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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
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A New Operational Matrix of Derivative for Orthonormal Bernstein Polynomial's
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Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Sliding Mode Vibration Suppression Control Design for a Smart Beam
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Active vibration control is the main problem in different structure. Smart material like piezoelectric make a structure smart, adaptive and self-controlling so, they are effective in active vibration control. In this paper piezoelectric elements are used as sensors and actuators in flexible structures for sensing and actuating purposes, and to control the vibration of a cantilever beam by using sliding mode control. The sliding mode controller (SMC) is designed to attenuate the vibration induced by initial tip displacement which is equal to 15 mm.  It is designed based on the balance realization reduction method where three states are selected for the reduced model from the 24th states that describe the c

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Fabrication and Study of Nano catalysis for Alkaline Fuel Cell
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Scopus
Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Pure & Applied Physics
Diferuloymethane anchored anatase TiO2 nanoparticle for dye sensitized solar cell
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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Design of an Optimal Integral Backstepping Controller for a Quadcopter
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In this paper, an Integral Backstepping Controller (IBC) is designed and optimized for full control, of rotational and translational dynamics, of an unmanned Quadcopter (QC). Before designing the controller, a mathematical model for the QC is developed in a form appropriate for the IBC design. Due to the underactuated property of the QC, it is possible to control the QC Cartesian positions (X, Y, and Z) and the yaw angle through ordering the desired values for them. As for the pitch and roll angles, they are generated by the position controllers. Backstepping Controller (BC) is a practical nonlinear control scheme based on Lyapunov design approach, which can, therefore, guarantee the convergence of the position tracking

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Estimating Parametersof Gumbel Distribution For Maximum Values By using Simulation
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In this research estimated the parameters of Gumbel distribution Type 1 for Maximum values through the use of two estimation methods:- Moments (MoM) and Modification Moments(MM) Method. the Simulation used for comparison between each of the estimation methods to reach the best method to estimate the parameters where the simulation was to generate random data follow Gumbel distributiondepending on three models of the real values of the parameters for different sample sizes with samples of replicate (R=500).The results of the assessment were put in tables prepared for the purpose of comparison, which made depending on the mean squares error (MSE).

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Electrocoagulation for Treatment of Simulated Blowdown Water Of Cooling Tower
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This study investigates the results of electrocoagulation (EC) using aluminum (Al) electrodes as anode and stainless steel (grade 316) as a cathode for removing silica, calcium, and magnesium ions from simulated cooling tower blowdown waters. The simulated water contains (50 mg/l silica, 508 mg/l calcium, and 292 mg/l magnesium). The influence of different experimental parameters, such as current density (0.5, 1, and 2 mA/cm2), initial pH(5,7, and 10), the temperature of the simulated solution(250C and 35 0C), and electrolysis time was studied. The highest removal efficiency of 80.183%, 99.21%, and 98.06% for calcium, silica, and magnesium ions, respectively, were obtained at a current de

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Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Local Search Algorithms for Multi-criteria Single Machine Scheduling Problem
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   Real life scheduling problems require the decision maker to consider a number of criteria before arriving at any decision. In this paper, we consider the multi-criteria scheduling problem of n jobs on single machine to minimize a function of five criteria denoted by total completion times (∑), total tardiness (∑), total earliness (∑), maximum tardiness () and maximum earliness (). The single machine total tardiness problem and total earliness problem are already NP-hard, so the considered problem is strongly NP-hard.

We apply two local search algorithms (LSAs) descent method (DM) and simulated annealing method (SM) for the 1// (∑∑∑

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Publication Date
Thu Dec 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
A survey on bio-signal analysis for human-robot interaction
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<span lang="EN-US">The use of bio-signals analysis in human-robot interaction is rapidly increasing. There is an urgent demand for it in various applications, including health care, rehabilitation, research, technology, and manufacturing. Despite several state-of-the-art bio-signals analyses in human-robot interaction (HRI) research, it is unclear which one is the best. In this paper, the following topics will be discussed: robotic systems should be given priority in the rehabilitation and aid of amputees and disabled people; second, domains of feature extraction approaches now in use, which are divided into three main sections (time, frequency, and time-frequency). The various domains will be discussed, then a discussion of e

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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
Search Result Enhancement For Arabic Datasets Using Modified Chicken Swarm
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The need for information web-searching is needed by many users nowadays. They use the search engines to input their query or question and wait for the answer or best search results. As results to user query the search engines many times may be return irrelevant pages or not related to information need. This paper presents   a proposed model to provide the user with efficient and effective result through search engine, based on modified chicken swarm algorithm  and cosine similarity    to eliminate and delete irrelevant pages(outliers) from the ranked list results, and to improve the results of the user's query   . The proposed model is applied to Arabic dataset and use the ZAD corpus dataset for 27

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