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
The heat exchanger is a device used to transfer heat energy between two fluids, hot and cold. In this work, an output feedback adaptive sliding mode controller is designed to control the temperature of the outlet cold water for plate heat exchanger. The measurement of the outlet cold temperature is the only information required. Hence, a sliding mode differentiator was designed to estimate the time derivative of outlet hot water temperature, which it is needed for constructing a sliding variable. The discontinuous gain value of the sliding mode controller is adapted according to a certain adaptation law. Two constraints which imposed on the volumetric flow rate of outlet cold (control input) were considered within the rules of the proposed
... Show MoreThe pancreatic ductal adenocarcinoma (PDAC), which represents over 90% of pancreatic cancer cases,
has the highest proliferative and metastatic rate in comparison to other pancreatic cancer compartments. This
study is designed to determine whether small nucleolar RNA, H/ACA box 64 (snoRNA64) is associated with
pancreatic cancer initiation and progression. Gene expression data from the Gene Expression Omnibus (GEO)
repository have shown that snoRNA64 expression is reduced in primary and metastatic pancreatic cancer as
compared to normal tissues based on statistical analysis of the in Silico analysis. Using qPCR techniques,
pancreatic cancer cell lines include PK-1, PK-8, PK-4, and Mia PaCa-2 with differ
<p>Combating the COVID-19 epidemic has emerged as one of the most promising healthcare the world's challenges have ever seen. COVID-19 cases must be accurately and quickly diagnosed to receive proper medical treatment and limit the pandemic. Imaging approaches for chest radiography have been proven in order to be more successful in detecting coronavirus than the (RT-PCR) approach. Transfer knowledge is more suited to categorize patterns in medical pictures since the number of available medical images is limited. This paper illustrates a convolutional neural network (CNN) and recurrent neural network (RNN) hybrid architecture for the diagnosis of COVID-19 from chest X-rays. The deep transfer methods used were VGG19, DenseNet121
... Show MoreIn this investigative endeavor, a novel concrete variety incorporating sulfur-2,4-dinitrophenylhydrazine modification was developed, and its diverse attributes were explored. This innovative concrete was produced using sulfur-2,4-dinitrophenylhydrazine modification and an array of components. The newly created sulfur-2,4-dinitrophenylhydrazine modifier was synthesized. The surface texture resulting from this modifier was examined using SEM and EDS techniques. The component ratios within concrete, chemical and physical traits derived from the sulfur-2,4-dinitrophenylhydrazine modifier, chemical and corrosion resistance of concrete, concrete stability against water absorption, concrete resilience against freezing, physical and mechanical p
... Show MoreIn high-dimensional semiparametric regression, balancing accuracy and interpretability often requires combining dimension reduction with variable selection. This study intro- duces two novel methods for dimension reduction in additive partial linear models: (i) minimum average variance estimation (MAVE) combined with the adaptive least abso- lute shrinkage and selection operator (MAVE-ALASSO) and (ii) MAVE with smoothly clipped absolute deviation (MAVE-SCAD). These methods leverage the flexibility of MAVE for sufficient dimension reduction while incorporating adaptive penalties to en- sure sparse and interpretable models. The performance of both methods is evaluated through simulations using the mean squared error and variable selection cri
... Show MoreThe direct application of cold atmospheric plasma (CAP) is the main scope of plasma medicine in or on the organism for curative purposes. Cold plasma is both effective in disrupting a wide range of microorganisms including multiple drug resistant ones (MDRs) and to stimulate proliferation of mammalian cells. It has obtained by Floating Electrode Dielectric Barrier Discharge (FE-DBD) system. The present study aimed to show the effected of cold plasma on the fertility hormones LH, Prolactin, Estrogen, and Testosterone hormones for healthy adult female rats (Albino) / bulb c). There are divided into many groups according to time exposure of plasma (15, 30, 60, and 90 second) and a refere
Amplitude variation with offset (AVO) analysis is an 1 efficient tool for hydrocarbon detection and identification of elastic rock properties and fluid types. It has been applied in the present study using reprocessed pre-stack 2D seismic data (1992, Caulerpa) from north-west of the Bonaparte Basin, Australia. The AVO response along the 2D pre-stack seismic data in the Laminaria High NW shelf of Australia was also investigated. Three hypotheses were suggested to investigate the AVO behaviour of the amplitude anomalies in which three different factors; fluid substitution, porosity and thickness (Wedge model) were tested. The AVO models with the synthetic gathers were analysed using log information to find which of these is the
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