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
Abstract
This paper represents a study of the effect of the soil type, the drilling parameters and the drilling tool properties on the dynamic vibrational behavior of the drilling rig and its assessment in the drilling system. So first, an experimental drilling rig was designed and constructed to embrace the numerical work.
The experimental work included implementation of the drill-string in different types of soil with different properties according to the difference in the grains size, at different rotational speeds (RPM), and different weights on bit (WOB) (Thrust force), in a way that allows establishing the charts that correlate the vibration acceleration, the rate of penetration (ROP), and the power
... Show MorePragmatics looked at literary discourse as an external subject that needed an actor and based on a communicative relationship, that is, it examines literary work by focusing on the author's intent, and attempting to monitor the pilgrim and logical dimension in the text. It focuses on the practical and communicative aspect of the language, which aims to convince the recipient and his or her emotional influence.And the novel (Yamrim) starting from the title (Sos) communication, and building dialogue and pilgrims based on two different logic completely, the logic of optimism and look at things with absolute objectivity, the logic of pessimism and closure and look at things with absolute passion. These two tendencies are embodied by the char
... Show MoreIt has become necessary to change from a traditional system to an automated system in production processes, because it has high advantages. The most important of them is improving and increasing production. But there is still a need to improve and develop the work of these systems.
The objective of this work is to study time reduction by combining multiple sequences of operations into one process. To carry out this work, the pneumatic system is designed to decrease\ increase the time of the sequence that performs a pick and place process through optimizing the sequences based on the obstacle dimensions. Three axes are represented using pneumatic cylinders that move according to the sequence used. The system is implemented and con
... Show MoreIn this work, new di-acid monomers 4, 4’-di-carboxillic-4â€-bromo-2â€, 6â€-dimethyl triphenylamine (Ma), 4, 4’- di-carboxylic -4â€-chloro-2â€, 6â€-dimethyl triphenylamine (Mb) and 4, 4’- di-carboxylic -2â€,4â€-dichloro-6â€-methyl triphenylamine (Mc) were synthesized by reaction of p-cyanobenzofluride with three different aromatic amines (4-bromo,2,6-dimethyl aniline, 4-chloro,2,6-dimethyl aniline and 2,4 dichloro, 6- methyl aniline ) via aromatic nucleophilc substitution method to form three di cyano intermediates 4, 4’-Dicyano-4â€-bromo-2â€, 6â€-dimethyl triphenylamine (Da), 4,
... Show MoreThe human kidney is one of the most important organs in the human body; it performs many functions
and has a great impact on the work of the rest of the organs. Among the most important possible treatments is
dialysis, which works as an external artificial kidney, and several studies have worked to enhance the
mechanism of dialysate flow and improve the permeability of its membrane. This study introduces a new
numerical model based on previous research discussing the variations in the concentrations of sodium,
potassium, and urea in the extracellular area in the blood during hemodialysis. We simulated the differential
equations related to mass transfer diffusion and we developed the model in MATLAB Simu
Since the beginning of this century, a new communication map has been formed that foretells to get mankind to enter into a media environment in which the media is mixed with communication, which is technically and even intellectually known as integration.
This environment and its features are no different from the environment in its natural physical incision. If the level and temperature in the physical nature is a specific issue in the natural ecological balance, the level of freedoms, especially the transfer of information and views and circulation in society is also a determinant in the extent of media balance in the world on the one hand and in each country on the other.
There is also a special environment for nature,
... Show MoreIn this paper we define a signal soft set as a mathematical tool to represent and study atoms, anti-atoms, electrons, anti-electrons, protons, and anti-protons, and generate a signal soft topology, with an example of signal soft topology on H2O.
In this work, the characterization and application of thin films composite incorporated titanium dioxide (TiO2) (0.8)% volume ratio for (Rutile) nanostructure with poly [2- methoxy-5-(2’-ethylhexoxy-p-phenylene vinylene] (MEH-PPV) were deposited by a spin-coating technique. The optical properties for deposited (MEH-PPV/TiO2) nanocomposite thin films have two peaks which are the Q-band in the visible region and B-band in ultraviolet. This study shows that the absorption spectrum of organic polymer mixing with TiO2 increased with increasing the volume ratios TiO2. The I-V characteristic of nanocomposite thin films shows that the current at dark and light condition
... Show MoreThe photostabilization? of poly vinyl chloride (PVC) ? films has been investigated by using diamine derivatives. The? (PVC) films were? contained 0.5% weight? of diamine derivatives which prepared by the method of casting. The photostabilizations? ?of these compounds were determined by monitoring the carbonyl index value with irradiation time. Also, the effect ?of concentrations of additives (range 0.1-0.5wt) on the rate of photostabilization? process was studied. Therefore we found? that a increased photostabilization rates was increase with increasing? concentrations of compound. Besides, the influence? on film thickness? of photostabilization process was also studied; ?and the results? showed that? the increasing of film thickness incr
... Show MoreIn this paper, a self-tuning adaptive neural controller strategy for unknown nonlinear system is presented. The system considered is described by an unknown NARMA-L2 model and a feedforward neural network is used to learn the model with two stages. The first stage is learned off-line with two configuration serial-parallel model & parallel model to ensure that model output is equal to actual output of the system & to find the jacobain of the system. Which appears to be of critical importance parameter as it is used for the feedback controller and the second stage is learned on-line to modify the weights of the model in order to control the variable parameters that will occur to the system. A back propagation neural network is appl
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