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Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
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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

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Publication Date
Sun Jul 23 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Future of Engineered Phage Therapy for Clostridium difficile Infections
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Bacteriophages have the potential to eliminate both antibiotic-resistant and sensitive bacteria; as a result, they have become a major focus of such research. In contrast to antibiotics, which assault the entire bacterial population without discrimination, bacteriophages have a limited set of characteristics that allow them to target infectious microbes while avoiding friendly species (commensal microbiota). Nevertheless, large groups of naturally occurring bacteriophages that are well-differentiated and selective for the most clinically recognized pathogenic bacterial strains are required. Utilizing genetic engineering techniques that modify the target phage genome to synthesize phages with known characteristics in a brief period o

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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Cyber-security And Digital Forensics (ijcsdf)
Genetic Algorithm Approach for Risk Reduction of Information Security
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Nowadays, information systems constitute a crucial part of organizations; by losing security, these organizations will lose plenty of competitive advantages as well. The core point of information security (InfoSecu) is risk management. There are a great deal of research works and standards in security risk management (ISRM) including NIST 800-30 and ISO/IEC 27005. However, only few works of research focus on InfoSecu risk reduction, while the standards explain general principles and guidelines. They do not provide any implementation details regarding ISRM; as such reducing the InfoSecu risks in uncertain environments is painstaking. Thus, this paper applied a genetic algorithm (GA) for InfoSecu risk reduction in uncertainty. Finally, the ef

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
A Signal Amplification-based Transceiver for Visible Light Communication
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Visible light communication (VLC) is an upcoming wireless technology for next-generation communication for high-speed data transmission. It has the potential for capacity enhancement due to its characteristic large bandwidth. Concerning signal processing and suitable transceiver design for the VLC application, an amplification-based optical transceiver is proposed in this article. The transmitter consists of a driver and laser diode as the light source, while the receiver contains a photodiode and signal amplifying circuit. The design model is proposed for its simplicity in replacing the trans-impedance and transconductance circuits of the conventional modules by a simple amplification circuit and interface converter. Th

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Publication Date
Sat Feb 10 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Properties of Epoxy-Asphalt Pavement Mixture for Bridge Decks
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Improving the ability of asphalt pavement to survive the heavily repeated axle loads and weathering challenges in Iraq has been the subject of research for many years. The critical need for such data in the design and construction of more durable flexible pavement in bridge deck material is paramount. One of new possible steps is the epoxy asphalt concrete, which is classified as a superior asphalt concrete in roads and greatly imparts the level of design and construction. This paper describes a study on 40-50 penetration graded asphalt cement mixed with epoxy to produce asphalt concrete mixtures. The tests carried out are the Marshall properties, permanent deformation, flexural fatigue cracking and moisture damage. Epoxy asphalt mixes perf

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Publication Date
Sat Jan 01 2022
Journal Name
Ieee Access
Fast Computation of Hahn Polynomials for High Order Moments
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Publication Date
Sun Jun 01 2014
Journal Name
مجلة كلية مدينة العلم الجامعة
Palynological study for nine cultivated species of Asteraceae family
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The current research included palynological study for nine ornamental cultivated species of Asteraceae family. The study included measurement the dimensions of pollen grains and there shape in polar view and equatorial view, sculpturing,colpi length and width, spines length and number of spines rows between colpiand exine thickness, the study showed variations in pollen grains characters forthe studied taxa

Publication Date
Tue Apr 02 2024
Journal Name
Advances In Systems Science And Applications
A New Face Swap Detection Technique for Digital Images
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Scopus
Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Efficient Iterative Method for Solving Korteweg-de Vries Equations
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The Korteweg-de Vries equation plays an important role in fluid physics and applied mathematics. This equation is a fundamental within study of shallow water waves. Since these equations arise in many applications and physical phenomena, it is officially showed that this equation has solitary waves as solutions, The Korteweg-de Vries equation is utilized to characterize a long waves travelling in channels. The goal of this paper is to construct the new effective frequent relation to resolve these problems where the semi analytic iterative technique presents new enforcement to solve Korteweg-de Vries equations. The distinctive feature of this method is, it can be utilized to get approximate solutions for travelling waves of 

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Publication Date
Mon Sep 12 2016
Journal Name
Revista Pesquisa Em Fisioterapia
YOGA AS A TREATMENT FOR MUSCULOSKELETAL DISCOMFORTS: A HYPOTHESIS
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Introduction: Nowadays, the prevalence of Musculoskeletal Discomforts (MSD) is increasing in the world. As treatment, usually surgery or physiotherapyare recommended, but they are expensive and may cause side effects. Apracticalcourse of treatment without negative side effects and with permanent positive effects is lacking. Objective: To suggest a practical course of treatment, introduced by a licensed Yoga coach who is experienced in this field, and through thatto shed a light on yoga as treatment for MSD. The hypothesis is that yoga may decrease the pain among individuals with MSD. Methods: This hypothesis is presented based on the practical techniques used in Yoga including body relaxation and breathing awareness (2 minutes & 3 minutes r

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Publication Date
Fri Dec 31 2010
Journal Name
International Journal Of Advancements In Computing Technology
A proposed Technique for Information Hiding Based on DCT
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The aim of this work is to design an algorithm which combines between steganography andcryptography that can hide a text in an image in a way that prevents, as much as possible, anysuspicion of the hidden textThe proposed system depends upon preparing the image data for the next step (DCT Quantization)through steganographic process and using two levels of security: the RSA algorithm and the digitalsignature, then storing the image in a JPEG format. In this case, the secret message will be looked asplaintext with digital signature while the cover is a coloured image. Then, the results of the algorithmare submitted to many criteria in order to be evaluated that prove the sufficiency of the algorithm andits activity. Thus, the proposed algorit

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