This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.
This paper presents the Extended State Observer (ESO) based repetitive control (RC) for piezoelectric actuator (PEA) based nano-positioning systems. The system stability is proved using Linear Matrix Inequalities (LMIs), which guarantees the asymptotic stability of the system. The ESObased RC used in this paper has the ability to eliminate periodic disturbances, aperiodic disturbances and model uncertainties. Moreover, ESO can be tuned using only two parameters and the model free approach of ESO-based RC, makes it an ideal solution to overcome the challenges of nano-positioning system control. Different types of periodic and aperiodic disturbances are used in simulation to demonstrate the effectiveness of the algorithm. The comparison studi
... Show MoreBlockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,
... Show MoreTerrestrial Laser Scanning (TLS) can be used to detect damage and analyze volumetric changes in large structural test specimens. Compared to traditional imaging and surface analysis methods, the primary reason for using 3D scanning is the difficulty of attaching targets to towers of varying heights, as well as the fact that some towers are covered with insulating materials that obscure key landmarks. In addition, the large number of incoming and outgoing pipes and stairs attached to the towers further complicates traditional assessment methods. This research focuses on assessing the damage to the three refining towers at the Baiji Refinery facility. Scanning was performed using a 3D laser scanner with HDR color imaging, capturing da
... Show MoreThe main objective of this work was to adopt an environmentally friendly technology with enhanced results. The technology of magnetic water (MW) treatment system can be used in concrete mixture production instead of potable water (PW) to improve both workability and strength. Two types of concrete were adopted: normal concreter production with two grades 25 and 35 MPa and the self-compacted concrete (SCC) with 35 MPa grade. The concrete mixes containing MW instead of PW results showed that, for 25 MPa grade, an improvement in a compressive strength of 15.1, 14.8, and 10.2% was achieved for 7, 28, and 90 days, respectively. For 35 MPa grade, an improvement of 13.6, 11.5, and
Background: Oral Lichen planus (OLP) is a T-cell mediated chronic inflammatory oral mucosal disease of unknown etiology. Recent studies have reported an increased oxidative stress and lipid peroxidation in such patients. This suggests that reactive oxygen species may have a role in the pathogenesis of lichen planus. Oxidative stress in OLP release molecules consisting of granzymes resulting in local tissue damage in the effectors. Antioxidants that can defend against oxidative stress in the body cells include enzymes, as well as non- enzymatic antioxidants, such as melatonin, uric acid, vitamin A and E. Purpose: To study the level of salivary vitamin E and uric acid as antioxidant agents in patients with OLP and compared with healthy con
... Show MoreBackground. Alopecia areata (AA) is a common form of noncicatricial hair loss of unknown cause, affecting 0.1-0.2% of the general population. Most evidence supports the hypothesis that it is disease of the hair follicle of autoimmune nature mediated by T-cells, with important cytokine role. Objective of the Study. The objective of this study is to study the association and changes in serum levels of interleukin-15 (IL-15) and tumor necrosis factor-α (TNF-α) in patients with AA in relation to the type, activity, and disease duration. Patients and Methods. Thirty-eight patients with AA and 22 individuals without the disease as controls were enrolled in this case-controlled study conducted in the Department of Dermatology in the Al-K
... Show MoreHeart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix
... Show MoreIn this paper, we propose a new and efficient ferroelectric nanostructure metal oxide lithium niobate [(Li1.075Nb0.625Ti0.45O3), (LNTO)] solid film as a saturable absorber (SA) for modulating passive Q-switched erbium-doped fiber laser (EDFL). The SA is fabricated as a nanocomposite solid film by the drop-casting process in which the LNTO is planted within polyvinylidene fluoride-trifluoroethylene [P(VDF-TrFE)] as host copolymer. The optical and physical characteristics of the solid film are experimentally established. The SA is incorporated within the cavity of EDFL to examine its capability for producing multi-wavelength laser. The experimental results proved that a multi-wavelength laser is produced, where stable four lines with central
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