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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
Tue Jan 01 2019
Journal Name
Energy Procedia
Fabrication and characterization of n- InSb Heterojunction for optoelectronic device
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of functional disability on lifestyle for patients with arthritis
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A descriptive study, which was using an assessment approach, was conducted for the
determination of the impact of rheumatoid arthritis and osteoarthritis patient’s functional disability
upon their life style. The study was carried out at the Rheumatology and outpatients clinics of ALKarama
Teaching Hospital, Baghdad Teaching Hospital AL-Kindey Teaching Hospital and Specialized
surgeries Teaching Hospital for the period of October 15th 2003 through May 13th 2004 in Baghdad
City. A purposive (non-probability) sample of (245) arthritis patients which was comprised (111)
rheumatoid arthritis patients and (134) osteoarthritis patients, was selected out of the early stated
settings. The questionnaire was comprised of

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Publication Date
Sun Jan 01 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
A reliable numerical simulation technique for solving COVID-19 model
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Publication Date
Sun Jan 01 2017
Journal Name
Ieee Access
On Computational Aspects of Tchebichef Polynomials for Higher Polynomial Order
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
A Parallel Adaptive Genetic Algorithm for Job Shop Scheduling Problem
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Publication Date
Fri Mar 20 2009
Journal Name
Ijcsns International Journal Of Computer Science And Network Security
Pre-processing Importance for Extracting Contours from Noisy Echocardiographic Images
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Contours extraction from two dimensional echocardiographic images has been a challenge in digital image processing. This is essentially due to the heavy noise, poor quality of these images and some artifacts like papillary muscles, intra-cavity structures as chordate, and valves that can interfere with the endocardial border tracking. In this paper, we will present a technique to extract the contours of heart boundaries from a sequence of echocardiographic images, where it started with pre-processing to reduce noise and produce better image quality. By pre-processing the images, the unclear edges are avoided, and we can get an accurate detection of both heart boundary and movement of heart valves.

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Publication Date
Tue Sep 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Creep-Fatigue Interaction Damage for Polyamide 6,6 Composites
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    This paper aims to study the damage generated due to creep-fatigue interaction behaviors in solid polyamide 6,6 and its composites that include 1%wt of carbon nanotubes or 30% wt short carbon fiber prepared by an injection technique. The investigation also includes studying the influence of applied temperatures higher than the glass transition temperatures on mechanical properties. The obtained results showed that the addition of reinforcement materials increased all the mechanical properties, while the increase in test temperature reduced all mechanical properties, especially for polyamide 6,6. The creep-fatigue interaction resistance also improved due to the addition of reinforcement materials by inc

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Third Order Differential Subordination for Analytic Functions Involving Convolution Operator
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       In the present paper, by making use of the new generalized operator, some results of third order differential subordination and differential superordination consequence for analytic functions are obtained. Also, some sandwich-type theorems are presented.

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Investigation of Moisture Sorption Isotherms for Mefenamic Acid Tablets
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   The moisture sorption isotherms of Mefenamic acid tablets were investigated by measuring the experimental equilibrium moisture content (EMC) using the static method of saturated salt solutions at three temperatures (25, 35, and 45°C) and water activity range from 0.056 to 0.8434. The results showed that EMC increased when relative humidity increased and the sorption capacity decreased, the tablets became less hygroscopic and more stable when the temperature increased at constant water activity. The sorption curves had a sigmoid shape, type II according to Brunauer’s classification. The hysteresis effect was significant along with the whole sorption process. The results were fitted to three models: Oswin, Smith, and Guggen

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Publication Date
Sat Sep 01 2012
Journal Name
2012 International Conference On Statistics In Science, Business And Engineering (icssbe)
A proposal method for selecting smoothing parameter with missing values
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In this paper we proposed a new method for selecting a smoothing parameter in kernel estimator to estimate a nonparametric regression function in the presence of missing values. The proposed method is based on work on the golden ratio and Surah AL-E-Imran in the Qur'an. Simulation experiments were conducted to study a small sample behavior. The results proved the superiority the proposed on the competition method for selecting smoothing parameter.

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