AL-MANSOUR JOURNAL

Banks perform activities affecting directly the society; this requires the
imposition of an efficient, effective and sustainable control on its activities.
Control imposition relies basically on the internal control department. Internal
auditing is an independent, objective assurance and consulting activity that adds
value and improves an economic unit’s operations. This paper aims at shedding
light on contemporary developments taking place in the internal audit, with
proposing an approach calls for making use of general application program such
as Microsoft Excel in monitoring and evaluating the performance, and as a step
towards applying Computer Auditing Assisting Techniques (CAATs).
Conclusions of most importance are: (1) Microsoft Excel can be used as a
preliminary step to adopt (CAATs), by utilizing the program’s functions in the
accumulation and analysis of audit data, documentation of results. (2) Sorting
and classifying errors according to their risk impact into serious, influential, and
small, translating these classes to values, makes the evaluation more objective.
(3) The evaluation is characterized by its efficiency and effectiveness. (4) Using
the approach helps to direct management and audit committee attention toward
providing assurances about controls.

In this investigation, a three-dimensional finite element model has been
used to analyze four concrete-filled fiber reinforced polymer (FRP) tubes
and two fiber-wrapped concrete columns under sustained axial
compressive load utilizing ANSYS software. Twenty-node viscoelastic
element has been used to model the concrete, while the FRP tube is
modeled using twenty-node isoparametric solid element and fiber-wrap is
modeled using eight-node isoparametric shell element, both connected by
eight-node isoparametric interface element. Also, the effects of some
important parameters including concrete compressive strength, tube wall
thickness, number of fiber-wraps, column diameter, ultimate creep
coefficient, and type of FRP on the creep behavior of these columns have
been investigated. Comparison between the numerical and available
experimental long-term results showed good agreement with a maximum
difference of the total strain values of 5.5%, which confirms the accuracy
and validity of the models and materials constitutive relations and method
used. The numerical results also showed that a stress transfer in the
concrete-filled FRP column occurred with time between the FRP tube and
the concrete, leading to a 22% stress reduction in the concrete and a
stress increase in the FRP of 25% after 200 days of loading.

The research aims to deepen understanding of the issue of quality
cost and the dimensions of the quality of health service in the medical
fields, and determine the relationship between quality costs and the
dimensions of the quality of health service, and the impact of the quality
costs of the dimensions of the quality of health service, and adopted the
research methodology and descriptive (exploratory and analytical),
through a questionnaire included (50) items, and select Find a set of
hypotheses that have been tested statistical tools, and was selected a
random sample of (50) members of the Baghdad Teaching Hospital out of
the community's (127) individual, as was the proportion of respondents
(76%). The research found a set of conclusions, the most important is that
the angel of the hospital research sample weak interest in monitoring the
quality of health services provided to the patient, this means that problems
occur in patients during their access to treatment, and lack of seeking
medical personnel at the hospital to provide health services needed by the
patient quickly and promptly and hence the low level of the dimensions of
the quality of health service and the high quality of health services
provided cost rates.

A numerical three dimensional investigation is performed to study the
effects of the heat flux and Reynolds number on the local heat transfer
distribution on smooth flat plate surface impinged with normal air jet.
Reynolds number based on nozzle exit condition is varied between 1000
and 4000 and heat flux from 500 to 1000 W/m2.
The flow domain was studied by solving Navier Stokes equations by finite
volume while the conduction in the plate was studied by solving Laplace
equation. The results are expressed in terms of flow field and isotherm
contours. The temperature of the plate surface increases when heat flux
increases. The thickness of the thermal boundary layer and plate surface
temperature decreases when Reynolds number increases.

Regularly, voice activity detection is the main crucial parameter in
any control system using command of voice speech, spatially in
environments with noise. The uses voice activity detection method affects
both, complexity of computational and the overall performance of any
control system using command of voice speech. This paper handles the
problem of automatic word boundary detection in both cases (the
noiseless and noisy backgrounds), by proposed voice activity detection of
speech signals based on using Ridgelet Transform (RT). It uses the
Inverse Ridgelet Transform (Ridgelet Transform multiply Ridgelet
Transform), which gives the accuracy in environments with noise. The
experimental results point up the effectiveness of the used method in low
signal to noise ratio environments, for command voice speech signal
detection capability.

This paper has been focused on an improvement on the application of
traditional methods using genetic algorithm. Genetic algorithm considers
one of the random searching algorithms that based on the mechanism of
natural selection and natural genetics. This improvement has implemented
on inventory production model that has a deficit. Experimental result has
been illustrated that applying genetic algorithm on petrol production was
better than applying traditional methods because of that the total cost
down when using genetic algorithm in order to cover the shortage in
production.

In this research the problem of ownership of text is processed in several
methods. The secret message can be used for verification (ID). All other
methods can hide a secret message or (ID) inside text. It can be found all
these methods can change secret message when personal ownership is
embedded in the text, this research offers problem solution by hiding in
protocol in Arabic scripts. The new method depends on subtraction of
cover text from original secret message different from original message to
obtain the new secret message, to embedded into other texts. And this
method uses two levels method to hide a new secret message. Linguistic
Steganography covers all the techniques that deal with using written
natural language to hide secret message. This research, presents a
linguistic steganography for Arabic language documents, using Kashida
and Fast Fourier Transform on the basis of using new technique which is
Secret Message Compression (SMC) to obtain a new a secret message
using dynamic random linear regression (DRLR) as location to hide a
secret message. The proposed approach is an attempt to present a
transform linguistic steganography using levels for hiding to improve
implementation of kashida, and to improve the security of the secret
message by using dynamic random linear regression (DRLR). The
proposed algorithm has achieved typical steganography properties such
as capacity, security, transparency, and robustness.

Captcha has been designed to be easy for humans and hard
on the machines. Captcha are used by many websites to determine
human users from indecent programs. This paper will propose two types
for generating captcha these are; text and image captcha. In the first type
use (6*6) captcha table to store alphabetic characters 'A'..'Z' and '0'..'9'
and use random function to generate six numbers to represent the row
and colum numbers which used as index to retrieve the character from
the captcha table to get the final captcha. In the second types a sample of
100 images from PayPal.com Human Interactive Proofs (HIP) are used. In
order to recognize these images three steps for recognize the characters
(pre-processing, segmentation and classification) are adopted. The
modification was in the preprocessing step where proposing to use
Gabor filter to remove the noise in the images which make the recognition
accuracy 100% which is good results when compared with the obtained
accuracy in reference [1] where the accuracy value in the range (80% ..
98%) for different scheme used in this work.

A classroom acoustic is an important and difficult part of university
classroom design. Good design is achieved more on the basis of
acoustics expertise than on pure engineering design. In this paper, the
Artificial Neural Network (ANN) model is used for predicting speech
intelligibility in classroom. There are several classroom properties such as
diminution of the class, signal to noise ratio (SNR), the location of the
student and teacher , background noise where collected from the
classroom. A set of word is complied and a speech signal data base was
created. The sound pressure levels are then measured using sound
pressure meter at different classroom positions. A datasheet was obtained
from the measurement and then used to provide as training database into
learning process of (ANN) to predict the speech intelligibility at various
listeners' position of classroom. This method improve high accuracy,
efficiency and economic of calculation intelligibility in classrooms.
Therefore it reduces the error by using the classic methods

Data that can be read and understood without any special measures is
called plaintext or cleartext. The method of disguising plaintext in such a
way as to hide its substance is called encryption. Encrypting plaintext
results in unreadable gibberish called ciphertext. use encryption to ensure
that information is hidden from anyone for whom it is not intended, even
those who can see the encrypted data. The process of reverting ciphertext
to its original plaintext is called decryption.
This paper present design and implementation of new block cipher
algorithm . this algorithm building depend on multi technique to get more
diffusion and confusion . algorithm contain of 14 round where input 256
bite and output 512 bite in each round . where each round have five
processing to get more complexity also in this proposed used another
technique that give to algorithm more complexity this technique is used (
algamal) as stage in algorithm ( stage five).