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
Cuneiform symbols recognition represents a complicated task in pattern recognition and image analysis as a result of problems that related to cuneiform symbols like distortion and unwanted objects that associated with applying Binrizetion process like spots and writing lines. This paper aims to present new proposed algorithms to solve these problems for reaching uniform results about cuneiform symbols recognition that related to (select appropriate Binerized method, erased writing lines and spots) based on statistical Skewness measure, image morphology and distance transform concepts. The experiment results show that our proposed algorithms have excellent result and can be adopted
... Show MoreIn this paper, we generalized the principle of Banach contractive to the relative formula and then used this formula to prove that the set valued mapping has a fixed point in a complete partial metric space. We also showed that the set-valued mapping can have a fixed point in a complete partial metric space without satisfying the contraction condition. Additionally, we justified an example for our proof.
The efficiency of internal combustion engines (ICE) is usually about thirty percent of the total energy of the fuel. The residual energy is lost in the exhaust gas, the lubrication, and the cooling water in the radiators. Recently much of the researcher’s efforts have focused on taking advantage of wasted energy of the exhaust gas. Using a thermoelectric generator (TEG) is one of the promising ways. However, TEG depends entirely on the temperature difference, which may be offered by the exhaust muffler. An experimental test has been conducted to study the thermal performance of a different muffler internal design. The researchers resort to the use of lost energy in an ICE using TEG, which is one of the ways to take adv
... Show MoreIn this paper, an exact stiffness matrix and fixed-end load vector for nonprismatic beams having parabolic varying depth are derived. The principle of strain energy is used in the derivation of the stiffness matrix.
The effect of both shear deformation and the coupling between axial force and the bending moment are considered in the derivation of stiffness matrix. The fixed-end load vector for elements under uniformly distributed or concentrated loads is also derived. The correctness of the derived matrices is verified by numerical examples. It is found that the coupling effect between axial force and bending moment is significant for elements having axial end restraint. It was found that the decrease in bending moment was
in the
In the current study, haemoglobin analytes dissolved in a special buffer (KH2PO4(1M), K2HPO4(1M)) with pH of 7.4 were used to record absorption spectra measurements with a range of concentrations from (10-8 to 10-9) M and an absorption peak of 440nm using Broadband Cavity Enhanced Absorption Spectroscopy (BBCEAS) which is considered a simple, low cost, and robust setup. The principle work of this technique depends on the multiple reflections between the light source, which is represented by the Light Emitting Diode 3 W, and the detector, which is represented by the Avantes spectrophotomer. The optical cavity includes two high reflectivity ≥99% dielectric mirrors (dia
... Show MoreA computational investigation has been carried out on the design and properties of the electrostatic mirror. In this research, we suggest a mathematical expression to represent the axial potential of an electrostatic mirror. The electron beam path under zero magnification condition had been investigated as mirror trajectory with the aid of fourth – order – Runge – Kutta method. The spherical and chromatic aberration coefficients of mirror has computed and normalized in terms of the focal length. The choice of the mirror depends on the operational requirements, i.e. each optical element in optical system has suffer from the chromatic aberration, for this case, it is use to operate the mirror in optical system at various values
... Show MoreIn this paper, the finite difference method is used to solve fractional hyperbolic partial differential equations, by modifying the associated explicit and implicit difference methods used to solve fractional partial differential equation. A comparison with the exact solution is presented and the results are given in tabulated form in order to give a good comparison with the exact solution
This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students , ( 100) males and ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .
Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental
... Show MoreAlgorithms using the second order of B -splines [B (x)] and the third order of B -splines [B,3(x)] are derived to solve 1' , 2nd and 3rd linear Fredholm integro-differential equations (F1DEs). These new procedures have all the useful properties of B -spline function and can be used comparatively greater computational ease and efficiency.The results of these algorithms are compared with the cubic spline function.Two numerical examples are given for conciliated the results of this method.
In this work, a simple and new method is proposed to simultaneously improve the physical layer security and the transmission performance of the optical orthogonal frequency division multiplexing system, by combining orthogonal frequency division multiplexing technique with chaotic theory principles. In the system, a 2-D chaotic map is employed. The introduced system replaces complex operations such as matrix multiplication with simple operations such as multiplexing and inverting. The system performance in terms of bit error rate (BER) and peak to average ratio (PAPR) is enhanced. The system is simulated using Optisystem15 with a MATLAB2016 and for different constellations. The simulation results showed that the BE
... Show More