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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 May 01 2011
Journal Name
2011 Ieee 3rd International Conference On Communication Software And Networks
Towards computer vision feedback for enhanced CNC machining
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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Magnetic Deflection Coefficient Investigation for Low Energy Particles
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In this research we solved numerically Boltzmann transport equation in order to calculate the transport parameters, such as, drift velocity, W, D/? (ratio of diffusion coefficient to the mobility) and momentum transfer collision frequency ?m, for purpose of determination of magnetic drift velocity WM and magnetic deflection coefficient ? for low energy electrons, that moves in the electric field E, crossed with magnetic field B, i.e; E×B, in the nitrogen, Argon, Helium and it's gases mixtures as a function of: E/N (ratio of electric field strength to the number density of gas), E/P300 (ratio of electric field strength to the gas pressure) and D/? which covered a different ranges for E/P300 at temperatures 300°k (Kelvin). The results show

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Publication Date
Thu Mar 18 2010
Journal Name
Spe Projects, Facilities & Construction
Correlating Optimum Stage Pressure for Sequential Separator Systems
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Summary<p>A study to find the optimum separators pressures of separation stations has been performed. Stage separation of oil and gas is accomplished with a series of separators operating at sequentially reduced pressures. Liquid is discharged from a higher-pressure separator into the lower-pressure separator. The set of working separator pressures that yields maximum recovery of liquid hydrocarbon from the well fluid is the optimum set of pressures, which is the target of this work.</p><p>A computer model is used to find the optimum separator pressures. The model employs the Peng-Robinson equation of state (Peng and Robinson 1976) for volatile oil. The application of t</p> ... Show More
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Bit Record Analysis for Bits Evaluating and Selection
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The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of Ce doped CuO for NO2 gas
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In this work the structural, optical and sensitive properties of Cerium - Copper oxide thin film prepared on silicon and glass substrate by the spray pyrolysis technique at a temperature of (200, 250, 300 °C). The results of (XRD) showed that all the prepared films were of a polycrystalline installation and monoclinic crystal structure with a preferable directions was (111) of CuO. Optical characteristics observed that the absorption coefficient has values for all the prepared CuO: Ce% (104 cm-1) in the visible spectrum, indicating that all the thin films prepared have a direct energy gap. Been fabrication of gas sensors of (CuO: Ce %) within optimum preparation conditions and study sensitivity properties were examined her exposed to ni

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Study of optical properties for Ge - GaAs Heterojunction
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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Tools for Drought Identification and Assessment: A Review
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Drought is a natural phenomenon in many arid, semi-arid, or wet regions. This showed that no region worldwide is excluded from the occurrence of drought. Extreme droughts were caused by global weather warming and climate change. Therefore, it is essential to review the studies conducted on drought to use the recommendations made by the researchers on drought.  The drought was classified into meteorological, agricultural, hydrological, and economic-social. In addition, researchers described the severity of the drought by using various indices which required different input data.  The indices used by various researchers were the Joint Deficit Index (JDI), Effective Drought Index (EDI), Streamflow Drought Index (SDI), Sta

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
ENGLISH FOR SPECIFIC PURPOSES (ESP) AND SYLLABUS DESIGN
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This research has discussed the origins of ESP, addressed key notions about ESP and examined issues in ESP syllabus design. The content of the paper was determined by a need identified based on my  experience as an ESL instructor designing and delivering the content-based language program - Language Preparation for the Cadets and Employment in the Iraqi  College of Police . These issues, where possible, have been supported by current and pertinent academic literature. It is my sincerest hope that these observations will lend insight into the challenges facing the ESL instructor acting as ESP syllabus developer.

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Publication Date
Sun Nov 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Indirect lmunofluorescent Antibody Test for Detecting Chlamydial Infection
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A total of 243 serum samples  were tested  for the presence of

Chlamydia antibodies by ind irect immunofluorescent antibody test.Ninety

nine females were suffering from abortions, 64 were infertile and other 80 were  none  aborted  women.  The  incidence of  Ch lamydia  were  (15%,

9.4%)   and   (3.8%)   in  abortion,   infertile   and   non   aborted   group,

respecti vely.  The  results  also  showed  a difference  in  prevalence rate between the age groups. The  highest  incidence was found  in the age group  20-39 &

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Speaker Verification Using Hybrid Scheme for Arabic Speech
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In this work , a hybrid scheme tor Arabic speech for the recognition

of  the speaker  verification  is presented  . The scheme is hybrid as utilizes the traditional digi tal signal processi ng and neural network . Kohonen neural  network has been used as a recognizer  tor speaker verification after extract spectral  features from an acoustic signal  by Fast Fourier Transformation Algorithm(FFT) .

The system was im plemented using a PENTIUM  processor , I000

MHZ compatible and MS-dos 6.2 .

 

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