Introduction: Although ESTABLISHING of an INTERNAL AUDITING UNIT in Iran is mostly propounded as economic establishments, in THE state organizations of developed countries, this UNIT has been establish entirely. Hence, this research has investigated THE NECESSITIES FOR ESTABLISHING THE INTERNAL AUDITING UNIT in THE state universities of Iran.Method: THE current research is an applied survey. THE studied sample includes 193 people which contains four groups. THE first group contains THE authorized financial experts of universities (including financial managers, administrative and financial deputies, and independent auditors of universities); THE second one consists of THE auditors of THE Audit Organization; THE third group includes THE accountable officers and experts of THE Ministry of Economic Affairs and Finance, and THE fourth one insists of all THE oTHEr professionals such as THE members of THE Iranian Association of INTERNAL Auditors, and independent auditors. THE data of THE research have been collected by means of questionnaire. Also, in order to find THE answers to THE questions of THE research, and to examine THE propositions, statistical tests like One Sample T-test, Factor Analysis, ANOVA, and Friedman Test have been used.Results: THE findings of THE research indicate that four main factors of “creating THE added value through assurance”, “increasing THE effectiveness of budgetary control process”, “creating THE added value by developing insight and objective assessment”, “improving official health, increasing organizational awareness, and helping THE independent auditors” are THE main factors of THE necessity FOR ESTABLISHING THE INTERNAL AUDITING UNIT in THE state universities of Iran.Conclusion: THE results of THE research indicate THE NECESSITIES and values creation of INTERNAL audit UNIT in THE universities. THEreFORe, it is suggested that in order to improve and elevate THE level of perFORmance in THE state universities of Iran, THE INTERNAL AUDITING UNIT has to be established in THEse institutions.

One of THE obvious reasons FOR most disorders in network service provisioning is network path congestion. Congestion avoidance in today's networks is too costly and sometimes impossible. With THE introduction of SDN, centralizing THE equipment's control plane has become possible. This paper presents an enhanced method named ESV-DBRA to avoid congestion in multi-tenant SDN networks. At first, ESV-DBRA monitors THE traffic load and delay of all network paths FOR each tenant individually. THEn, by merging THE parameters obtained from THE monitoring, THE Service Level Agreements (SLA), and a novel proposed cost function, it calculates THE cost of THE network paths per tenant. As a result, traffic FOR each tenant is routed through THE path/paths at THE lowest possible cost from THE tenant's perspective. Next, THE bandwidth quotas will be calculated and assigned to THE tenants over THEir optimal routes. Afterward, whenever congestion is likely to occur in a path, ESV-DBRA automatically changes THE route or bandwidth of THE tenants' traffic related to this path to avoid congestion. Related algorithms are also proposed.Eventually, simulations show that THE proposed method effectively increases bandwidth utilization by 10.76%.

We conducted this study in THE Agogo Traditional Area of THE Ashanti region of Ghana where THEre are numerous cases of conflicts between crop and animal farmers as a result of insufficient pasture FOR livestock, especially during THE dry seasons. This has drawn THE attention of various stakeholders in agriculture to THE need FOR supplement feed through pasture establishment. THE study examines farmers’ perception and THE financial viability of pasture establishment FOR small ruminant production. THE specific objectives of THE study are as follow: to identify THE cost and returns FOR THE establishment of an acre of pasture, to assess THE financial viability of pasture establishment on ‘cut and sell’ basis, to investigate farmers’ perception of pasture establishment FOR cattle production, to conduct a SWOT analysis of THE establishment of pasture in Agogo. THE study purports to analyze in detail, farmers' perceptions about THE nature of THE proposed 'Fodder Bank' policy and its likely effect on crop and livestock production, and wheTHEr THE proposed policy could generate adequate monetary returns to induce its adoption at THE farm level. THE study seeks to provide evidence in support of SDG goals 2 (Zero hunger) and 12 (Responsible consumption and production) of THE 2030 agenda FOR sustainable development. To THE authors' best of knowledge, this is envisage to provide valuable inFORmation to support policy initiatives intended to tackle THE root cause of farmer-herder conflicts. THE Asante Akim North Municipal is one of THE 27 administrative Districts in THE Ashanti Region. Its capital is Konongo- Odumasi. THE population FOR this study comprises livestock and crop farmers in Agogo. Asante Akim North Municipal was purposively selected FOR THE study because it is noted FOR its agrarian abilities and massive production of food in THE Ashanti region. THE multi stage sampling was employed in this study. At THE first stage, Asante Agogo traditional area was selected purposively due to THE fact that majority of THE inhabitants engage in agricultural activities (GSS 2010). At THE second stage, three commUNITies in Agogo namely, Hwidiem, Ananekrom and Bebuso were selected purposively. At THE third stage, quota sampling was used to obtain a specific number of farmers from each of THE three commUNITies to sum up to 150 respondents as shown in table. Simple random sampling technique was THEn used to engage THE selected farmers in THEse commUNITies. A sample size of 150 respondents were obtained using THE Slovin’s FORmulae which is a scientific method of obtaining THE sample size FOR a given population. Structured questionnaires consisting of open and close ended questions were used to gaTHEr primary data from respondents through face-to-face interviews. Interviews were conducted using THE local dialect mostly to enhance communication and to clear all language barriers but English was used where THE respondents could give accurate answers in English Language. Data per THE questionnaires from respondents were concerning THEir perception of pasture establishment and THE assessment of THE strengths, weaknesses, opportUNITies and threats of pasture establishment. Secondary data was sought from books, journals, dissertations and THE internet. Useful and relevant inFORmation on THE appropriate materials and THEir costs FOR ESTABLISHING pasture was also obtained from THE Agogo MoFA office, and THE KNUST Department of Animal Science. Descriptive statistics such as percentages, tables and means were used to analyze THE socio-economic characteristics of respondents. It was revealed in THE study that majority of crop farmers have had THEir crops destroyed by ruminants especially cattle at least once. Additionally, THE study showed that pasture establishment is one way through which crop farms destruction by livestock can be prevented as about 99% of farmers responded in THE affirmative. THE results FOR THE financial viability of THE venture under THE assumptions used gave relevant results with BCR of 1.18 and NPV of GHC 3,160. THE INTERNAL Rate Return of THE venture is estimated at 40.1% and a Pay Back period of 2.61 years. THEreFORe, it will be economically prudent FOR investors to commit resources towards ESTABLISHING pasture. THE perception index FOR commercial, economic and financial concerns of pasture establishment was 3.7 which is skewed toward agree. THE statement that had THE highest positive perception index was about THE fact that pasture establishment will increase THE quality of meat. This implies that respondents perceive that THE commercial, economic and financial results of pasture establishment will be positive. THE perception index FOR THE social category was 3.66. THE statement with THE highest positive assertion by respondents is THE fact that pasture establishment will help control THE movement of animals. THE perception index of 3.66 which is skewed towards agree means that pasture establishment will attract THE support from THE commUNITy and also bring more benefits to THE society. In THE category of technical concerns of pasture establishment, THE overall perception index FOR this category is 3.15, which means that THE respondents perceive THEy have a fair technical know- how concerning pasture establishment even though THE venture requires technical know-how. In THE category of institutional concerns, support and involvement in pasture establishment, THE statement with THE highest perception index is that MoFA will support farmers with THE necessary resources in its capacity. With reference to THE chi-square test, THE study can conclude that THEre is a significant relationship between THE type of farmer and THE perception that support can be drawn from farmer-based associations, and THE perception that pasture establishment will increase livestock production as well as THE general sales of farmers. Lastly, THE study revealed that THEre is a significant relationship between THE educational background of THE farmer and THE perception that it is not difficult to select planting materials FOR pasture establishment. Farmers in Asante Akim Agogo should adopt THE establishment of pasture since it is financially viable. THE establishment of pasture in Asante Akim Agogo should be encouraged since it has THE potency to reduce THE farmer - herder conflicts and ensure food security. FOR successful pasture establishment, technical know-how is essential.

Objective: In many countries, THE advancements in inFORmation technologies and THE decentralized computing method has inspired hope to take advantage of modern inFORmation technologies, such as artificial intelligence, in order to overcome THE unique challenges in global health including THE coronavirus crisis. THE following study tries to examine THE possible future scenarios in THE industry, with THE aim of discovering new opportUNITies to increase health and quality of life.Findings: Considering THE research literature, seventeen drivers, which had affected THE research in three dimensions, were identified and THE Delphi method was used FOR THE accuracy of confirmation, THEir rankings and FOR THE calculation of THEir certainty. THE relationships between THE drivers and THE identified dimensions were measured and confirmed in THE FORm of hypoTHEses and model presentations by structural equation methods. Using THE cross-matrix method, five drivers were identified as risk and goal. Finally, through THE identification of uncertainty and risk and goal drivers, four scenarios were developed.Conclusion: Conclusion: THE treatment structure and medical equipment influenced by COVID-19 pandemic conditions and due to THE growth rate, optimal and intelligent application of modern digital technologies creates a wide-ranging evolution in this field and illustrates THE possibility of achieving a desired future by taking advantage of THE scenario of THE FORmation of an interconnected global society and THE realization of global health in THE interaction of artificial intelligence drivers, novel production demands, sanctions, internet of things (IoT) and blockchain.

Protective steel doors are widely used in buildings due to THEir high resistance against THE impact loads. However, its heavy weight has been always considered as a major drawback FOR THEse doors. In this paper, a new optimized stiffened impact-protective steel door incorporating sandwich panel with aluminum foam core (OSSA) is examined. This door consists of two face sheets, main and secondary stiffeners, and aluminum foam as THE inner core. In order to optimize THE door, at first THE rigidity and weight functions of THE stiffened steel door were extracted. THEn an optimal door weighing 42% less than THE primary door was obtained. Due to THE high energy absorption capacity of THE combined foam core and stiffened steel door structure, THE use of aluminum foam core in THE optimized steel door was proposed. By doing numerical analysis, and depending on THE thickness of THE face sheet of OSSA, 20 to 32% reduction in THE maximum displacement was observed. THE results also showed that, with 67% increase in THE peak overpressure, OSSA has kept almost THE same maximum displacement as that of THE steel door without an aluminum foam. In oTHEr words, by using aluminum foam core in THE optimized stiffened door, THE door will resist 67% more impact load.

Sound is one of THE FORms of mechanical energy and THE two main characteristics of sound are intensity or power and frequency or wavelength of sound.THEir perFORmance against THE incoming sound wave, industrial silencers can be divided into two general groups of resonating and absorption silencers, THE main difference between THEse silencers is THE release of sound energy from THE channeling system, which is one of THE common examples of THE use of resonating type silencers, THEir use in It is THE INTERNAL combustion engines that distinguish absorption silencers from THE resonator type based on THE fact that THE main and visible part of THE act of muting THE sound is achieved by changing sound energy to heat energy.THE goal of this article is to design a muffler based on THE breaking of sound frequencies resulting from THE movement of fluid in THE exhaust output of vehicles, which leads to a reduction of at least 50 db of sound and gives THE operator enough peace and concentration. In this article, after examining three types of mufflers, absorbent mufflers that use THE properties of porous absorbent material to absorb passing sound and are THE simplest FORm of mufflers, have been selected, analyzed and reviewed and are suitable FOR THE OM457 engine of Idem Industrial Company. It designed FOR maximum inlet exhaust temperature is 520 and FOR THE maximum kW power is 315 with THE maximum discharge relative pressure of 185 mbar FOR homogenization with THE standard atmosphere.

Distributed Denial of Service (DDoS) attacks are among THE primary concerns in internet security today. Machine learning can be exploited to detect such attacks. In this paper, a multi-layer perceptron model is proposed and implemented using deep machine learning to distinguish between malicious and normal traffic based on THEir behavioral patterns. THE proposed model is trained and tested using THE CICDDoS2019 dataset. To remove irrelevant and redundant data from THE dataset and increase learning accuracy, feature selection is used to select and extract THE most effective features that allow us to detect THEse attacks. Moreover, we use THE grid search algorithm to acquire optimum values of THE model’s hyperparameters among THE parameters’ space. In addition, THE sensitivity of accuracy of THE model to variations of an input parameter is analyzed. Finally, THE effectiveness of THE presented model is validated in comparison with some state-of-THE-art works.

Purpose: THE present study aims to identify and explain THE futures of Iranian provinces in THE competition FOR THE development of NBIC technological convergence (synergy between nanotechnology, biotechnology, inFORmation technology and cognitive sciences) with a focus on Yazd province. Method: This research, which has been conducted with a qualitative and descriptive approach, is classified as an exploratory futures-study. In this way, THE relevant research records were first reviewed to compile a list of drivers in THE development of convergent technologies. THE list was THEn refined and prioritized to identify two key drivers, with THE Delphi process attended by fourteen experts. By intersecting THE uncertainties of THEse two drivers, four scenarios of THE province's future in technological convergence competition emerged. Findings: THE two key drivers affecting THE success of THE province in THE competition FOR convergent technologies are: THE rate of development of THE innovation ecosystem and THE amount of financial resources allocated to this process. Based on this, four scenarios of THE future situation of THE province in this field were identified, which have been named as "Vanguard", "Buyer", "Remnant" and "Hired". Conclusion: In order FOR THE provinces to be able to succeed in THE FORthcoming competitions in THE production and operation of convergent technologies, it is necessary to plan FOR strengTHEning THE ecosystem infrastructure from now; at THE same time, it is necessary to make efficient efFORts to provide sufficient financial resources FOR THE research and commercialization of THEse technologies.

This study was an attempt to investigate obstacles ahead of THE establishment of INTERNAL AUDITING UNIT in Iranian State Universities. THE study was conducted through engaging and investigating 193 sample population of auditors and expert’s opinions in academic settings and those professionals in non-academic settings. To identify THE Obstacles, both statistical tests including one sample T test and factor analysis were run. THE findings revealed that THE obstacles ahead of establishment of INTERNAL AUDITING UNITs were classified in 3 main groups including: 1. Legal, organizational and cultural obstacles, 2. Lack of knowledge, training and appropriate coordination, 3. Obstacles ahead of INTERNAL AUDITING personnel. Cultural, legal and organizational obstacles including restrictions related to THE culture and rules governing THE social and organizational context. Moreover, lack of knowledge, training and appropriate coordination indicated limitation of educational aspects affected by INTERNAL departments of an organization and professional institutions of commUNITy. In addition, THE obstacles a head of personnel including shortage of specialists in AUDITING system of academic settings as well as unemployment of independent and experienced auditors in AUDITING UNITs. THE findings of this study are among determining factors of evolutionary planning of INTERNAL AUDITING UNITs in public sectors and it may contribute to furTHEr developments and success.

Abstract THE purpose of this paper is to study THE effects of INTERNAL control weaknesses on tax avoidance FOR THE companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer THE following question: “Is THEre a significant relationship between INTERNAL control weaknesses and firms’ tax avoidance?” THE research population composes of total companies listed in THE TSE and statistical sample composes of 76 companies. THE regression and analysis of variance whit SPSS-22 and Eviews-9 software is used FOR testing hypoTHEsis of THE research. THE results suggest that THEre is a positive relationship between INTERNAL control weaknesses and firms’ tax avoidance. Also, THE results showed that THE effective tax rate is low FOR companies with high weaknesses in INTERNAL controls, but this does not apply to book tax differences.