Preferred Language
Articles
/
jpgiafs-373
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
...Show More Authors

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks within professional practices, and showing its role in supporting thedecision making at the planning stage of the auditing processes and in detecting the fundamental errors as it is a supporting technique to show the technical opinion of the auditor. the most important of them are Artificial neural networks helps the auditor to use modern artificial intelligence in detecting and determining fundamental errors, and their impact on the consequent decisions made in the planning stage of the auditing process and in supporting the technical opinion of the auditor, and recommendations are made to use readymade automatic systems for the auditing business that is better made if using the advanced artificial intelligence techniques that make it possible to schedule the business, planning for the work, following up the implementation, supporting the professional opinion of the auditor.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
International Journal Of Artificial Intelligence (ij-ai)
Evaluation of massive multiple-input multiple-output communication performance under a proposed improved minimum mean squared error precoding
...Show More Authors

<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

... Show More
Scopus Crossref
Publication Date
Wed Nov 14 2018
Journal Name
Fiber And Integrated Optics
Design Investigation of 2 × 2 Mach–Zehnder Optical Switch Based on a Metal–Polymer–Silicon Hybrid Plasmonic Waveguide
...Show More Authors

In this paper, a miniaturized 2 × 2 electro-optic plasmonic Mach– Zehnder switch (MZS) based on metal–polymer–silicon hybrid waveguide is presented. Adiabatic tapers are designed to couple the light between the plasmonic phase shifter, implemented in each of the MZS arms, and the 3-dB input/output directional couplers. For 6 µm-long hybrid plasmonic waveguide supported by JRD1 polymer (r33= 390 pm/V), a π-phase shift voltage of 2 V is obtained. The switch is designed for 1550 nm operation wavelength using COMSOL software and characterizes by 2.3 dB insertion loss, 9.9 fJ/bit power consumption, and 640 GHz operation bandwidth

View Publication
Scopus (5)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Efficacy of Some Insect Growth Regulators (IGR) Against Jasmine White Fly Alearoclava Jasimini ( Homoptera: Aleyrodidae) on Citrus Tree
...Show More Authors

The efficacy of five insect growth regulators has been tested against white fly larva Alearoclava jasimini on citrus tree orchards. Data from field tl'ia ls con finned that percent mortalities were 43.7, 33.9, 23.7, 20.8 and     12.3  for  Admiral ( I miL)  pyriproxefen, Nomol t  1 5 SC  (!milL) Teflubenzuren , Match 050 EC (  I milL ) Lufenuren , cascade I 0 F.C (

0.9mi/L) flufenoxaron, and Dimiline 10 EC ( I milL)  Difluben- zuron. The result indicated that Admiral and Nomolt have a continuous  effect for one month , so the treatment needs to be repeated for each four weeks. Also, Admiral and Nomolt effect against eggs hatching by 41. 3 % and

    ... Show More
    View Publication Preview PDF
    Publication Date
    Sun Oct 01 2023
    Journal Name
    Rawal Medical Journal
    Fixation of unstable intertrochanteric fractures with proximal femoral nailing: Supine position with traction table versus lateral decubitus position
    ...Show More Authors

    Objective: To compare two positioning approaches in the surgical treatment of unstable intertrochanteric femoral fractures fixed by proximal femoral nailing, the supine versus lateral decubitus position Methodology: This randomized prospective comparative study on 26 patients with unstable intertrochanteric fractures was carried out from January 2020 and June 2022. We randomly divided patients into two groups: group A (13 patients) were operated using the traction table in the supine position for implant insertion, and group B (13 patients) were operated using the lateral decubitus position. We compared both groups regarding the setup time, operative time, tip-to-apex distance, collodiaphyseal angle, time for fluoroscopic time expo

    ... Show More
    View Publication
    Crossref (1)
    Crossref
    Publication Date
    Sun Oct 15 2017
    Journal Name
    Research Journal Of Applied Sciences, Engineering And Technology
    Optimization of IPv6 Protocol Independent Multicast-Sparse Mode Multicast Routing Protocol based on Greedy Rendezvous Point Selection Algorithm
    ...Show More Authors

    View Publication
    Crossref
    Publication Date
    Fri Mar 01 2019
    Journal Name
    Al-khwarizmi Engineering Journal
    Design of PV Solar Energy Generator using MPPT Technique to Control Single Input/Multiple Outputs (DC-DC) Converter
    ...Show More Authors

    The paper presents the design of a system consisting of a solar panel with Single Input/Multiple Outputs (DC-DC) Buck Converter by using Simulink dialogue box tools in MATLAB software package for simulation the system. Maximum Power Point Tracking (MPPT) technique depending on Perturb and Observe (P&O) algorithm is used to control the output power of the converter and increase the efficiency of the system. The characteristics of the MSX-60 PV module is chosen in design of the system, whereas the electrical characteristics (P-V, I-V and P-I curves) for the module are achieved, that is affected by the solar radiation and temperature variations. The proposed design module has been found to be stable for any change in atmospheric tempera

    ... Show More
    View Publication Preview PDF
    Crossref (2)
    Crossref
    Publication Date
    Fri Mar 15 2024
    Journal Name
    Journal Of Baghdad College Of Dentistry
    A clinicopathological analysis of 151 odontogenic tumors based on new WHO classification 2022: A retrospective cross-sectional study
    ...Show More Authors

    Background: Odontogenic tumors are a diverse group of lesions with a variety of clinical behavior and histopathologic subtypes, from hamartomatous and benign to malignant. The study aimed to examine the clinical and pathological features of odontogenic tumors in Baghdad over the last 11 years (2011–2021). Materials and Methods: The present retrospective study analyzed all formalin-fixed, paraffin-embedded tissue blocks of patients diagnosed with an odontogenic tumor that were retrieved from archives at a teaching hospital/College of Dentistry in Baghdad University, Iraq, between 2011 and 2021. The diagnosis of each case was confirmed by examining the hematoxylin and eosin stained sections by two expert pathologists. Data from pati

    ... Show More
    Scopus Crossref
    Publication Date
    Thu Dec 24 2020
    Journal Name
    Advances In Civil Engineering
    Analytical study on torsional behavior of concrete beams strengthened with fiber reinforced polymer laminates using softened truss model
    ...Show More Authors

    This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

    ... Show More
    Scopus (6)
    Crossref (5)
    Scopus Clarivate Crossref
    Publication Date
    Sun Mar 07 2010
    Journal Name
    Baghdad Science Journal
    Synthesis of New Heterocyclic Derivatives from 4-(3, 5-Dimethyl-1-phenyl-1H-pyrazol-4-ylazo)- benzoic acid
    ...Show More Authors

    In this work pyrazolin derivatives were prepared from the diazonium chloride salt of 4-aminobenzoic acid. Azo compounds were prepared from the reaction of an ethanolic solution of sodium acetate and calculated amount of active methylene compound namely, acetyl acetone to obtain the corresponding hydrazono derivative (1). Cyclocondensation reaction of compounds (1) with hydrazine hydrate and phenyl hydrazine in boiling ethanol affording the corresponding pyrazoline-5-one derivatives of 4-aminobenzoic acid (2,3). Then compound (3) was reacted with thionyl chloride to give the corresponding acid chloride derivative(4), followed by conversion into the corresponding acid hydrazide derivative (5) carboxylic acid thiosemicarbazide (11), esters

    ... Show More
    View Publication Preview PDF
    Crossref
    Publication Date
    Fri Sep 01 2023
    Journal Name
    Journal Of Building Engineering
    Discharge performance assessment of a vertical double-pipe latent heat storage unit equipped with circular Y-shaped fins
    ...Show More Authors

    This paper aims to study the effect of circular Y-shaped fin arrangement to improve the low thermal response rates of a double-tube heat exchanger containing Paraffin phase change material (PCM). ANSYS software is employed to perform the computational fluid dynamic (CFD) simulations of the heat exchanger, including fluid flow, heat transfer, and the phase change process. The optimum state of the fin configuration is derived through sensitivity analysis by evaluating the geometrical parameters of the Y-shaped fin. For the same height of the fins (10 mm), the solidification time is reduced by almost 22%, and the discharging rate is enhanced by almost 26% using Y-shaped fins compared with the straight fins. The results demonstrate that the sol

    ... Show More
    View Publication
    Scopus (16)
    Crossref (1)
    Scopus Clarivate Crossref