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
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A New Operational Matrix of Derivative for Orthonormal Bernstein Polynomial's
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Wed Feb 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Optimized Kalman filters for sensorless vector control induction motor drives
...Show More Authors

<span lang="EN-US">This paper presents the comparison between optimized unscented Kalman filter (UKF) and optimized extended Kalman filter (EKF) for sensorless direct field orientation control induction motor (DFOCIM) drive. The high performance of UKF and EKF depends on the accurate selection of state and noise covariance matrices. For this goal, multi objective function genetic algorithm is used to find the optimal values of state and noise covariance matrices. The main objectives of genetic algorithm to be minimized are the mean square errors (MSE) between actual and estimation of speed, current, and flux. Simulation results show the optimal state and noise covariance matrices can improve the estimation of speed, current, t

... Show More
Crossref (4)
Crossref
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Production of Zinc oxide for medical application from Zinc scraps
...Show More Authors

In this work ,medical zinc oxide was produced from zinc scraps instead of traditional method which used for medical applications such as skin diseases, Iraq is importing around 50 ton/year for samarra plant the producted powder has apartical size less than 5 micron and the purity was more than 99.98%,also apilot plant of yield capacitiy 15 kg/8hours wsa designed and manufactured .

View Publication Preview PDF
Crossref
Publication Date
Wed May 01 2024
Journal Name
Scientific Visualization
Shadow Detection and Elimination for Robot and Machine Vision Applications
...Show More Authors

Shadow removal is crucial for robot and machine vision as the accuracy of object detection is greatly influenced by the uncertainty and ambiguity of the visual scene. In this paper, we introduce a new algorithm for shadow detection and removal based on different shapes, orientations, and spatial extents of Gaussian equations. Here, the contrast information of the visual scene is utilized for shadow detection and removal through five consecutive processing stages. In the first stage, contrast filtering is performed to obtain the contrast information of the image. The second stage involves a normalization process that suppresses noise and generates a balanced intensity at a specific position compared to the neighboring intensit

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Aug 01 2017
Journal Name
Iosr Journal Of Dental And Medical Sciences (iosr-jdms)
Utilizing Home Pregnancy Test Kits for Diagnosis of Leaking Liquor
...Show More Authors

Before the start of delivery, any membranes rupture could be named as a premature rupture of membranes (PROM), which may need special obstetrical interactions to minimize perinatal complications, it is important topromptly diagnose PROM, the method used should be accurate, cheap, simple, and widely available. This was exactly the idea behind this study to use an ordinary pregnancy test kit aiming to confirm presence of PROM.Over a 6 months’ period, 60 pregnant women with a history of leaking liquor and a positive speculum examination for amniotic fluid pooling were collected prospectively and compared with other 60 women (control group) with uneventful pregnancy. Majority of patients with positive leaking liquor signs and symptoms had a p

... Show More
View Publication
Publication Date
Wed Feb 07 2018
Journal Name
Proceedings Of The 2018 4th International Conference On Mechatronics And Robotics Engineering
Secure Transition for Robotic Surgery With Elliptic Curve Diffie Hellman
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sat Oct 31 2020
Journal Name
Eastern-european Journal Of Enterprise Technologies
Design and development of high-accuracy machine for wire bending
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Thu Mar 13 2025
Journal Name
Academia Open
Deep Learning and Fusion Techniques for High-Precision Image Matting:
...Show More Authors

General Background: Deep image matting is a fundamental task in computer vision, enabling precise foreground extraction from complex backgrounds, with applications in augmented reality, computer graphics, and video processing. Specific Background: Despite advancements in deep learning-based methods, preserving fine details such as hair and transparency remains a challenge. Knowledge Gap: Existing approaches struggle with accuracy and efficiency, necessitating novel techniques to enhance matting precision. Aims: This study integrates deep learning with fusion techniques to improve alpha matte estimation, proposing a lightweight U-Net model incorporating color-space fusion and preprocessing. Results: Experiments using the AdobeComposition-1k

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2009
Journal Name
2009 Ieee Symposium On Industrial Electronics &amp; Applications
Assessing combinatorial interaction strategy for reverse engineering of combinational circuits
...Show More Authors

View Publication
Scopus (9)
Crossref (8)
Scopus Crossref
Publication Date
Sat Jan 01 2011
Journal Name
International Journal Of Computer Theory And Engineering
MIPOG - An Efficient t-Way Minimization Strategy for Combinatorial Testing
...Show More Authors

View Publication
Crossref (16)
Crossref