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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
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life for Adult Patients with Chronic Obstructive Pulmonary Disease
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Objective(s): To determine the quality of life for adults with a chronic obstructive pulmonary disease.
Methodology: A descriptive study was carried out on (80) patients with a chronic obstructive pulmonary disease from
December 2008 through October 2009 with special inclusion criteria (adult paƟents from 18 years and above exclude
the patients who suffer complication related of disease and from psychological problems and other chronic illnesses.
The data were analyzed through the application of descriptive data analysis approach and inferential data approach.
Result: The study indicated that the determination of QoL for COPD depended on the level of effect .The grades
according to R.S are: "high" effect of disease in

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Hurst Exponent and Tsallis Entropy Markers for Epileptic Detection from Children
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The aim of the present study was to distinguish between healthy children and those with epilepsy by electroencephalography (EEG). Two biomarkers including Hurst exponents (H) and Tsallis entropy (TE) were used to investigate the background activity of EEG of 10 healthy children and 10 with epilepsy. EEG artifacts were removed using Savitzky-Golay (SG) filter. As it hypothesize, there was a significant changes in irregularity and complexity in epileptic EEG in comparison with healthy control subjects using t-test (p< 0.05). The increasing in complexity changes were observed in H and TE results of epileptic subjects make them suggested EEG biomarker associated with epilepsy and a reliable tool for detection and identification of this di

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Publication Date
Sat Dec 17 2022
Journal Name
Journal Of Al-ma'moon College
Simulation and Implementation of SNR Measurement processor for Adaptive Communication Systems
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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Brain Tumour Detection using Fine-Tuning Mechanism for Magnetic Resonance Imaging
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In this paper, new brain tumour detection method is discovered whereby the normal slices are disassembled from the abnormal ones. Three main phases are deployed including the extraction of the cerebral tissue, the detection of abnormal block and the mechanism of fine-tuning and finally the detection of abnormal slice according to the detected abnormal blocks. Through experimental tests, progress made by the suggested means is assessed and verified. As a result, in terms of qualitative assessment, it is found that the performance of proposed method is satisfactory and may contribute to the development of reliable MRI brain tumour diagnosis and treatments.

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Charge density distributions for odd-A of 2s-1d shell nuclei
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An analytical expression for the charge density distributions is derived based on the use of occupation numbers of the states and the single particle wave functions of the harmonic oscillator potential with size parameters chosen to reproduce the observed root mean square charge radii for all considered nuclei. The derived expression, which is applicable throughout the whole region of shell nuclei, has been employed in the calculations concerning the charge density distributions for odd- of shell nuclei, such as and nuclei. It is found that introducing an additional parameters, namely and which reflect the difference of the occupation numbers of the states from the prediction of the simple shell model leads to obtain a remarkabl

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Publication Date
Fri Apr 28 2023
Journal Name
Surgical Neurology International
Neurosurgery theater-based learning: Etiquette and preparation tips for medical students
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Publication Date
Thu Jan 16 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparison of some reliability estimation methods for Laplace distribution using simulations
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In this paper, we derived an estimator of reliability function for Laplace distribution with two parameters using Bayes method with square error loss function, Jeffery’s formula and conditional probability random variable of observation. The main objective of this study is to find the efficiency of the derived Bayesian estimator compared to the maximum likelihood of this function and moment method using simulation technique by Monte Carlo method under different Laplace distribution parameters and sample sizes. The consequences have shown that Bayes estimator has been more efficient than the maximum likelihood estimator and moment estimator in all samples sizes

Publication Date
Tue Jun 18 2024
Journal Name
2024 Ieee 33rd International Symposium On Industrial Electronics (isie)
An Adaptive Integral Sliding Mode Control for Disturbed Servo Motor Systems
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Abstract-Servo motors are important parts of industry automation due to their several advantages such as cost and energy efficiency, simple design, and flexibility. However, the position control of the servo motor is a difficult task because of different factors of external disturbances, nonlinearities, and uncertainties. To tackle these challenges, an adaptive integral sliding mode control (AISMC) is proposed, in which a novel bidirectional adaptive law is constructed to reduce the control chattering. The proposed control has three steps to be designed. Firstly, a full-order integral sliding manifold is designed to improve the servo motor position tracking performance, in which the reaching phase is eliminated to achieve the invariance of

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Publication Date
Fri Jul 01 2011
Journal Name
25th International Cartographic Conference
User generated content and formal data sources for integrating geospatial data
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Today, problems of spatial data integration have been further complicated by the rapid development in communication technologies and the increasing amount of available data sources on the World Wide Web. Thus, web-based geospatial data sources can be managed by different communities and the data themselves can vary in respect to quality, coverage, and purpose. Integrating such multiple geospatial datasets remains a challenge for geospatial data consumers. This paper concentrates on the integration of geometric and classification schemes for official data, such as Ordnance Survey (OS) national mapping data, with volunteered geographic information (VGI) data, such as the data derived from the OpenStreetMap (OSM) project. Useful descriptions o

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Brain Dominance Learning Styles for Secondary School Students Distinguished and Ordinary
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The current research aims at detecting Brain Dominance Learning Styles distinguished
and ordinary secondary school students (males and females).The researcher adopted Torrance
measure, known as ‘the style of your learning and thinking to measure Brain Dominance
Learning Styles’, the codified version of Joseph Qitami (1986); picture (a). The researcher
verified the standard properties of tool. The final application sample was 352 distinguished
and ordinary students; 176 distinguished male and female students and 176 ordinary male and
female students at the scientific fifth level of secondary school from schools in the province of
Baghdad, AL- KarKh Education Directorates in the First and Second . and who have been

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