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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 Jan 19 2019
Journal Name
Artificial Intelligence Review
Survey on supervised machine learning techniques for automatic text classification
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Publication Date
Tue Aug 30 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Association between Digital Addiction and Sleep Habits for Preschool Children
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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Transethosomes a novel transdermal drug delivery system for antifungal drugs
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Publication Date
Tue Nov 01 2022
Journal Name
Japanese Dental Science Review
Pathogenesis of periodontitis – A potential role for epithelial-mesenchymal transition
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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Characterization of Alginate with Natural Polymers Combination for Drug Encapsulation
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Alginate is one of the natural biopolymers that is widely used for drug formulations, combination of alginate with other polymers, such as gum acacia, pectin, and carrageenan can increase mechanical strength, therefore, can reduce leakage of the encapsulated active pharmaceutical ingredient from the polymer matrix. Interaction of alginate and these polymers can occur via intermolecular hydrogen bonds causing synergism, which is determined from the viscosity of polymer mixture.

Alginate was combined with gum acacia/pectin/carrageenan in different blending ratios (100:0, 75:25, 50:50, 25:75, and 0:100) with and without addition of CaCl2. The synergism effect is obtained from the design of experimental (DoE), and calculati

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
CuInS2 Ternary Compound as Absorption Layer for Solar Cell Fabrication
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Copper indium disulphide, CuInS2, is a promising absorber material for thin film photovoltaic which has recently attracted considerable attention due to its suitability to reach high efficiency solar cells by using low cost techniques. In this work CuInS2 thin films have been deposited by chemical spray pyrolysis onto glass substrates at ambient atmosphere, using different [Cu]/[In] ratio in the aqueous solutions at substrate temperature 3000C
and different annealing temperatures . Structural and optical properties of CIS films were analyzed by X-ray diffraction, and optical spectroscopy. Sprayed CIS films are polycrystalline with a chalcopyrite structure with a preferential orientation along the 112 direction and no remains of oxides

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Engineering
Scheme for Generating True Random Numbers using Electro-mechanical Switches
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This paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on the exp

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Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
Noise Reduction and Gestational Age Estimation for Ultrasound Fetuses Images.
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Ultrasound imaging is often preferred over other medical imaging modalities because it is non-invasive, non-ionizing, and low-cost. However, the main weakness of medical ultrasound image is the poor quality of images, due to presence of speckle noise and blurring. Speckle is characteristic phenomenon in ultrasound images, which can be described as random multiplicative noise that occurrence is often undesirable, since it affects the tasks of human interpretation and diagnosis. Blurring is a form of bandwidth reduction of an ideal image owing to the imperfect image formation process. Image denoising involves processing of the image data to produce a visually high quality image. The denoising algorithms may be classified into two categorie

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Artificial Neural Network Model for Wastewater Projects Maintenance Management Plan
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Wastewater projects are one of the most important infrastructure projects, which require developing strategic plans to manage these projects. Most of the wastewater projects in Iraq don’t have a maintenance plan. This research aims to prepare the maintenance management plan (MMP) for wastewater projects. The objective of the research is to predict the cost and time of maintenance projects by building a model using ANN. The research sample included (15) completed projects in Wasit Governorate, where the researcher was able to obtain the data of these projects through the historical information of the Wasit Sewage Directorate. In this research artificial neural networks (ANN) technique was used to build two models (cost

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Development of an Integrated Construction Management System for Building Estimation
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Project management are still depending on manual exchange of information based on paper documents. Where design drawings drafting by computer-aided design (CAD), but the data needed by project management software can not be extracted directly from CAD, and must be manually entered by the user. The process of calculation and collection of information from drawings and enter in the project management software needs effort and time with the possibility of errors in the transfer and enter of information. This research presents an integrated computer system for building projects where the extraction and import quantities, through the interpretation of AutoCAD drawing with MS Access database of unit costs and productivities for the pricing and

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