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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This research presents a particular designing strategy for a free form of surfaces, constructed by the lofting design method. The regarded surfaces were created by sliding a B-spline curves (profile curves), in addition to describing an automatic procedure for selective identification of sampling points in reverse engineering applications using Coordinate Measurement Machine. Two models have been implemented from (Ureol material) to represent the different cases of B-spline types to clarify its scope of application. The interior data of the desired surfaces was designed by MATLAB software, which then were transformed to UG-NX9 software for connecting the sections that were designed in MATLAB program and obtaining G-code programs for the
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Atmospheric transmission is disturbed by scintillation, where scintillation caused more beam divergence. In this work target image spot radius was calculated in presence of atmospheric scintillation. The calculation depend on few relevant equation based on atmospheric parameter (for Middle East), tracking range, expansion ratio of applied beam expander's, receiving unit lens F-number, and the laser wavelength besides photodetector parameter. At maximum target range Rmax =20 km, target image radius is at its maximum Rs=0.4 mm. As the range decreases spot radius decreases too, until the range reaches limit (4 km) at which target image spot radius at its minimum value (0.22 mm). Then as the range decreases, spot radius increases due to geom
... Show MoreIn this work an experimental study is performed to evaluate the thermal performance
of locally made closed loop solar hot water system using a shell and helical coiled tube
heat exchanger as a storage tank. Several measurements are taken include inlet and outlet
temperatures of both collectors and supply water and temperature distribution within the
storage tank. This is beside the water flow rate in both collectors and load cycle. The
main parameters of the system are obtained.
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Staphylococcus aureus is a common pathogen associated with eye·s
infections. S. aureus is capable of biofilm fonnation, which increases its persistence and boots its levels of antimicrobial resistance . A total of 50
- aureus isolated from eyes <>f patientwith eye's infection : 41( 82%)
isolates were positive - alpha tox in production and 37 (74 %) isolates were posilive - biofilm formation .Where as 32 (64%) isolates were positive - alpha toxin production .and biotilm formation, 11 (22%) Lsolatcs were negative- alpha toxin production and biofilm formation and 7(14%) isolates were showed &nbs
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In this publication, several six coordinate Co(III)-complexes are reported. The reaction of 2,3-butanedione monoxime with ethylenediamine or o-phenylenediamine in mole ratios of 2:1 gave the tetradentate imine-oxime ligands diaminoethane-N,N`-bis(2-butylidine-3-onedioxime) H2L1 and o-phenylenediamine-N,N`-bis(2-butylidine-3-onedioxime), respectively. The reaction of H2L1 and H2L2 with Co(NO3)2, and the amino acid co-ligands (glycine or serine) resulted in the formation of the required complexes. Upon complex formation, the ligands behave as a neutral tetradantate species, while the amino acid co-ligand acts as a monobasic species. The mode of bonding and overall geometry of the complexes were determined through physico-chemical and spectro
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This study utilizes streamline simulation to model fluid flow in the complex subsurface environment of the Mishrif reservoir in Iraq's Buzurgan oil field. The reservoir faces challenges from high-pressure depletion and a substantial increase in water cut during production, prompting the need for innovative reservoir management. The primary focus is on optimizing water injection procedures to reduce water cuts and enhance overall reservoir performance. Three waterflooding tactics were examined: normal conditions without injectors or producers, normal conditions with 30 injectors and 80 producers and streamline simulation using the frontsim simulator. Three main strategies were employed to streamline water injection in targeted areas.
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Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.