The Impact of Corporate Governance Tools in the Reduction of Creative Accounting Practices in the Jordanian Commercial Banks

In the past two decades, the world has witnessed an economic crisis and the collapse of major global companies. As example of these companies, the collapse of the US telecommunications company Worldcom in 2002, and the collapse of the largest energy companies in the United States, Enron, in 2001. The collapse of the world-renowned auditing firm Arthur Anderson to prove its involvement in the collapse of Enron, where the reasons for the collapse of these companies were found to be the low ethics of professionals and their use by some of the accounting practices known as creative accounting practices in order to create imaginary improve in their financial statement. Therefore, it was necessary to use modern accounting systems for management and control to reduce the practices and methods of the creative accounting, and help to protect the capital and the interests of all parties through the activation of transparency and accountability, and one of these accounting systems known as corporate governance and its tools

A Taxonomy of Virtualization Security Issues in Cloud Computing Environments

Objectives: To identify the main challenges and security issues of virtualization in cloud computing environments. It reviews the alleviation techniques for improving the security of cloud virtualization systems. Methods/ Statistical Analysis: Virtualization is a fundamental technology for cloud computing, and for this reason, any cloud vulnerabilities and threats affect virtualization. In this study, the systematic literature review is performed to find out the vulnerabilities and risks of virtualization in cloud computing and to identify threats, and attacks result from those vulnerabilities. Furthermore, we discover and analyze the effective mitigation techniques that are used to protect, secure, and manage virtualization environments. Findings: Thirty vulnerabilities are identified, explained, and classified into six proposed classes. Furthermore, fifteen main virtualization threats and attacks ar defined according to exploited vulnerabilities in a cloud environment. Application/Improvements: A set of common mitigation solutions are recognized and discovered to alleviate the virtualization security risks. These reviewed techniques are analyzed and evaluated according to five specified security criteria

Meckel’s diverticulum: a rare cause of intestinal perforation in a preterm newborn

Meckel’s diverticulum (MD) is the most common congenital anomaly of the gastrointestinal tract. It is usually encountered as an incidental finding at operation or autopsy. Symptomatic cases usually present during infancy with intestinal obstruction, intestinal hemorrhage, diverticulitis, or perforation. We report on a preterm newborn who developed abdominal distension at 17 h of age and pneumoperitoneum at 30 h. At laparotomy, a  narrow-based MD with a small  perforation at the tip was encountered. Segmental resection of the ileum,  including the MD, and end-to-end anastomosis was performed. A review on perforated MD from the English medical literature is also presented. Perforated MD, although rare, should be included in the differential diagnosis of neonatal gastrointestinal perforations and acute abdomen.Keywords: acute abdomen, gastrointestinal perforation, perforated Meckel’s diverticulum, preterm newbor

Software Implementation of Quantum Error-Correction

The transmission of information is prone to errors that alter the information to an extent depending on the channel. To reduce errors, error-correcting protocols have been developed to increase the reliability of the communication and preserve the information. In quantum communication, quantum bits (qubits) are used to transmit information, and due to the nature of qubits, they offer tremendous advantages over their classical counterparts, the bits. However, their nature also makes them extremely fragile and susceptible to three types of errors: bit-flip, phase-flip, and bit and phase flip. The field of quantum error-correction (QEC) is concerned with the development of protocols to protect qubits and establish reliable communication in quantum channels. An important class of quantum error-correcting codes (QECCs) is the Calderbank-Shor-Steane (CSS) family of codes that use classical error-correcting codes to construct quantum codes. This project is concerned with the evaluation of the performance of CSS codes via conducting Monte Carlo simulations and calculating the probability of error per word for the code in relations to the probability of error in a quantum channel using a Python script. Simulations were conducted to evaluate the performance of the [[7, 1]] and the [[31, 11]] CSS codes. It was found that each code performs better than the other in a given region of values of channel error probability and perform equally at channel error probability about 5 × 10−3

Investigating Bias in Facial Analysis Systems: A Systematic Review

© 2013 IEEE. Recent studies have demonstrated that most commercial facial analysis systems are biased against certain categories of race, ethnicity, culture, age and gender. The bias can be traced in some cases to the algorithms used and in other cases to insufficient training of algorithms, while in still other cases bias can be traced to insufficient databases. To date, no comprehensive literature review exists which systematically investigates bias and discrimination in the currently available facial analysis software. To address the gap, this study conducts a systematic literature review (SLR) in which the context of facial analysis system bias is investigated in detail. The review, involving 24 studies, additionally aims to identify (a) facial analysis databases that were created to alleviate bias, (b) the full range of bias in facial analysis software and (c) algorithms and techniques implemented to mitigate bias in facial analysis

Assessment of Heavy Metals Pollution In Euphrates River Water, Amiriyah Fallujah, Iraq.

The concentrations of heavy metals (Cd, Cr, Fe, Ni and Pb) in water samples for the Euphrates River in Amiriyah Fallujah, Iraq were evaluated to assess the pollution level. Ten sites were selected along the study area and sampled during December 2013 to March 2014. The decreasing trend of metals were observed in water as  Pb > Fe > Cr > Cd > Ni. The concentration of the studied metals was higher than the recommended guidelines for drinking and aquatic life, indicated that the water is not safe for drinking and aquatic life uses. There were significant differences in the concentrations of heavy metal  during the sampling period. Heavy pollution index (HPI) results showed that the water was seriously polluted  with Cd, Cr and Pb. According to metal index (MI) results, the water is seriously threatened with metal pollution and unsafe for drinking, irrigation and aquatic life uses. Principal components analysis (PCA) suggests that the Cd, Cr and Pb are derived from anthropogenic sources. Keywords: River pollution; Pollution index, Metal Index; Euphrates; Ira