Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

Tight oil reservoirs have been a concerned of the oil industry due to their substantial influence on oil production. Due to their poor permeability, numerous problems are encountered while producing from tight reservoirs. Petrophysical and geomechanical rock properties are essential for understanding and assessing the fracability of reservoirs, especially tight reservoirs, to enhance permeability. In this study, Saadi B reservoir in Halfaya Iraqi oil field is considered as the main tight reservoir. Petrophysical and geomechanical properties have been estimated using full-set well logs for a vertical well that penetrates Saadi reservoir and validated with support of diagnostic fracture injection test data employing standard equations

This work investigates the effect of the gas nitriding process on the surface layer microstructure and mechanical properties for steel 37, tool steel X155CrVMo12-1 and stainless steel 316L. Nitriding was conducted at a temperature of 550 °C for 2 hours during the first stage and at 750 °C for 4 hours during the second stage. SEM and X-ray diffraction tests were performed to evaluate the microstructural features and the major phases formed after surface treatment. SEM and X-ray diffraction tests were performed to assess the microstructural features and the primary phases formed after surface treatment. The new secondary precipitates were identified as γ′-Fe4N, ε (Fe2–3N), and α-Fe, exhibiting an uneven chain-like pattern wit

The integration of arti cial intelligence (AI), whether through devices or software, has become a critical tool in analyzing and evaluating technical performance. AI signi cantly contributes to enhancing athletic performance by enabling accurate data analysis and supporting educators in developing effective training programs and interactive curricula. This study addresses a noticeable gap in the literature regarding the attitudes and inclinations of educators toward AI in physical education and sport sciences—a gap often attributed to limited awareness and lack of access to moderntechnologies.Theprimaryaimofthestudyistoexaminethetendenciesandperceptionsoffemaleinstructorsin physical education and sport sciences toward the use of AI

Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

In this study, performance characteristics such as power take off (PTO) power consumption, fuel consumption, fuel consumption for the unit field-unit product were determined at different working speeds with two different PTO applications (540 and 540E) in a single row disc type silage machine. In particular, the 540E PTO application greatly reduces fuel consumption for unit work. The best results in terms of hourly fuel consumption were achieved in 540E PTO application and V1 working speed. When the field - product fuel consumption is evaluated, the best results were obtained with the 540E PTO application at the V3 working speed. When an evaluation is made considering all the parameters, it is concluded that the 540E PTO application will p

The efficiency of Nd:YAG laser radiation in removing debris and smear layer from prepared root
canal walls was studied. Fifty-seven human extracted single rooted anterior teeth were divided into three
groups. A group that was not lased is considered as a control group. The remaining teeth were exposed to
different laser parameters regarding laser energy, repetition rate and exposure time. For the case of the set of
parameters of 7 mJ laser energy, the cleaning was maximum at 3 p.p.s. repetition rate for 3 seconds exposure
time for, the coronal, middle and apical thirds. Above and below this energy level, there was an overdose
(melting) or under dose (no effect). Nevertheless for 10mJ laser energy case, the cleaning effi

Background: Synthetic hydroxyapatite,(Ca10(PO4)6(OH2) can directly bond to bones without infection and fibrous encapsulation, thus is regarded as bioactive and biocompatible. The aim of the study was the estimation of microarchitecture bone parameters include bone mass (gm/cm2) cortical bone width (mm), thread width (mm), marrow space star volume analysis (V*m) and osteoblast, osteocyte cell number. Materials and methods: Ninety-six (96) commercially pure titanium CpTi) used in this study, (48) implants were coated with HA by dipping coating and (48) implants were used as control. They were inserted in (32) Newzland white rabbits and followed for 2 & 6 weeks. Mechanical torque removal test and histomorphometric analysis of bone microarchit