Cheating Detection in MDA-ALM Protocol in Application-Level Multicast Networks

Recent researches consecrate their efforts to overcome multicast network problems by moving all the multicast functions and responsibilities from network layer (routers) to application layer ( terminal nodes (Users)). Most of Application-Level Multicast (ALM)protocols rely on the idea that when a parent node leaves the overlay tree, all itspredecessors should re-join the tree again,which cause several re-organization operations in addition to the interruption of communication frequently. Membership Duration Aware ALM (MDA-ALM) protocol was suggested to solve this problem, it depends on the announcement of the expected membership duration for each new user in order to build a stable and efficient tree. Although the performance of MD-ALM protocol is good, but it is based on membership duration parameter and this makes it more sensitive for the cheating and non-cooperative nodes. The main goal for the cheating nodes is to improve its position in the tree by trying to get the nearest position to the source node and to avoid having any children’s in order to relieve its load by manipulating the membership duration information. Our research aims to find the best solution to detect the cheating nodes and cancel its affects in order to improve the performance of MDA against cheating. The simulation results improve that the proposed method detects effectively the cheating nodes.

The fraud as an exception to independence principle in letter of credit

On the one hand, the principle “fraud unravels all” is one of the most important principles in the civil law, because of the law doesn’t protect the person who act in bad faith. On the other hand, the independence principle is the most important principle in the letter of credit. Which that principle means: the bank’s obligation to pay is separated from the underlying contract’s performance, and the bank must honor the credit if the beneficiary presents the compliant bills of documents, as well as the beneficiary is protected from the risks of non-payment. So, what is the influence of the fraud on the independence principle. That is what we are going to discover.

The Role of planning the Audit in Detecting the Significant Irregularities in the financial statements of clients (Field Study in the audit companies and firms at Syria)

The study aimed to test the role of planning in detecting the significant irregularities in the financial statements of the clients in the audit companies and firms, where the research came to provide a knowledge about the concept of planning an it‟s activities, beside its role in increasing the ability of the auditor in detecting the significant irregularities in the financial statements of Clients. In this context, the research community is determined as audit companies and firms, a sample of (60) individuals that are working in the field of auditing in Damascus companies and firms were picked up, finally the researcher reach to a group of conclusions: 1. There is a significant positive correlation between obtaining information about the customer and detecting the significant irregularities in the financial statements of clients. 2. There is a significant positive correlation between obtaining the information of the legal obligations of the client and detecting the significant irregularities in the financial statements of clients.. 3. There is a significant positive correlation between the implementation of the initial analytical procedures and detecting the significant irregularities in the financial statements of clients. 4. There is a significant positive correlation between the assessment of materiality and detecting the significant irregularities in the financial statements of clients.. 5. There is a significant positive correlation between audit risk assessment and detecting the significant irregularities in the financial statements of clients..