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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
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Results on a Pre-T_2 Space and Pre-Stability
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This paper contains an equivalent statements of a pre-  space, where  are considered subsets of with the product topology. An equivalence relation between the preclosed set  and a pre-  space, and a relation between a pre-  space and the preclosed set  with some conditions on a function  are found. In addition, we have proved that the graph  of  is preclosed in if  is a pre-  space, where the equivalence relation  on  is open.

     On the other hand, we introduce the definition of a pre-stable ( pre-stable) set by depending on the concept of a pre-neighborhood, where we get that every stable set is pre-stable. Moreover, we obtain that

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Image Watermarking Based on IWT and Parity Bit Checking
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     Various document types play an influential role in a lot of our lives activities today; hence preserving their integrity is an important matter. Such documents have various forms, including texts, videos, sounds, and images.  The latter types' authentication will be our concern here in this paper. Images can be handled spatially by doing the proper modification directly on their pixel values or spectrally through conducting some adjustments to some of the addressed coefficients. Due to spectral (frequency) domain flexibility in handling data, the domain coefficients are utilized for the watermark embedding purpose. The integer wavelet transform (IWT), which is a wavelet transform based on the lifting scheme,

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Ni2O3 nanomaterial: Synthesis and characterization by simple chemical process
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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Speech Signal Compression Using Wavelet And Linear Predictive Coding
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A new algorithm is proposed to compress speech signals using wavelet transform and linear predictive coding. Signal compression based on the concept of selecting a small number of approximation coefficients after they are compressed by the wavelet decomposition (Haar and db4) at a suitable chosen level and ignored details coefficients, and then approximation coefficients are windowed by a rectangular window and fed to the linear predictor. Levinson Durbin algorithm is used to compute LP coefficients, reflection coefficients and predictor error. The compress files contain LP coefficients and previous sample. These files are very small in size compared to the size of the original signals. Compression ratio is calculated from the size of th

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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Nearly Primary-2-Absorbing Submodules and other Related Concepts
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Our aim in this paper is to introduce the notation of nearly primary-2-absorbing submodule as generalization of 2-absorbing submodule where a proper submodule  of an -module  is called nearly primary-2-absorbing submodule if whenever , for , , ,  implies that either  or  or . We got many basic, properties, examples and characterizations of this concept. Furthermore, characterizations of nearly primary-2-absorbing submodules in some classes of modules were inserted. Moreover, the behavior of nearly primary-2-absorbing submodule under -epimorphism was studied.

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterizationof Some New Phenolic Schiff Bases Derivatives
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Starting from bis (4,4'-diamino phenoxy) ethan(1), a variety of phenolicschiff bases (methylolic, etheric, epoxy) derivatives have been synthesized. All proposed structure were supported by FTIR, 1H-NMR, 13C-NMR Elemental analysis, some derivatives evaluated by thermal analysis (TGA).

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Essentially Quasi-Invertible Submodules and Essentially Quasi-Dedekind Modules
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        Let R be a commutative ring with  identity . In this paper  we study  the concepts of  essentially quasi-invertible submodules and essentially  quasi-Dedekind modules  as  a generalization of  quasi-invertible submodules and quasi-Dedekind  modules  . Among the results that we obtain is the following : M  is an essentially  quasi-Dedekind  module if and only if M is aK-nonsingular module,where a module M is K-nonsingular if, for each  , Kerf ≤e M   implies   f = 0 .

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Hard and Tough Epoxy Resins Modified with Thermosetting Materials
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Epoxy resins were modified by some thermosetting materials using unsaturated polyesters which were cured with styrene , MMA ,and MA . When unsaturated Polyester ( as thermosetting material ) was used , and cured with styrene showed better results than acrylic monomers . Thermal stability rised on modification of epoxy resins with unsaturated polyester . The new formulation had converted the epoxy resin from hard brittle material to hard and tough material .

Thermal analysis were studied using ( DSC ) and physicomechanical characteristics were measured .

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Publication Date
Tue Jan 18 2022
Journal Name
Iraqi Journal Of Science
Fast Text Analysis Using Symbol Enumeration and Hashing Methodology
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This paper is focusing on reducing the time for text processing operations by taking the advantage of enumerating each string using the multi hashing methodology. Text analysis is an important subject for any system that deals with strings (sequences of characters from an alphabet) and text processing (e.g., word-processor, text editor and other text manipulation systems). Many problems have been arisen when dealing with string operations which consist of an unfixed number of characters (e.g., the execution time); this due to the overhead embedded-operations (like, symbols matching and conversion operations). The execution time largely depends on the string characteristics; especially its length (i.e., the number of characters consisting

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Engineering
Water Treatment With Conventional and Alternative Coagulants: A Review
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There is no access to basic sanitation for half the world's population, leading to Socioeconomic issues, such as scarcity of drinking water and the spread of diseases. In this way, it is of vital importance to develop water management technologies relevant to the target population. In addition, in the separation form of water treatment, the compound often used as a coagulant in water treatment is aluminum sulfate, which provides good results for raw water turbidity and color removal. Studies show, however, that its deposition in the human body, even Alzheimer's disease, can cause serious harm to health and disease development. The study aims to improve the coagulation/flocculation stage related to the amount of flakes, i

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