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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
Sat Dec 01 2018
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
An Energy-Aware and Load-balancing Routing scheme for Wireless Sensor Networks
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<p>Energy and memory limitations are considerable constraints of sensor nodes in wireless sensor networks (WSNs). The limited energy supplied to network nodes causes WSNs to face crucial functional limitations. Therefore, the problem of limited energy resource on sensor nodes can only be addressed by using them efficiently. In this research work, an energy-balancing routing scheme for in-network data aggregation is presented. This scheme is referred to as Energy-aware and load-Balancing Routing scheme for Data Aggregation (hereinafter referred to as EBR-DA). The EBRDA aims to provide an energy efficient multiple-hop routing to the destination on the basis of the quality of the links between the source and destination. In

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Publication Date
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Computer Literacy with Skills of Seeking for Information Electronically among University Students
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Computer literacy is an urgent necessity for university students, given the rapid development in the means of communication in which we live in this era, and the flow of abundant information. Mainly on the computer in all administrative and academic transactions, where first of all the registration for the semester is done through the computer. Computer culture has many characteristics and advantages that distinguish it from other sciences, including the concept of computer culture that cannot be defined absolutely, and it is difficult to define its levels, because the specifications of the computer-educated individual differ from one individual to another, and from time to time also, you find it a luxury in a country What, and you

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Publication Date
Sun Sep 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Development of PVT Correlation for Iraqi Crude Oils Using Artificial Neural Network
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Several correlations have been proposed for bubble point pressure, however, the correlations could not predict bubble point pressure accurately over the wide range of operating conditions. This study presents Artificial Neural Network (ANN) model for predicting the bubble point pressure especially for oil fields in Iraq. The most affecting parameters were used as the input layer to the network. Those were reservoir temperature, oil gravity, solution gas-oil ratio and gas relative density. The model was developed using 104 real data points collected from Iraqi reservoirs. The data was divided into two groups: the first was used to train the ANN model, and the second was used to test the model to evaluate their accuracy and trend stability

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Publication Date
Sat Jan 01 2022
Journal Name
Computers, Materials &amp; Continua
An Optimal Method for Supply Chain Logistics Management Based on Neural Network
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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
IFFT-Based Microwave Non-Destructive Testing for Delamination Detection and Thickness Estimation
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Publication Date
Thu Aug 31 2023
Journal Name
Journal Européen Des Systèmes Automatisés​
An IoT and Machine Learning-Based Predictive Maintenance System for Electrical Motors
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The rise of Industry 4.0 and smart manufacturing has highlighted the importance of utilizing intelligent manufacturing techniques, tools, and methods, including predictive maintenance. This feature allows for the early identification of potential issues with machinery, preventing them from reaching critical stages. This paper proposes an intelligent predictive maintenance system for industrial equipment monitoring. The system integrates Industrial IoT, MQTT messaging and machine learning algorithms. Vibration, current and temperature sensors collect real-time data from electrical motors which is analyzed using five ML models to detect anomalies and predict failures, enabling proactive maintenance. The MQTT protocol is used for efficient com

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Publication Date
Mon Aug 01 2022
Journal Name
Water, Air, & Soil Pollution
Cladophora Algae Modified with CuO Nanoparticles for Tetracycline Removal from Aqueous Solutions
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Modified algae with nano copper oxide (CuO) were used as adsorption media to remove tetracycline (TEC) from aqueous solutions. Functional groups, morphology, structure, and percentages of surfactants before and after adsorption were characterised through Fourier-transform infrared (FTIR), X-ray diffraction (XRD), scanning electron microscopy (SEM), and energy-dispersive spectroscopy (EDS). Several variables, including pH, connection time, dosage, initial concentrations, and temperature, were controlled to obtain the optimum condition. Thermodynamic studies, adsorption isotherm, and kinetics models were examined to describe and recognise the type of interactions involved. Resultantly, the best operation conditions were at pH 7, contact time

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Preparation of SiO2:TiO2 for High-Performance Double Layer Anti-Reflection Coating
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        In this work, an anti-reflection coating was prepared in the region (400-1000) nm of wavelength, with a double layer of silicon dioxide (SiO2) as an inner layer and the second layer of the mixture (SiO2) and titanium dioxide (TiO2) with certain ratios, as an outer layer using the chemical spraying method with a number of 6 sprays of layer SiO2 and 12 sprays of layer SiO2 - TiO2. Using the method of chemical spraying deposited on the glass as a substrate with a different number of sprays of SiO2, and a fixed number of TiO2-SiO2. The optical and structural properties were determined using UV-Vis spectroscopy and atomic force mi

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Publication Date
Mon Oct 30 2023
Journal Name
Traitement Du Signal
A Comprehensive Review on Machine Learning Approaches for Enhancing Human Speech Recognition
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Publication Date
Sun Mar 30 2025
Journal Name
Studia Universitatis Babeș-bolyai Chemia
GREEN SPECTROPHOTOMETRIC METHOD FOR CONCURRENT ESTIMATION OF PIROXICAM AND MEFENAMIC ACID MIXTURE
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The purpose of this work is to concurrently estimate the UVvisible spectra of binary combinations of piroxicam and mefenamic acid using the chemometric approach. To create the model, spectral data from 73 samples (with wavelengths between 200 and 400 nm) were employed. A two-layer artificial neural network model was created, with two neurons in the output layer and fourteen neurons in the hidden layer. The model was trained to simulate the concentrations and spectra of piroxicam and mefenamic acid. For piroxicam and mefenamic acid, respectively, the Levenberg-Marquardt algorithm with feed-forward back-propagation learning produced root mean square errors of prediction of 0.1679 μg/mL and 0.1154 μg/mL, with coefficients of determination of

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