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
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.
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 &
... Show MoreIn 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 .
The present calculation covers the building shield during irradiation process and under water storage of three milion curries Cobalt-60 radiation source the calculation results in design requirement of 8m depth of water in the source stoeage pool
This work presents plants recognition system with rotation invariant based on plant leaf. Wavelet energy features are extracted for sub-images (blocks) beside three of leaf shape features: [area, perimeter, circularity ratio]. (8) species of leaves are used in different size and color, (15) samples for each leaf are used. Leaves images are rotated at angles: 90˚, 180˚, 270˚(counterclockwise,clockwise). Euclidean distance is used, the recognition rate was 98.2% with/without rotation.
The conception and experimental assessment of a removable friction-based shear connector (FBSC) for precast steel-concrete composite bridges is presented. The FBSC uses pre-tensioned high-strength steel bolts that pass through countersunk holes drilled on the top flange of the steel beam. Pre-tensioning of the bolts provides the FBSC with significant frictional resistance that essentially prevents relative slip displacement of the concrete slab with respect to the steel beam under service loading. The countersunk holes are grouted to prevent sudden slip of the FBSC when friction resistance is exceeded. Moreover, the FBSC promotes accelerated bridge construction by fully exploiting prefabrication, does not raise issues relevant to precast co
... Show MoreMachine learning models have recently provided great promise in diagnosis of several ophthalmic disorders, including keratoconus (KCN). Keratoconus, a noninflammatory ectatic corneal disorder characterized by progressive cornea thinning, is challenging to detect as signs may be subtle. Several machine learning models have been proposed to detect KCN, however most of the models are supervised and thus require large well-annotated data. This paper proposes a new unsupervised model to detect KCN, based on adapted flower pollination algorithm (FPA) and the k-means algorithm. We will evaluate the proposed models using corneal data collected from 5430 eyes at different stages of KCN severity (1520 healthy, 331 KCN1, 1319 KCN2, 1699 KCN3 a
... Show MoreIntroduction: Breast cancer is a significant global health concern, affecting millions of women worldwide. While advancements in diagnosis and treatment have improved survival rates, the impact of this disease extends beyond physical health. It also significantly influences a woman's lifestyle and overall well-being. Objectives: The current study intends to analyze the lifestyle of breast cancer patients who are receiving therapy or are being followed up at the Oncology Teaching Hospital in Medical City, Baghdad, Iraq. Method: The present study uses a descriptive design with an application of an evaluation approach. A convenience sample of 100 women with breast cancer was selected from the Teaching Oncology Hospital at the Medical C
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