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.
Moderately, advanced national election technologies have improved political systems. As electronic voting (e-voting) systems advance, security threats like impersonation, ballot tampering, and result manipulation increase. These challenges are addressed through a review covering biometric authentication, watermarking, and blockchain technologies, each of which plays a crucial role in improving the security of e-voting systems. More precisely, the biometric authentication is being examined due to its ability in identify the voters and reducing the risks of impersonation. The study also explores the blockchain technology to decentralize the elections, enhance the transparency and ensure the prevention of any unauthorized alteration or
... Show MoreIn this study, an efficient photocatalyst for dissociation of water was prepared and studied. The chromium oxide (Cr2O3) with Titanium dioxide (TiO2) nanofibers (Cr2O3-TNFs) nanocomposite with (chitosan extract) were synthesized using ecologically friendly methods such as ultrasonic and hydrothermal techniques; such TiO2 exhibits nanofibers (TNFs) shape struct
... Show MoreA cut-off low is a closed low with a low value of geopotential height at the upper atmospheric levels that has been fully detached (cut-off) from the westerly flow and move independently. A cut-off low causes extreme rainfall events in the mid-latitudes regions. The main aim of this paper is to investigate the cut-off low at 500 hPa over Iraq from a synoptic point of view and the behavior of geopotential height at 500 hPa. To examine the association of the cut-off low at 500 hPa with rainfall events across Iraq, two case studies of heavy rainfall events from different times were conducted. The results showed that the cut-off low at 500 hPa with a low value of geopotential height will strengthen the low-pressure system at the surface, lea
... Show MoreCommunication of the human brain with the surroundings became reality by using Brain- Computer Interface (BCI) based mechanism. Electroencephalography (EEG) being the non-invasive method has become popular for interaction with the brain. Traditionally, the devices were used for clinical applications to detect various brain diseases but with the advancement in technologies, companies like Emotiv, NeuoSky are coming up with low cost, easily portable EEG based consumer graded devices that can be used in various application domains like gaming, education etc as these devices are comfortable to wear also. This paper reviews the fields where the EEG has shown its impact and the way it has p
Water quality sensors have recently received a lot of attention due to their impact on human health. Due to their distinct features, environmental sensors are based on carbon quantum dots (CQDs). In this study, CQDs were prepared using the electro-chemical method, where the structural and optical properties were studied. These quantum dots were used in the environmental sensor application after mixing them with three different materials: CQDs, Alq3 polymer and CQDs and Alq3 solutions using two different methods: drop casting and spin coating, and depositing them on silicon. The sensitivity of the water pollutants was studied for each case of the prepared samples after measuring the change in resistance of the samples at a temperature of
... Show MoreThis article showcases the development and utilization of a side-polished fiber optic sensor that can identify altered refractive index levels within a glucose solution through the investigation of the surface Plasmon resonance (SPR) effect. The aim was to enhance efficiency by means of the placement of a 50 nm-thick layer of gold at the D-shape fiber sensing area. The detector was fabricated by utilizing a silica optical fiber (SOF), which underwent a cladding stripping process that resulted in three distinct lengths, followed by a polishing method to remove a portion of the fiber diameter and produce a cross-sectional D-shape. During experimentation with glucose solution, the side-polished fiber optic sensor revealed an adept detection
... Show MoreCandida Berkh. (1923) occurs naturally in the body. But it becomes opportunistic fungi, meaning that it infects humans when there is any weakening of the immune system, such as exposure to chemotherapy, diabetes, or organ transplantation. Most species of Candida grow at a temperature between 20-40 °C and have a pH of 3-8. Human pathogens of Candida species include C. albicans, C. glabrata, C. lusitaniae, C. parapsilosis, C. tropicalis and C. utili. C. albicans has many virulence factors that facilitate injury process. Virulence factors are considered as a measure of pathogenicity, and it is in the form of fungal toxins, enzymes, or cell structures that facilitate infection, as well as pathogen resistance in different conditions. This study
... Show MoreMulti-carrier direct sequence code division multiple access (MC-DS-CDMA) has emerged recently as a promising candidate for the next generation broadband mobile networks. Multipath fading channels have a severe effect on the performance of wireless communication systems even those systems that exhibit efficient bandwidth, like orthogonal frequency division multiplexing (OFDM) and MC-DS-CDMA; there is always a need for developments in the realisation of these systems as well as efficient channel estimation and equalisation methods to enable these systems to reach their maximum performance. A novel MC-DS-CDMA transceiver based on the Radon-based OFDM, which was recently proposed as a new technique in the realisation of OFDM systems, will be us
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