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 the current research work, a system of hiding a text in a digital grayscale image has been presented. The algorithm system that had been used was adopted two transforms Integer Wavelet transform and Discrete Cosine transformed. Huffman's code has been used to encoding the text before the embedding it in the cover image in the HL sub band. Peak Signal to Noise Ratio (PSNR) was used to measure the effect of embedding text in the watermarked image; also correlation coefficient has been used to measure the ratio of the recovered text after applying an attack on the watermarked image and we get a good result. The implementation of our proposed Algorithm is realized using MATLAB version 2010a.
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
We define skew matrix gamma ring and describe the constitution of Jordan left centralizers and derivations on skew matrix gamma ring on a -ring. We also show the properties of these concepts.
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
... Show MoreThe aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%). About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br
... Show MoreThe objective of this study was to investigate the levels of depression, anxiety, and stress among dentists during covid-19 lockdown and to investigate the relationship between stress and each mental health state.
A cross-sectional survey on 269 dentists was conducted using DASS-21 and PHQ-9 questionnaires. Bivariate and multivariate models were constructed and the odds ratio (OR) was calculated to assess the strength of the association between an independent categorical variable and the outcome.
Being unsatisfied with the job was as
The study aims to identify the level of existential frustration and the level of recrimination among the students of universities, identify the statistical differences between the existential frustration and recrimination based on gender, and finally, identify the correlation between the existential frustration and recrimination. To do this, the researcher adopted the existential frustration scale of ( al-saaedi, 2009) that consisted of (43) item, he also adopted the recrimination scale of ( al-zugeibi,2008) which composed of (31) item. The total sample was (120) male and female student were chosen randomly from four colleges within the university of Baghdad for the academic year ( 2015-2016). The results revealed that the targeted sampl
... Show MoreIn every system of security, to keep important data confidential, we need a high degree of protection. Steganography can be defined as a way of sending confidential texts through a secure medium of communications as well as protecting the information during the process of transmission. Steganography is a technology that is used to protect users' security and privacy. Communication is majorly achieved using a network through SMS, e-mail, and so on. The presented work suggested a technology of text hiding for protecting secret texts with Unicode characters. The similarities of glyphs provided invisibility and increased the hiding capacity. In conclusion, the proposed method succeeded in securing confidential data and achieving high p
... Show MoreA numerical algorithm for solving linear and non-linear fractional differential equations is proposed based on the Bees algorithm and Chebyshev polynomials. The proposed algorithm was applied to a set of numerical examples. Faster results are obtained compared to the wavelet methods.