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
In this paper, Touchard polynomials (TPs) are presented for solving Linear Volterra integral equations of the second kind (LVIEs-2k) and the first kind (LVIEs-1k) besides, the singular kernel type of this equation. Illustrative examples show the efficiency of the presented method, and the approximate numerical (AN) solutions are compared with one another method in some examples. All calculations and graphs are performed by program MATLAB2018b.
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In recent years, the number of applications utilizing mobile wireless sensor networks (WSNs) has increased, with the intent of localization for the purposes of monitoring and obtaining data from hazardous areas. Location of the event is very critical in WSN, as sensing data is almost meaningless without the location information. In this paper, two Monte Carlo based localization schemes termed MCL and MSL* are studied. MCL obtains its location through anchor nodes whereas MSL* uses both anchor nodes and normal nodes. The use of normal nodes would increase accuracy and reduce dependency on anchor nodes, but increases communication costs. For this reason, we introduce a new approach called low communication cost schemes to reduce communication
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Background: Surface treatment of machined dental zirconia for enhancement of the adhesion to resin cement, using Er,Cr:YSGG Laser. Materials and Methods: Total number of 42 zirconia disc specimens (9 mm diameter, and 2 mm height) was sintered according to the manufacturer instruction. They are divided into six groups, each group of seven samples. Laser groups (Experiment parameters) were depend on laser total irradiation time, pulse duration, and power. Group (A): 20 sec., 60 µs pulse duration. Group (B): 30 sec., 60 µs pulse duration. Group (C): 40 sec., 60 µs pulse duration. Group (D): 20 sec., 700 µs pulse duration. Group (E): 30 sec., 700 µs pulse duration, with different powers used (1, 1
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A lower extracellular pH is one of the few well-documented physiological differences between tumour and normal tissues. On the other hand, elevated glutathione (GSH) level has been detected in many tumours compared with healthy surrounding tissues. The compound II: 3-(9H-purin-6-yl-thio) carbonothionyl methyl-8-oxo-7-(2-thiophen-2-yl) acetamido-5-thia-1-azabicyclo-4-octo-ene-carboxylic acid was a cephalothin derivative contain 6-mercaptopurine (6-MP). Compound II react with general base catalysis in slightly acidic pH or with sulfhydryl nucleophiles to release the chemotherapeutic drug 6-MP. The generation of compound II was accomplished following multistep reaction procedures. The structure of compound II and its intermediate was confir
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