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
Mining association rules is a popular and well-studied method of data mining tasks whose primary aim is the discovers of the correlation among sets of items in the transactional databases. However, generating high- quality association rules in a reasonable time from a given database has been considered as an important and challenging problem, especially with the fast increasing in database's size. Many algorithms for association rules mining have been already proposed with promosing results. In this paper, a new association rules mining algorithm based on Bees Swarm Optimization metaheuristic named Modified Bees Swarm Optimization for Association Rules Mining (MBSO-ARM) algorithm is proposed. Results show that the proposed algorithm can
... Show MoreMost of the water pollutants with dyes are leftovers from industries, including textiles, wool and others. There are many ways to remove dyes such as sorption, oxidation, coagulation, filtration, and biodegradation, Chlorination, ozonation, chemical precipitation, adsorption, electrochemical processes, membrane approaches, and biological treatment are among the most widely used technologies for removing colors from wastewater. Dyes are divided into two types: natural dyes and synthetic dyes.
The use of a communication network in the closed loop control systems has many advantages such as remotely controlling equipment, low cost, easy to maintenance, efficient information transmission, etc. However, the Networked Control System (NCS) has many drawbacks, such as network-induce end-to-end time delay and packet loss, which lead to significant degradation in controller performance and may result in instability. Aiming at solving performance degradation in NCS, this paper propose to take the advantages and strength of the conventional Proportional-Integral-Derivative (PID), Fuzzy Logic (FL), and Gain Scheduling (GS) fundamentals to design a Fuzzy-PID like-Gain Scheduling (F-PID-GS) control technique, which has been proved to be ef
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... Show MoreIn this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .
Recently personal recommender system has spread fast, because of its role in helping users to make their decision. Location-based recommender systems are one of these systems. These systems are working by sensing the location of the person and suggest the best services to him in his area. Unfortunately, these systems that depend on explicit user rating suffering from cold start and sparsity problems. The proposed system depends on the current user position to recommend a hotel to him, and on reviews analysis. The hybrid sentiment analyzer consists of supervised sentiment analyzer and the second stage is lexicon sentiment analyzer. This system has a contribute over the sentiment analyzer by extracting the aspects that users have been ment
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Abstract
Friction stir welding is a relatively new joining process, which involves the joining of metals without fusion or filler materials. In this study, the effect of welding parameters on the mechanical properties of aluminum alloys AA2024-T351 joints produced by FSW was investigated.
Different ranges of welding parameters, as input factors, such as welding speed (6 - 34 mm/min) and rotational speed (725 - 1235 rpm) were used to obtain their influences on the main responses, in terms of elongation, tensile strength, and maximum bending force. Experimental measurements of main responses were taken and analyzed using DESIGN EXPERT 8 experimental design software which was used to develop t
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