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.
This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as
... Show MoreComparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.
Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp
... Show MoreThe concept of semi-essential semimodule has been studied by many researchers.
In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule is prime, then is fully prime. If every semi-essential subsemimodule of -semimodule is essential then is fully essential. Finally, a prime subsemimodule of is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule in , if , and whenever with is a prime subsemimodule in , , then . Furthermore, some res
... Show MoreThe fact that the signature is widely used as a means of personal verification
emphasizes the need for an automatic verification system. Verification can be
performed either Offline or Online based on the application. Offline systems work on
the scanned image of a signature. In this paper an Offline Verification of handwritten
signatures which use set of simple shape based geometric features. The features used
are Mean, Occupancy Ratio, Normalized Area, Center of Gravity, Pixel density,
Standard Deviation and the Density Ratio. Before extracting the features,
preprocessing of a scanned image is necessary to isolate the signature part and to
remove any spurious noise present. Features Extracted for whole signature
Let R be a commutative ring with identity and E be a unitary left R – module .We introduce and study the concept Weak Pseudo – 2 – Absorbing submodules as generalization of weakle – 2 – Absorbing submodules , where a proper submodule A of an R – module E is called Weak Pseudo – 2 – Absorbing if 0 ≠rsx A for r, s R , x E , implies that rx A + soc ( E ) or sx A + soc (E) or rs [ A + soc ( E ) E ]. Many basic properties, char
... Show MoreThe objective of this paper is to show modern class of open sets which is an -open. Some functions via this concept were studied and the relationships such as continuous function strongly -continuous function -irresolute function -continuous function.
A submoduleA of amodule M is said to be strongly pure , if for each finite subset {ai} in A , (equivalently, for each a ?A) there exists ahomomorphism f : M ?A such that f(ai) = ai, ?i(f(a)=a).A module M is said to be strongly F–regular if each submodule of M is strongly pure .The main purpose of this paper is to develop the properties of strongly F–regular modules and study modules with the property that the intersection of any two strongly pure submodules is strongly pure .
In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise Lindelöf and locally Lindelöf topological spaces, which are generalizations of will-known concepts: Lindelöf topological space (1) "A topological space X is called a Lindelöf space if for every open cover of X has a countable subcover" and locally Lindelöf topological space (1) "A topological space X is called a locally Lindelöf space if for every point x in X, there exist a nbd U of x such that the closure of U in X is Lindelöf space". Either the new concepts are: "A fibrewise topological space X over B is called a fibrewise Lindelöf if the projection function p : X→B is Lindelöf" and "The fibrewise topological space X over B
... Show MoreThis work explores the designing a system of an automated unmanned aerial vehicles (UAV( for objects detection, labelling, and localization using deep learning. This system takes pictures with a low-cost camera and uses a GPS unit to specify the positions. The data is sent to the base station via Wi-Fi connection.
The proposed system consists of four main parts. First, the drone, which was assembled and installed, while a Raspberry Pi4 was added and the flight path was controlled. Second, various programs that were installed and downloaded to define the parts of the drone and its preparation for flight. In addition, this part included programs for both Raspberry Pi4 and servo, along with protocols for communication, video transmi
... Show MoreThe 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 More