the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

The possibility to improve the CERN to Gran Sasso neutrino beam performances for θ13 searches is investigated. We show that by an appropriate optimization of the target and focusing optics of the present CNGS design, we can increase the flux of low energy neutrinos by about a factor 5 compared to the current τ optimized focalisation. With the ICARUS 2.35 kton detector at LNGS and in case of neg...

When visiting an aquarium, people may be disturbed or, at least, disappointed by the amount and diversity of available information. Moreover, one can find it very difficult to match the information of notices on the wall to the reality of the fishes. Therefore, we propose a virtual guide, an autonomous teaching assistant embodied in the real world using augmented reality techniques, for helping...

Recently, a novel iterative scheme was proposed to retrieve Green’s functions in an unknown medium from its single-sided reflection response and an estimate of the propagation velocity. In Marchenko imaging, these Green’s functions are used for seismic imaging with complete wavefields, including internal multiple reflections. In this way, common artifacts from these internal reflections are avo...

Relativistic shocks provide an efficient method for high-energy particle acceleration in many astrophysical sources. Multiple shock systems are even more effective and of importance, for example, in the internal shock model of gamma-ray bursts. We investigate the reacceleration of pre-existing energetic particles at such relativistic internal shocks by the first order Fermi process of pitch ang...

The cause of Multiple sclerosis (MS) is unknown. Multiple theories for pathogenesis of MS postulated. The most accepted is autoimmune inflammatory process. In recent years the role of internal jugular vein abnormality in MS pathogenesis has been considered as “Big Idea” that raised hopes for MS treatment. But although the earlier studies were promising, their results were not reproducible and r...