Search results for: Turbo based stego system.

Authors: Buthainah Fahran Al-Dulaimi, Hamza A. Ali

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The well known NP-complete problem of the Traveling Salesman Problem (TSP) is coded in genetic form. A software system is proposed to determine the optimum route for a Traveling Salesman Problem using Genetic Algorithm technique. The system starts from a matrix of the calculated Euclidean distances between the cities to be visited by the traveling salesman and a randomly chosen city order as the initial population. Then new generations are then created repeatedly until the proper path is reached upon reaching a stopping criterion. This search is guided by a solution evaluation function.

Keywords: Genetic algorithms, traveling salesman problem solving, optimization.

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Authors: František Bozek, Alexandr Bozek, Alena Bumbova, Eduard Bakos, Jiri Dvorak

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The article deals with the classification of alternative water resources in terms of potential risks which is the prerequisite for incorporating these water resources to the emergency plans. The classification is based on the quantification of risks resulting from possible damage, disruption or total destruction of water resource caused by natural and anthropogenic hazards, assessment of water quality and availability, traffic accessibility of the assessed resource and finally its water yield. The aim is to achieve the development of an integrated rescue system, which will be capable of supplying the population with drinking water on the whole stricken territory during the states of emergency.

Keywords: Classification, Emergency Supply, Risk, Water Standby Resource.

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Authors: Mengist Hailemariam, Assegid Ajeme

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The ever increasing amount of solid waste (SW) generated which is exacerbated by lack of proper waste management system is of growing concern worldwide and in major cities in developing countries due to its social, economic and environmental implications. This study attempts to describe the aspects of solid waste management (SWM) in Adama, one of the fast urbanizing cities in Ethiopia, and highlights the challenges thereof. Data were gathered through interview supplemented by field observation and self-administered questionnaire. Then, the data were analyzed using the Statistical Package for Social Science (SPSS) software. In addition, secondary data were gathered from documents. Findings revealed that the current SWM practice couldn’t cope with the fast urbanizing needs and the rapid population growth exhibited by the city. Besides, major factors contributing to the inefficient system were identified. The study would provide practical insights to decision makers in developing a sustainable SWM system leading to minimized risk in the city.

Keywords: Adama, Aspects and challenges, Ethiopia, Solid waste management.

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Authors: Arslan Qamar Malik, Jehanzeb Ahmad

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The paper presents a novel idea to control computer mouse cursor movement with human eyes. In this paper, a working of the product has been described as to how it helps the special people share their knowledge with the world. Number of traditional techniques such as Head and Eye Movement Tracking Systems etc. exist for cursor control by making use of image processing in which light is the primary source. Electro-oculography (EOG) is a new technology to sense eye signals with which the mouse cursor can be controlled. The signals captured using sensors, are first amplified, then noise is removed and then digitized, before being transferred to PC for software interfacing.

Keywords: Human Computer Interaction, Real-Time System, Electro-oculography, Signal Processing.

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Authors: E. Pop, M. Barbos

Abstract:

Using mobile Internet access technologies and eservices, various economic agents can efficiently offer their products or services to a large number of clients. With the support of mobile communications networks, the clients can have access to e-services, anywhere and anytime. This is a base to establish a convergence of technological and financial interests of mobile operators, software developers, mobile terminals producers and e-content providers. In this paper, a client server system is presented, using 3G, EDGE, mobile terminals, for Stock Exchange e-services access.

Keywords: Mobile communications, e-services access, stockexchange.

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Authors: Mingwei Yi, Liujie Guo, Zongjun Pan, Xiang Lin, Xiaoming Yi

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With the rapid expansion of road construction mileage in China, the scale of road maintenance needs has concurrently escalated. As the service life of roads extends, the design of pavement repair and maintenance emerges as a crucial component in preserving the excellent performance of the pavement. The remaining service life of asphalt pavement structure is a vital parameter in the lifecycle maintenance design of asphalt pavements. Based on an analysis of pavement structural integrity, this study presents a characterization and assessment of the remaining life of existing asphalt pavement structures. It proposes indicators such as the transverse crack spacing and the length of longitudinal cracks. The transverse crack spacing decreases with an increase in maintenance intervals and with the extended use of semi-rigid base layer structures, although this trend becomes less pronounced after maintenance intervals exceed 4 years. The length of longitudinal cracks increases with longer maintenance intervals, but this trend weakens after five years. This system can support the enhancement of standardization and scientific design in highway maintenance decision-making processes.

Keywords: Structural integrity, highways, pavement evaluation, asphalt concrete pavement.

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Authors: I. R. Farah, I. B. Ismail, M. B. Ahmed

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The huge development of new technologies and the apparition of open communication system more and more sophisticated create a new challenge to protect digital content from piracy. Digital watermarking is a recent research axis and a new technique suggested as a solution to these problems. This technique consists in inserting identification information (watermark) into digital data (audio, video, image, databases...) in an invisible and indelible manner and in such a way not to degrade original medium-s quality. Moreover, we must be able to correctly extract the watermark despite the deterioration of the watermarked medium (i.e attacks). In this paper we propose a system for watermarking satellite images. We chose to embed the watermark into frequency domain, precisely the discrete wavelet transform (DWT). We applied our algorithm on satellite images of Tunisian center. The experiments show satisfying results. In addition, our algorithm showed an important resistance facing different attacks, notably the compression (JEPG, JPEG2000), the filtering, the histogram-s manipulation and geometric distortions such as rotation, cropping, scaling.

Keywords: Digital data watermarking, Spatial Database, Satellite images, Discrete Wavelets Transform (DWT).

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Authors: Kati Kõrbe Kaare, Kristjan Kuhi, Ott Koppel

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Transportation authorities need to provide the services and facilities that are critical to every country-s well-being and development. Management of the road network is becoming increasingly challenging as demands increase and resources are limited. Public sector institutions are integrating performance information into budgeting, managing and reporting via implementing performance measurement systems. In the face of growing challenges, performance measurement of road networks is attracting growing interest in many countries. The large scale of public investments makes the maintenance and development of road networks an area where such systems are an important assessment tool. Transportation agencies have been using performance measurement and modeling as part of pavement and bridge management systems. Recently the focus has been on extending the process to applications in road construction and maintenance systems, operations and safety programs, and administrative structures and procedures. To eliminate failure and dysfunctional consequences the importance of obtaining objective data and implementing evaluation instrument where necessary is presented in this paper

Keywords: Key performance indicators, performance measurement system, evaluation, system architecture.

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Authors: Vineet K. Srivastava, Mukesh K. Awasthi, Mohammad Tamsir

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A fully implicit finite-difference method has been proposed for the numerical solutions of one dimensional coupled nonlinear Burgers’ equations on the uniform mesh points. The method forms a system of nonlinear difference equations which is to be solved at each iteration. Newton’s iterative method has been implemented to solve this nonlinear assembled system of equations. The linear system has been solved by Gauss elimination method with partial pivoting algorithm at each iteration of Newton’s method. Three test examples have been carried out to illustrate the accuracy of the method. Computed solutions obtained by proposed scheme have been compared with analytical solutions and those already available in the literature by finding L2 and L∞ errors.

Keywords: Burgers’ equation, Implicit Finite-difference method, Newton’s method, Gauss elimination with partial pivoting.

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Authors: Zulaiha Ali Othman, Helmi Md Rais, Abdul Razak Hamdan

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Ants are fascinating creatures that demonstrate the ability to find food and bring it back to their nest. Their ability as a colony, to find paths to food sources has inspired the development of algorithms known as Ant Colony Systems (ACS). The principle of cooperation forms the backbone of such algorithms, commonly used to find solutions to problems such as the Traveling Salesman Problem (TSP). Ants communicate to each other through chemical substances called pheromones. Modeling individual ants- ability to manipulate this substance can help an ACS find the best solution. This paper introduces a Dynamic Ant Colony System with threelevel updates (DACS3) that enhance an existing ACS. Experiments were conducted to observe single ant behavior in a colony of Malaysian House Red Ants. Such behavior was incorporated into the DACS3 algorithm. We benchmark the performance of DACS3 versus DACS on TSP instances ranging from 14 to 100 cities. The result shows that the DACS3 algorithm can achieve shorter distance in most cases and also performs considerably faster than DACS.

Keywords: Dynamic Ant Colony System (DACS), Traveling Salesmen Problem (TSP), Optimization, Swarm Intelligent.

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Authors: R. Uthayakumar, D. Easwaramoorthy

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This paper investigates the fractals generated by the dynamical system of intuitionistic fuzzy contractions in the intuitionistic fuzzy metric spaces by generalizing the Hutchinson-Barnsley theory. We prove some existence and uniqueness theorems of fractals in the standard intuitionistic fuzzy metric spaces by using the intuitionistic fuzzy Banach contraction theorem. In addition to that, we analyze some results on intuitionistic fuzzy fractals in the standard intuitionistic fuzzy metric spaces with respect to the Hausdorff intuitionistic fuzzy metrics.

Keywords: Fractal Analysis, Fixed Point, Contraction, Iterated Function System, Intuitionistic Fuzzy Metric Space.

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Authors: Somayeh Alizadeh, Mehdi Ghazanfari, Mostafa Jafari, Salman Hooshmand

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Fuzzy Cognitive Maps (FCMs) is a causal graph, which shows the relations between essential components in complex systems. Experts who are familiar with the system components and their relations can generate a related FCM. There is a big gap when human experts cannot produce FCM or even there is no expert to produce the related FCM. Therefore, a new mechanism must be used to bridge this gap. In this paper, a novel learning method is proposed to construct causal graph based on historical data and by using metaheuristic such Tabu Search (TS). The efficiency of the proposed method is shown via comparison of its results of some numerical examples with those of some other methods.

Keywords: Fuzzy Cognitive Map (FCM), Learning, Meta heuristic, Genetic Algorithm, Tabu search.

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Authors: Deepthi Narayan, Srikanta Murthy K., G. Hemantha Kumar

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Graph based image segmentation techniques are considered to be one of the most efficient segmentation techniques which are mainly used as time & space efficient methods for real time applications. How ever, there is need to focus on improving the quality of segmented images obtained from the earlier graph based methods. This paper proposes an improvement to the graph based image segmentation methods already described in the literature. We contribute to the existing method by proposing the use of a weighted Euclidean distance to calculate the edge weight which is the key element in building the graph. We also propose a slight modification of the segmentation method already described in the literature, which results in selection of more prominent edges in the graph. The experimental results show the improvement in the segmentation quality as compared to the methods that already exist, with a slight compromise in efficiency.

Keywords: Graph based image segmentation, threshold, Weighted Euclidean distance.

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Authors: Mihai Ciocarlie, Marcela-Simona Atanasoae, Horia Ciocarlie

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We present the development of a system of programs designed for the compilation and execution of applications for handheld computers. In introduction we describe the purpose of the project and its components. The next two paragraphs present the first two components of the project (the scanner and parser generators). Then we describe the Object Pascal compiler and the virtual machines for Windows and Palm OS. In conclusion we emphasize the ways in which the project can be extended.

Keywords: Compiler design, Palm OS applications, rapid application development, virtual machine.

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Authors: Mohammed Benbrahim, Khalid Benjelloun, Aomar Ibenbrahim, Adil Daoudi

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The automatic classification of non stationary signals is an important practical goal in several domains. An essential classification task is to allocate the incoming signal to a group associated with the kind of physical phenomena producing it. In this paper, we present a modular system composed by three blocs: 1) Representation, 2) Dimensionality reduction and 3) Classification. The originality of our work consists in the use of a new wavelet called "Ben wavelet" in the representation stage. For the dimensionality reduction, we propose a new algorithm based on the random projection and the principal component analysis.

Keywords: Seismic signals, Ben Wavelet, Dimensionality reduction, Artificial neural networks, Classification.

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Authors: Edward Guillen, Daniel Padilla, Adriana Hernandez, Kenneth Barner

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Biometrics methods include recognition techniques such as fingerprint, iris, hand geometry, voice, face, ears and gait. The gait recognition approach has some advantages, for example it does not need the prior concern of the observed subject and it can record many biometric features in order to make deeper analysis, but most of the research proposals use high computational cost. This paper shows a gait recognition system with feature subtraction on a bundle rectangle drawn over the observed person. Statistical results within a database of 500 videos are shown.

Keywords: Autentication, Biometrics, Gait Recognition, Human Identification, Security.

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Authors: Sundus Ayyaz, Saad Rehman

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In the recent years, a fundamental revolution in the Mobile Phone technology from just being able to provide voice and short message services to becoming the most essential part of our lives by connecting to network and various app stores for downloading software apps of almost every activity related to our life from finding location to banking from getting news updates to downloading HD videos and so on. This progress in Smart Phone industry has modernized and transformed our way of living into a trouble-free world. The smart phone has become our personal computers with the addition of significant features such as multi core processors, multi-tasking, large storage space, bluetooth, WiFi, including large screen and cameras. With this evolution, the rise in the security threats have also been amplified. In Literature, different threats related to smart phones have been highlighted and various precautions and solutions have been proposed to keep the smart phone safe which carries all the private data of a user. In this paper, a survey has been carried out to find out the most secure and the most unsecure smart phone operating system among the most popular smart phones in use today.

Keywords: Smart phone, operating system, security threats, Android, iOS, Balckberry, Windows.

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Authors: M. Giannopoulou, I. Roukounis, A. Roukouni.

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Geographical Information Systems are an integral part of planning in modern technical systems. Nowadays referred to as Spatial Decision Support Systems, as they allow synergy database management systems and models within a single user interface machine and they are important tools in spatial design for evaluating policies and programs at all levels of administration. This work refers to the creation of a Geographical Information System in the context of a broader research in the area of influence of an under construction station of the new metro in the Greek city of Thessaloniki, which included statistical and multivariate data analysis and diagrammatic representation, mapping and interpretation of the results.

Keywords: Databases, Geographical information systems (GIS), Land-use planning, Metro stations

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Authors: Guanglin Song

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Situated within the context of China's tiered medical treatment system, this study aims to analyze spatial causes of urban healthcare access difficulties from the perspective of the configuration of healthcare facilities. A social network analysis approach is employed to construct a healthcare demand and supply flow network between major residential clusters and various tiers of hospitals in the city. The findings reveal that: 1) There exists overall maldistribution and over-concentration of healthcare resources in the study area, characterized by structural imbalance. 2) The low rate of primary care utilization in the study area is a key factor contributing to congestion at higher-tier hospitals, as excessive reliance on these institutions by neighboring communities exacerbates the problem. 3) Gradual optimization of the healthcare facility layout in the study area, encompassing holistic, local, and individual institutional levels, can enhance systemic efficiency and resource balance. This research proposes a method for evaluating urban healthcare resource distribution structures based on service flows within hierarchical networks. It offers spatially targeted optimization suggestions for promoting the implementation of the tiered healthcare system and alleviating challenges related to accessibility and congestion in seeking medical care. In addition, the study provides some new ideas for researchers and healthcare managers in countries, cities, and healthcare management around the world with similar challenges.

Keywords: Flow of public services, healthcare facilities, spatial planning, urban networks.

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Authors: Muhibul Haque Bhuyan

Abstract:

Most educational institutions were compelled to switch over to the online mode of teaching, learning, and assessment due to the lockdown when the corona pandemic started around the globe in the early part of the year 2020. However, they faced a unique set of challenges in delivering knowledge and skills to their students as well as formulating a proper assessment policy. This paper investigates whether there is an impact on the student Semester Grade Point Average (SGPA) due to the online mode of teaching and learning assessment at the Department of Electrical and Electronic Engineering (EEE) of Southeast University (SEU). Details of student assessments are discussed. Then students’ grades were analyzed to find out the impact on SGPA based on the z-test by finding the standard deviation (). It also pointed out the challenges associated with the online classes and assessment strategies to be adopted during the online assessment. The student admission, course advising, and registration statistics were also presented in several tables and analyzed based on the change in percentage to observe the impact on it due to the pandemic. In summary, it was observed that the students’ SGPAs are not affected but student course advising and registration were affected slightly by the pandemic. Finally, the paper provides some recommendations to improve the online teaching, learning, assessment, and evaluation system.

Keywords: electrical and electronic engineering students, impact on course grading and SGPA, online assessment, online teaching, student registration, semester result

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Authors: Hong Li, Shou-ming Zhong, Hou-biao Li

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In this paper, some brief sufficient conditions for the stability of FO-LTI systems dαx(t) dtα = Ax(t) with the fractional order are investigated when the matrix A and the fractional order α are uncertain or both α and A are uncertain, respectively. In addition, we also relate the stability of a fractional-order system with order 0 < α ≤ 1 to the stability of its equivalent fractional-order system with order 1 ≤ β < 2, the relationship between α and β is presented. Finally, a numeric experiment is given to demonstrate the effectiveness of our results.

Keywords: Interval fractional-order systems, linear matrix inequality (LMI), asymptotical stability.

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Authors: Bi-Huei Tsai

Abstract:

Previous studies on financial distress prediction choose the conventional failing and non-failing dichotomy; however, the distressed extent differs substantially among different financial distress events. To solve the problem, “non-distressed”, “slightlydistressed” and “reorganization and bankruptcy” are used in our article to approximate the continuum of corporate financial health. This paper explains different financial distress events using the two-stage method. First, this investigation adopts firm-specific financial ratios, corporate governance and market factors to measure the probability of various financial distress events based on multinomial logit models. Specifically, the bootstrapping simulation is performed to examine the difference of estimated misclassifying cost (EMC). Second, this work further applies macroeconomic factors to establish the credit cycle index and determines the distressed cut-off indicator of the two-stage models using such index. Two different models, one-stage and two-stage prediction models are developed to forecast financial distress, and the results acquired from different models are compared with each other, and with the collected data. The findings show that the one-stage model has the lower misclassification error rate than the two-stage model. The one-stage model is more accurate than the two-stage model.

Keywords: Multinomial logit model, corporate governance, company failure, reorganization, bankruptcy.

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Authors: A.R.Rizulla, F.S.Tashimova, A.R. Massalimova, A.K.Mynbayeva, G.S.Abdiraiymova

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The importance of happiness understanding research is caused by cardinal changes experiences in system of people values in the post-Soviet countries territory. «The time of changes», which characterized with destruction of old values and not creativeness of new, stimulating experiences by the person of existential vacuum. The given research is actual not only in connection with sense formation, but also in connection with necessity creatively to adapt in integrative space. According to numerous works [1,2,3], we define happiness as the peak experience connected with satisfaction correlated system of needs, dependent on style of subject's coping behavior.

Keywords: Coping behavior, happiness, overcoming, psychological defense.

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Authors: Isaac Kofi Mensah

Abstract:

The adoption and application of Information and Communication Technologies (ICTs) in government administration through e-government is expected to permeate all sectors of state/ public institutions as well as democratic institutions. One of such public institutions is the Electoral Commission of Ghana mandated by the 1992 Constitution to hold all public elections including presidential and parliamentary elections. As Ghana holds its 7th General Elections since 1992, on 7th November 2016, there are demands from key stakeholders for the Election Management Body, which is the Electoral Commission (EC) of Ghana to adopt and implement an electronic voting system. This case study, therefore, attempts to contribute significantly to the debate by examining influencing factors that would impact on citizen’s readiness to adopt and use an electronic voting system in Ghana. The Technology Acceptance Model (TAM) was used as a theoretical framework for this study, out of which a research model and hypotheses were developed. Importantly, the outcome of this research finding would form a basis for appropriate policy recommendation for consideration of Government and EC of Ghana.

Keywords: Citizens readiness, e-government, electronic voting, technology acceptance model (TAM).

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Authors: Ngono Mindzeng Terencia

Abstract:

Community based tourism, as a sustainable tourism approach, has been adopted as a tool for development among local communities in third world countries with income generation as the main driver. However, an analysis of community based tourism and development brings to light another driving force which is paramount to development strategies in the difficult conditions of third world countries: this driving force is “place revitalization”. This paper seeks to assess the relevance of “place revitalization” to the enhancement of development within the challenging context of developing countries. The research provides a community based tourism model to development in third world countries through a three step process based on awareness, mentoring and empowerment at the local level. It also tries to examine how effectively this model can address the development problems faced by the local communities of third world countries. The case study for this research is the Bamiléké region of Cameroon, the breeding ground of community based tourism initiatives and a region facing the difficulties of third world countries that are great impediments to community based tourism.

Keywords: Awareness, empowerment, local communities, mentoring, place revitalization, third world countries.

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Authors: Hussin K. Ragb, Vijayan K. Asari

Abstract:

In this paper, we present a pedestrian detection descriptor called Fused Structure and Texture (FST) features based on the combination of the local phase information with the texture features. Since the phase of the signal conveys more structural information than the magnitude, the phase congruency concept is used to capture the structural features. On the other hand, the Center-Symmetric Local Binary Pattern (CSLBP) approach is used to capture the texture information of the image. The dimension less quantity of the phase congruency and the robustness of the CSLBP operator on the flat images, as well as the blur and illumination changes, lead the proposed descriptor to be more robust and less sensitive to the light variations. The proposed descriptor can be formed by extracting the phase congruency and the CSLBP values of each pixel of the image with respect to its neighborhood. The histogram of the oriented phase and the histogram of the CSLBP values for the local regions in the image are computed and concatenated to construct the FST descriptor. Several experiments were conducted on INRIA and the low resolution DaimlerChrysler datasets to evaluate the detection performance of the pedestrian detection system that is based on the FST descriptor. A linear Support Vector Machine (SVM) is used to train the pedestrian classifier. These experiments showed that the proposed FST descriptor has better detection performance over a set of state of the art feature extraction methodologies.

Keywords: Pedestrian detection, phase congruency, local phase, LBP features, CSLBP features, FST descriptor.

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Authors: Chava Sunil Kumar, P.S. Subrahmanyan, J. Amarnath

Abstract:

In this paper variation of spot price and total profits of the generating companies- through wholesale electricity trading are discussed with and without Central Generating Stations (CGS) share and seasonal variations are also considered. It demonstrates how proper analysis of generators- efficiencies and capabilities, types of generators owned, fuel costs, transmission losses and settling price variation using the solutions of Optimal Power Flow (OPF), can allow companies to maximize overall revenue. It illustrates how solutions of OPF can be used to maximize companies- revenue under different scenarios. And is also extended to computation of Available Transfer Capability (ATC) is very important to the transmission system security and market forecasting. From these results it is observed that how crucial it is for companies to plan their daily operations and is certainly useful in an online environment of deregulated power system. In this paper above tasks are demonstrated on 124 bus real-life Indian utility power system of Andhra Pradesh State Grid and results have been presented and analyzed.

Keywords: OPF, ATC, Electricity Market, Bid, Spot Price

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Authors: Ibrahim Dauda Adagye

Abstract:

Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper therefore assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with specific focus on the Nasarawa State Polytechnic, Lafia. The study is survey, hence a simple closed ended questionnaire was developed and administered to a sample of twenty seven (27) member staff from the Bursary and the Internal audit unit of the Nasarawa State Polytechnic, Lafia so as to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analysed using a simple percentage and chi square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, it therefore means that the right staff be assigned the right job and regular checking of the subordinates by their superiors be ensued.

Keywords: Bursary unit, efficiency, Internal control, tertiary educational institutions.

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Authors: Benson Chizubem

Abstract:

Because of the severe hazards that substantially impact workers' lives and assets lost, the oil and gas industry has established a goal of establishing zero occurrences or accidents in operations. Using leading indicators to measure and assess an organization's safety performance is a proactive approach to safety management. Also, it will provide early warning signals to solve inherent safety issues before they lead to an accident in the study industry. The analysis of these indicators' performance was based on a questionnaire-based methodology. A total number of 1000 questionnaires were disseminated to the workers, of which 327 were returned to the researcher team. The data collected were analysed to evaluate their safety perceptions on indicators performance. Data analysis identified safety training, safety system, safety supervision, safety rules and procedures, safety auditing, strategies and policies, management commitment, safety meeting and safety behaviour, as potential leading indicators that are capable of measuring organizational safety performance and as capable of providing early warning signals of weak safety area in an operational environment. The findings of this study have provided safety researchers and industrial safety practitioners with helpful information on the improvement of the existing safety monitoring process in the oil and gas industry, both locally and globally, as proactive actions.

Keywords: Early warning, safety, accident risks, oil and gas industry.

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Authors: Arash Derakhshanmehr

Abstract:

Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.

Keywords: Operational Auditing, Iran

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