe subject of this research involves studying adsorption to remove hexavalent chromium Cr(VI) from aqueous solutions. Adsorption process on bentonite clay as adsorbent was used in the Cr(VI) concentration range (10-100) ppm at different temperatures (298, 303, 308 and 313)K, for different periods of time. The adsorption isotherms were obtained by obeying Langmuir and Freundlich adsorption isotherm with R2 (0.9921-0.9060) and (0.994-0.9998), respectively. The thermodynamic parameters were calculated by using the adsorption process at four different temperatures the values of ?H, ?G and ?S was [(+6.582 ? +6.547) kJ.mol-1, (-284.560 ? -343.070) kJ.mol-1 and (+0.977 ? +1.117) kJ.K-1.mol-1] respectively. This data indicates the spontaneous sorp
... Show MoreDiabetic retinopathy is an eye disease, because of pressure in eye nerve fiber. It is a major cause of blindness in middle as well as older age groups; therefore it is essential to diagnose it earlier. Some of the challenges are in the diagnosis of the disease is detection edges of the image, may be some important edges are missed outcome the noise around the corners.
Wherefore, in order to reduce these effects in this paper, we proposed a new technique for edge detection using traditional operators in combination with fuzzy logic based on fuzzy inference system. The results show that the proposed fuzzy edge detection technique better than of traditional techniques, where vascular are markedly detected over the original.