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
Pattern matching algorithms are usually used as detecting process in intrusion detection system. The efficiency of these algorithms is affected by the performance of the intrusion detection system which reflects the requirement of a new investigation in this field. Four matching algorithms and a combined of two algorithms, for intrusion detection system based on new DNA encoding, are applied for evaluation of their achievements. These algorithms are Brute-force algorithm, Boyer-Moore algorithm, Horspool algorithm, Knuth-Morris-Pratt algorithm, and the combined of Boyer-Moore algorithm and Knuth–Morris– Pratt algorithm. The performance of the proposed approach is calculated based on the executed time, where these algorithms are applied o
... Show MoreThis paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on the exp
... Show MoreIn this paper, an efficient image segmentation scheme is proposed of boundary based & geometric region features as an alternative way of utilizing statistical base only. The test results vary according to partitioning control parameters values and image details or characteristics, with preserving the segmented image edges.
Based on a finite element analysis using Matlab coding, eigenvalue problem has been formulated and solved for the buckling analysis of non-prismatic columns. Different numbers of elements per column length have been used to assess the rate of convergence for the model. Then the proposed model has been used to determine the critical buckling load factor () for the idealized supported columns based on the comparison of their buckling loads with the corresponding hinge supported columns . Finally in this study the critical buckling factor () under end force (P) increases by about 3.71% with the tapered ratio increment of 10% for different end supported columns and the relationship between normalized critical load and slenderness ratio was g
... Show MoreThe aim of advancements in technologies is to increase scientific development and get the overall human satisfaction and comfortability. One of the active research area in recent years that addresses the above mentioned issues, is the integration of radio frequency identification (RFID) technology into network-based systems. Even though, RFID is considered as a promising technology, it has some bleeding points. This paper identifies seven intertwined deficiencies, namely: remote setting, scalability, power saving, remote and concurrent tracking, reusability, automation, and continuity in work. This paper proposes the construction of a general purpose infrastructure for RFID-based applications (IRFID) to tackle these deficiencies. Finally
... Show MoreBackground: Urinary incontinence (UI) is a common disorder that affects women of various ages and impacts all aspects of life. This condition negatively influences quality of life. Fractional CO2 laser (10600nm) is the recent method for treatment of stress urinary incontinence in women. Objectives: The purpose of the study was to evaluate the efficacy and safety of fractional CO2 laser (10600nm) in the treatment of female stress urinary incontinence. Materials & Methods: This study was done from July 2020 to February 2021conducted at the laser institute for postgraduate studies university of Baghdad, patients collected from a private clinic and the Department of
... Show MoreIn this paper, an exact stiffness matrix and fixed-end load vector for nonprismatic beams having parabolic varying depth are derived. The principle of strain energy is used in the derivation of the stiffness matrix.
The effect of both shear deformation and the coupling between axial force and the bending moment are considered in the derivation of stiffness matrix. The fixed-end load vector for elements under uniformly distributed or concentrated loads is also derived. The correctness of the derived matrices is verified by numerical examples. It is found that the coupling effect between axial force and bending moment is significant for elements having axial end restraint. It was found that the decrease in bending moment was
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Project management are still depending on manual exchange of information based on paper documents. Where design drawings drafting by computer-aided design (CAD), but the data needed by project management software can not be extracted directly from CAD, and must be manually entered by the user. The process of calculation and collection of information from drawings and enter in the project management software needs effort and time with the possibility of errors in the transfer and enter of information. This research presents an integrated computer system for building projects where the extraction and import quantities, through the interpretation of AutoCAD drawing with MS Access database of unit costs and productivities for the pricing and
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