The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

تنتاب العلاقةَ الأمريكية الإيرانية تجاذباتٌ ومشاحنات أدخلت العالم في حالة من الغموض السياسي، وجعلت بعض المراقبين والمحللين السياسيين لا يستبعدون توجيه الولايات المتحدة الأمريكية أو إسرائيل ضربة عسكرية لإيران، إذ يرى المدقق في واقع تلك العلاقة المضطربة: أن الأمور كلما بلغت حافة الهاوية عادت من جديد إلى ساحة الحوار والمفاوضات، ويبدو: أن الإستراتيجية الأمريكية التي يتبعها الرئيس (باراك أو

Measurements of Hall effect properties at different of annealing temperature have been made on polycrystalline Pb0.55S0.45 films were prepared at room temperature by thermal evaporation technique under high vacuum 4*10-5 torr . The thickness of the film was 2?m .The carrier concentration (n) was observed to decrease with increasing the annealing temperature. The Hall measurements showed that the charge carriers are electrons (i.e n-type conduction). From the observed dependence on the temperature, it is found that the Hall mobility (µH), drift velocity ( d) carrier life time ( ), mean free path (?) were increased with increasing annealing temperature

Asphalt pavement properties in Iraq are highly affected by elevated summer air temperatures. One of these properties is stiffness (resilient modulus). To explain the effect of air temperatures on stiffness of asphalt concrete, it is necessary to determine the distribution of temperatures through the pavement asphalt concrete layers. In this study, the distribution of pavement temperatures at three depths (2cm,7cm, 10cm) below the pavement surface is determined by using the temperature data logger instrument. A relationship for determining pavement temperature as related to depth and air temperature has been suggested. To achieve the objective of this thesis, the prepared specimens have been tested for indirect tension in accordance with

Asphalt binder is a thermoplastic material that conducts as an elastic solid at lower service temperatures or throughout fast loading rate. At a high temperature or slow rate of loading, asphalt binder conducts as a different liquid. The classical duplication generates a required to assess the mechanical properties of asphalt concrete at the anticipated service temperature to reduce the stress cracking, which happens at lower temperatures, fatigue, and the plastic deformation at higher temperatures (rutting). In this study, an achievement was made to assess the effect of temperature on the mechanical characteristics of asphalt concrete mixes. A total of 132 asphalt concrete samples were attended utilizing two asphalt cement grades (40-50) a

Human cerebral cortex is the outer folded neuronal layer and represents major part of the cerebrum with enormous functions. It is a laminar structure, easily visualized grossly. Previous studies showed that the Superior Temporal gyrus is one of the thickest cerebral cortex regions, reaching (about 4 mm). The Electron microscope study was made on 6 samples taken to measure the neuronal soma dimension of the large pyramidal cells present in the internal pyramidal cortical layer V in different age groups and gender. Aging process was obvious on the large pyramidal cells of the cerebral cortex, in which their neuronal soma dimensions showed shrinkage with age progression. But statistically there was no differences in the values between males an

CO2 geo-storage efficiency is strongly influenced by the wettability of the CO2-brine-mineral system. With decreasing water-wetness, both, structural and residual trapping capacities are substantially reduced. This constitutes a serious limitation for CO2 storage particularly in oil-wet formations (which are CO2-wet). To overcome this, we treated CO2-wet calcite surfaces with nanofluids (nanoparticles dispersed in base fluid) and found that the systems turned strongly water-wet state, indicating a significant wettability alteration and thus a drastic improvement in storage potential. We thus conclude that CO2 storage capacity can be significantly enhanced by nanofluid priming.

Spatial and frequency domain techniques have been adopted in this search. mean
value filter, median filter, gaussian filter. And adaptive technique consists of
duplicated two filters (median and gaussian) to enhance the noisy image. Different
block size of the filter as well as the sholding value have been tried to perform the
enhancement process.