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Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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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.

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Physics: Conference Series
EEG Motor-Imagery BCI System Based on Maximum Overlap Discrete Wavelet Transform (MODWT) and cubic SVM
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Abstract<p>Communication of the human brain with the surroundings became reality by using Brain- Computer Interface (BCI) based mechanism. Electroencephalography (EEG) being the non-invasive method has become popular for interaction with the brain. Traditionally, the devices were used for clinical applications to detect various brain diseases but with the advancement in technologies, companies like Emotiv, NeuoSky are coming up with low cost, easily portable EEG based consumer graded devices that can be used in various application domains like gaming, education etc as these devices are comfortable to wear also. This paper reviews the fields where the EEG has shown its impact and the way it has p</p> ... Show More
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Publication Date
Sun May 01 2022
Journal Name
Optical Fiber Technology
Optical fiber sensor network integrating SAC-OCDMA and cladding modified optical fiber sensors coated with nanomaterial
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Publication Date
Tue Jun 09 2020
Journal Name
Article In Journal Of Engineering Science And Technology
English Numbers Recognition Based on Sign Language Using Line-Slope Features and PSO-DBN Optimization Method
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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
D-shape Optical Fiber Development and Enhancement as a Refractive Indices Sensor Using Surface Plasmon Resonance
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This article showcases the development and utilization of a side-polished fiber optic sensor that can identify altered refractive index levels within a glucose solution through the investigation of the surface Plasmon resonance (SPR) effect. The aim was to enhance efficiency by means of the placement of a 50 nm-thick layer of gold at the D-shape fiber sensing area. The detector was fabricated by utilizing a silica optical fiber (SOF), which underwent a cladding stripping process that resulted in three distinct lengths, followed by a polishing method to remove a portion of the fiber diameter and produce a cross-sectional D-shape. During experimentation with glucose solution, the side-polished fiber optic sensor revealed an adept detection

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Publication Date
Fri Oct 20 2023
Journal Name
Bmc Endocrine Disorders
Dietary caffeine intake is associated with favorable metabolic profile among apparently healthy overweight and obese individuals
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Abstract<sec> <title>Background

Recent studies have revealed some conflicting results about the health effects of caffeine. These studies are inconsistent in terms of design and population and source of consumed caffeine. In the current study, we aimed to evaluate the possible health effects of dietary caffeine intake among overweight and obese individuals.

Methods

In this cross-sectional study, 488 apparently healthy individuals with overweight and obesity were participated. Dietary intake was assessed by a Food Frequency Questionnaire (FFQ) and

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Publication Date
Fri Apr 14 2023
Journal Name
Journal Of Big Data
A survey on deep learning tools dealing with data scarcity: definitions, challenges, solutions, tips, and applications
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Abstract<p>Data scarcity is a major challenge when training deep learning (DL) models. DL demands a large amount of data to achieve exceptional performance. Unfortunately, many applications have small or inadequate data to train DL frameworks. Usually, manual labeling is needed to provide labeled data, which typically involves human annotators with a vast background of knowledge. This annotation process is costly, time-consuming, and error-prone. Usually, every DL framework is fed by a significant amount of labeled data to automatically learn representations. Ultimately, a larger amount of data would generate a better DL model and its performance is also application dependent. This issue is the main barrier for</p> ... Show More
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Publication Date
Tue Nov 01 2016
Journal Name
Renewable And Sustainable Energy Reviews
Dye-sensitised solar cells: Development, structure, operation principles, electron kinetics, characterisation, synthesis materials and natural photosensitisers
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Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Manganese Ions (Mn2+) from a Simulated Wastewater by Electrocoagulation/ Electroflotation Technologies with Stainless Steel Mesh Electrodes: Process Optimization Based on Taguchi Approach
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This study depicts the removal of Manganese ions (Mn2+) from simulated wastewater by combined electrocoagulation/ electroflotation technologies. The effects of initial Mn concentration, current density (C.D.), electrolysis time, and different mesh numbers of stainless steel screen electrodes were investigated in a batch cell by adopting Taguchi experimental design to explore the optimum conditions for maximum removal efficiency of Mn. The results of multiple regression and signal to noise ratio (S/N) showed that the optimum conditions were Mn initial concentration of 100 ppm, C.D. of 4 mA/cm2, time of 120 min, and mesh no. of 30 (wire/inch). Also, the relative significance of each factor was attained by the analysis

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Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Manganese Ions (Mn2+) from a Simulated Wastewater by Electrocoagulation/ Electroflotation Technologies with Stainless Steel Mesh Electrodes: Process Optimization Based on Taguchi Approach
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This study depicts the removal of Manganese ions (Mn2+) from simulated wastewater by combined electrocoagulation/ electroflotation technologies. The effects of initial Mn concentration, current density (C.D.), electrolysis time, and different mesh numbers of stainless steel screen electrodes were investigated in a batch cell by adopting Taguchi experimental design to explore the optimum conditions for maximum removal efficiency of Mn. The results of multiple regression and signal to noise ratio (S/N) showed that the optimum conditions were Mn initial concentration of 100 ppm, C.D. of 4 mA/cm2, time of 120 min, and mesh no. of 30 (wire/inch). Also, the relative significance of each factor was attained by the analysis of variance (ANO

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العلاقــة بين المقرر الدراســي والتخصـص والتحصـيل العلمي في الكيميــاء والاتجــاه نحــو العـلوم لدى طلبــة كليــة التربيــة ابن الهيثــم / جامعــة بغــداد
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تهدف هذه الدراسة إلى معرفة الفرق في التحصيل الدراسي في الكيمياء والاتجاه نحو العلوم بين طلاب التخصص العلمي وطلاب التخصص الصناعي الصف الأول كلية التربية ابن الهيثم، كذلك تهدف الدراسة إلى معرفة العلاقة بين التحصيل الدراسي في الكيمياء ودرجات اختبار نهاية الفصل في الكيمياء، والمعدل التراكمي بعد أخذ المقرر الدراسي والاتجاه نحو العلوم بالنسبة لطلاب التخصص العلمي وطلاب التخصص الصناعي.

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