Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for powerful skills in the field of Certified fraud examination, but theserequirements raises a new question, namely! From Where we will bring thoseauditors who have the skills of fraud examination ،This research on the amodel application to the work of the legal examiner in the Office of the FederalFinancial Supervisory being the supreme audit functions of the fight againstfraud and corruption institution to maintain the misuse of public money andwaste disposal was built.
In this work, satellite images classification for Al Chabaish marshes and the area surrounding district in (Dhi Qar) province for years 1990,2000 and 2015 using two software programming (MATLAB 7.11 and ERDAS imagine 2014) is presented. Proposed supervised classification method (Modified Vector Quantization) using MATLAB software and supervised classification method (Maximum likelihood Classifier) using ERDAS imagine have been used, in order to get most accurate results and compare these methods. The changes that taken place in year 2000 comparing with 1990 and in year 2015 comparing with 2000 are calculated. The results from classification indicated that water and vegetation are decreased, while barren land, alluvial soil and shallow water
... Show MoreAspect-based sentiment analysis is the most important research topic conducted to extract and categorize aspect-terms from online reviews. Recent efforts have shown that topic modelling is vigorously used for this task. In this paper, we integrated word embedding into collapsed Gibbs sampling in Latent Dirichlet Allocation (LDA). Specifically, the conditional distribution in the topic model is improved using the word embedding model that was trained against (customer review) training dataset. Semantic similarity (cosine measure) was leveraged to distribute the aspect-terms to their related aspect-category cognitively. The experiment was conducted to extract and categorize the aspect terms from SemEval 2014 dataset.
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Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o
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Objectives: The study aims at assessing the parental treatment and aggressive behaviors among adolescents and to find out the association between parental treatment and aggressive behavior.
Methodology: A descriptive correlational design that is initiated for the period of January 1st to July 5th, 2021; The sample of the study includes 220 from the intermediate school male students in schools in the Karkh and Rusafa in Baghdad have ranged in age from (13-15) years, the researcher used the convenient sampling method (non-probability sample) in which the students were selected purposively. Parental Treatment Scal
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Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver.
Objectives: To assess age, sex, and body
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Colors are universal, and throughout the ages, they have been associated with
various religious, social and spiritual meanings. They symbolize a galaxy of things
to designate certain ideas or symbols that are sometimes contradictory.
The present study is an attempt to investigate colors, their meanings and
symbolism, and the approaches to translating color idioms from English into
Arabic. It fathoms one of the thorny areas for translation theorists let alone
practitioners. Various definitions, classifications of types and symbolism across
cultures are provided. After reviewing idioms and methods of translating them, a
survey of 114 sentences that include color idioms was conducted to see which
method is mostly
Background: Halitosis represents a common dental condition, although sufferers are often not conscious of it. It is common among humans around the world and is usually caused by an accumulation of bacteria in the mouth as a result of gum disease, food, or plaque. This study aimed to determine the prevalence of oral hygiene practices, smoking habits and halitosis among undergraduate dental students and correlate the oral hygiene practices, oral health conditions to the prevalence of self perceived oral malodor. Materials and Methods: Clinical examination of 250 dental students and a self-administered questionnaire were included in this study. A questionnaire was developed to assess the self-reported perception of oral breath, awareness of b
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The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found
... Show MoreObjectives. The current study aimed to predict the combined mesiodistal crown widths of maxillary and mandibular canines and premolars from the combined mesiodistal crown widths of maxillary and mandibular incisors and first molars. Materials and Methods. This retrospective study utilized 120 dental models from Iraqi Arab young adult subjects with normal dental relationships. The mesiodistal crown widths of all teeth (except the second molars) were measured at the level of contact points using digital electronic calipers. The relation between the sum mesiodistal crown widths of the maxillary and mandibular incisors and first molars and the combined mesiodistal crown widths of the maxillary and mandibular canines and premolars was as
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