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.
Chaotic systems have been proved to be useful and effective for cryptography. Through this work, a new Feistel cipher depend upon chaos systems and Feistel network structure with dynamic secret key size according to the message size have been proposed. Compared with the classical traditional ciphers like Feistel-based structure ciphers, Data Encryption Standards (DES), is the common example of Feistel-based ciphers, the process of confusion and diffusion, will contains the dynamical permutation choice boxes, dynamical substitution choice boxes, which will be generated once and hence, considered static,
While using chaotic maps, in the suggested system, called
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
Objectives. The current study aimed to predict the combined mesiodistal crown widths of maxillary and mandibular canines and premolars from the combined mesiodistal crown widths of maxillary and mandibular incisors and first molars. Materials and Methods. This retrospective study utilized 120 dental models from Iraqi Arab young adult subjects with normal dental relationships. The mesiodistal crown widths of all teeth (except the second molars) were measured at the level of contact points using digital electronic calipers. The relation between the sum mesiodistal crown widths of the maxillary and mandibular incisors and first molars and the combined mesiodistal crown widths of the maxillary and mandibular canines and premolars was as
... Show MoreThis paper presents a hybrid approach for solving null values problem; it hybridizes rough set theory with intelligent swarm algorithm. The proposed approach is a supervised learning model. A large set of complete data called learning data is used to find the decision rule sets that then have been used in solving the incomplete data problem. The intelligent swarm algorithm is used for feature selection which represents bees algorithm as heuristic search algorithm combined with rough set theory as evaluation function. Also another feature selection algorithm called ID3 is presented, it works as statistical algorithm instead of intelligent algorithm. A comparison between those two approaches is made in their performance for null values estima
... Show MoreThis 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 com
... Show MoreThis paper examines the gaps in Lebanese building law as well as the exploitation of contractors, stakeholders, and residents in order to make illegal profits at the expense of The Shape of urban agglomerations and their expansion in cities and rural areas, which is contrary to the principles of sustainable land development. It also emphasizes the amplification of the factors of vertical and horizontal building investments in the implementation of buildings contrary to the license, as well as the burden that this places on the city's resulting infrastructure and ability to absorb the activities and needs of its residents. The study then presents recommendations in the process of transformation in the technique of planning and application
... Show MoreThis research presents a comparison of performance between recycled single stage and double stage hydrocyclones in separating water from water/kerosene emulsion. The comparison included several factors such as: inlet flow rate (3,5,7,9, and 11 L/min), water feed concentration (5% and 15% by volume), and split ratio (0.1 and 0.9). The comparison extended to include the recycle operation; once and twice recycles. The results showed that increasing flow rate as well as the split ratio enhancing the separation efficiency for the two modes of operation. On the contrary, reducing the feed concentration gave high efficiencies for the modes. The operation with two cycles was more efficient than one cycle. The maximum obtained effici
... Show MoreIn this work a novel drug delivery system through modification of poly acrylic acid with Methionine as a spacer between the poly acrylic acid which was converted to its acyl chloride and reacted with Methionine as spacer unit which has been reacted with Ampicillin drug. In vitro drug release study had been conducted successfully in basic medium in pH 7.4 and acidic medium in pH 1.1 at 37?. Due to many problems associated with drug release and, this modification could decrease the side effect of drug. The prepared prodrug polymer was characterized by spectra method [FTIR and 1H?NMR]. Physical properties and intrinsic viscosity of drug polymer were determined. The good results were obtained in the presence of spacer unit with compar
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