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

After the outbreak of COVID-19, immediately it converted from epidemic to pandemic. Radiologic images of CT and X-ray have been widely used to detect COVID-19 disease through observing infrahilar opacity in the lungs. Deep learning has gained popularity in diagnosing many health diseases including COVID-19 and its rapid spreading necessitates the adoption of deep learning in identifying COVID-19 cases. In this study, a deep learning model, based on some principles has been proposed for automatic detection of COVID-19 from X-ray images. The SimpNet architecture has been adopted in our study and trained with X-ray images. The model was evaluated on both binary (COVID-19 and No-findings) classification and multi-class (COVID-19, No-findings

The work in this paper focuses on the system quality of direct and coherent communication system for two computers. A system quality is represented by Signal to Noise ratio (SNR) and Bit Error Rate (BER). First part of the work includes implementation of direct optical fiber communication system and measure the system quality .The second part of the work include implementation both the( homodyne and heterodyne)coherent optical fiber communication system and measure the system quality . Laser diode 1310 nm wavelength with its drive circuit used in the transmitter circuit . A single mode of 62.11 km optical fiber is selected as transmission medium . A PIN photo detector is used in the receiver circuit. The optical D-coupler was u

Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

Abstract Since unmethylated CpG motifs are more common in DNA from bacteria than vertebrates, and the unmethylated CpG motif has recently been reported to have stimulatory effects on lymphocytes, we speculated that bacterial DNA may induce inflammation in the urinary tract. To determine the role of bacterial DNA in lower UTI, we intraurethrally injected prokaryotic DNA (extracted from E. coli) in white mice and performed histopathological study for the kidneys and urinary bladders, 24 h after the exposure. The results showed infiltration of inflammatory cells, shrinkage of glomerulus and increase the capsular space, as well as edema formation in kidney tissues. Moreover, urinary bladder sections showed infiltration of inflammatory cells.

  This study investigated the effect of applying an external magnetic field on the characteristics of laser-induced plasma, such as its parameters plasma, magnetization properties, emission line intensities, and plasma coefficients, for plasma induced from zinc oxide: aluminum composite (ZO:AL) at an atomic ratio of 0.3 %. Plasma properties include magnetization and emission line intensities. The excitation was done by a pulsed laser of Nd:YAG with 400 mJ energy at atmospheric pressure. Both the electron temperature and number density were determined with the help of the Stark effect principle and the Boltzmann-Plot method. There was a rise in the amount of (n_e) and (T_e) that was produced

Rationing is a commonly used solution for shortages of resources and goods that are vital for the citizens of a country. This paper identifies some common approaches and policies used in rationing as well asrisks that associated to suggesta system for rationing fuelwhichcan work efficiently. Subsequently, addressing all possible security risks and their solutions. The system should theoretically be applicable in emergency situations, requiring less than three months to implement at a low cost and minimal changes to infrastructure.