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
This research is concerned with designing and simulating an auto control system for a car provided with obstacle avoidance sensors. This car is able to pass through predefined path an around the detected obstacles, and then come back to the intended path. The IR sensor detects the existence of the obstacle through an assumed range of detection, while the visual sensor (camera) feeds back an image including the path that contains an obstacle, which can be useful for determining the obstacle's length, speed, and direction. According to such information, the controller creates transient away point along the longitudinal axis of the obstacle which is the same as the transverse axis of the simulator path at an assumed distance from the
... Show MoreIn wireless broadband communications using single-carrier interleave division multiple access (SC-IDMA) systems, efficient multiuser detection (MUD) classes that make use of joint hybrid decision feedback equalization (HDFE)/ frequency decision-feedback equalization (FDFE) and interference cancellation (IC) techniques, are proposed in conjunction with channel coding to deal with several users accessing the multipath fading channels. In FDFE-IDMA, the feedforward (FF) and feedback (FB) filtering operations of FDFE, which use to remove intersymbol interference (ISI), are implemented by Fast Fourier Transforms (FFTs), while in HDFE-IDMA the only FF filter is implemented by FFTs. Further, the parameters involved in the FDFE/
... Show MoreSolar cells has been assembly with electrolytes including I−/I−3 redox duality employ polyacrylonitrile (PAN), ethylene carbonate (EC), propylene carbonate (PC), with double iodide salts of tetrabutylammonium iodide (TBAI) and Lithium iodide (LiI) and iodine (I2) were thoughtful for enhancing the efficiency of the solar cells. The rendering of the solar cells has been examining by alteration the weight ratio of the salts in the electrolyte. The solar cell with electrolyte comprises (60% wt. TBAI/40% wt. LiI (+I2)) display elevated efficiency of 5.189% under 1000 W/m2 light intensity. While the solar cell with electrolyte comprises (60% wt. LiI/40% wt. TBAI (+I2)) display a lower efficiency of 3.189%. The conductivity raises with the
... Show MoreThe LiCoMnO4 spinel compound was prepared by a sol–gel method. Structural measurements were utilized to investigate the characteristics of LCMO powder. The powder crystallizes in the space group Rd-3m, with a trigonal crystallinity structure, according to XRD analysis (hexagonal axes). SEM images showed that the crystalline grains sizes were about 200 nm - 350 nm, which provides large surface area. The sample had soft magnetic characteristics, according to hysteresis behaviour analysis in the Vibrating Sample Magnetometer (VSM). The prepared material is thought to be a candidate for the applications of energy storage in lithium-ion batteries.
In this paper the variable structure control theory is utilized to derive a discontinuous controller to the magnetic levitation system. The magnetic levitation system model is considered uncertain, which subjected to the uncertainty in system parameters, also it is open-loop unstable and strongly nonlinear. The proposed variable structure control to magnetic levitation system is proved, and the area of attraction is determined. Additionally, the chattering, which induced due to the discontinuity in control law, is attenuated by using a non-smooth approximate. With this approximation the resulted controller is a continuous variable structure controller with a determined steady state error according to the selected control
... Show MoreIn this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained
In this study, different oil fields in Mesopotamian basin, southern Iraq (Siba, Zubair, Nahr - Umr, Majnoon, Halfaya, Kumait, and Amara) were selected for studying burial history. PetroMod software 1D was used for basin constructing and to evaluate burial history of the basin. Results showed that in the upper Jurassic to the Recent, Mesopotamian Basin exhibited a complex subsidence history over a period of about 152 Ma.There are different periods of subsidence: high, moderate, and slow. High subsidence occurred at upper Jurassic- mid Cretaceous and at Miocene due to Tectonic subsidence. Slow subsidence occurred at upper Cretaceous and moderate subsidence at Paleogene. In the upper Jurassic, rapid subsidence is driven under the effect of
... Show MoreFour different spectrophotometric methods are used in this study for the determination of Sulfamethoxazole and sulfanilamide drugs in pharmaceutical compounds, synthetic samples, and in their pure forms. The work comprises four chapters which are shown in the following: Chapter One: Includes a brief for Ultraviolet-Visible (UV-VIS) Absorption spectroscopy, antibacterial drugs and sulfonamides with some methods for their determination. The chapter lists two methods for optimization; univariate method and multivariate method. The later includes different types, two of these were mentioned; simplex method and design of experiment method. Chapter Two: Includes reaction of the two studied drugs with sodium nitrite and hydrochloric acid for diazo
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