Cloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications.   This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

In this study, mesoporous silica (MPS) is made using the sol-gel method from a cheap source (Na2SiO3) using the surfactant hydroxycetyl hydroxyethyl dimonium chloride as a template. The task is the adsorption-based removal of the medication metoprolol (MP) at concentrations between 10 and 50 ppm. Variables such as: contact time, dose of adsorbent, starting concentration of adsorbate, and adsorption temperature were studied which show the equilibrium time and adsorbent dose are 40 min and 0.05 g respectively. The Langmuir, Freundlich, Temkin, and Dubinin-Radushkevich isotherm models were fitted to the data obtained from the experiments. Comparing the outcomes showed that, of the four investigated isotherm models, the Freundlich equation m

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

This study aims to investigate the academic leaders’ perceptions towards the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk, as well as to reveal the statistically significant differences between the average responses of the study sample members about the degree of availability of these dimensions at their university due to the variables of (gender, leadership position, and college specialization). To achieve the objectives of the study, a descriptive survey method was used. The study population consisted of (200) male and female leaders who were academic leaders at the University of Tabuk. A questionnaire was used as a tool for collecting data, which its validity and reliability

.