Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

An essential element in English as a foreign language (EFL) learning is vocabulary. There is a big emphasis on learning the new words' meaning from the books or inside classrooms. Also, it is a major part of language teaching as well as being fundamental to the learner but there is a big challenge in vocabulary instruction due to the weak confidence by teachers in selecting the suitable practice in teaching vocabulary or they sometimes unable to specify a suitable time for it during the teaching process. The major aim of this study is to investigate the value of posters in vocabulary learning on the 2nd grade students at Halemat Alsaadia High School in Baghdad – Iraq. It hypothesized that there are no statistically significant differences

 To expedite the learning process, a group of algorithms known as parallel machine learning algorithmscan be executed simultaneously on several computers or processors. As data grows in both size andcomplexity, and as businesses seek efficient ways to mine that data for insights, algorithms like thesewill become increasingly crucial. Data parallelism, model parallelism, and hybrid techniques are justsome of the methods described in this article for speeding up machine learning algorithms. We alsocover the benefits and threats associated with parallel machine learning, such as data splitting,communication, and scalability. We compare how well various methods perform on a variety ofmachine learning tasks and datasets, and we talk abo

Identifying the total number of fruits on trees has long been of interest in agricultural crop estimation work. Yield prediction of fruits in practical environment is one of the hard and significant tasks to obtain better results in crop management system to achieve more productivity with regard to moderate cost. Utilized color vision in machine vision system to identify citrus fruits, and estimated yield information of the citrus grove in-real time. Fruit recognition algorithms based on color features to estimate the number of fruit. In the current research work, some low complexity and efficient image analysis approach was proposed to count yield fruits image in the natural scene. Semi automatic segmentation and yield calculation of fruit

Alzheimer’s disease (AD) is an age-related progressive and neurodegenerative disorder, which is characterized by loss of memory and cognitive decline. It is the main cause of disability among older people. The rapid increase in the number of people living with AD and other forms of dementia due to the aging population represents a major challenge to health and social care systems worldwide. Degeneration of brain cells due to AD starts many years before the clinical manifestations become clear. Early diagnosis of AD will contribute to the development of effective treatments that could slow, stop, or prevent significant cognitive decline. Consequently, early diagnosis of AD may also be valuable in detecting patients with dementia who have n

Maintaining the quality of apricot fruits during storage is not an easy task due to the changes in their physical and chemical properties, so it is necessary to use less expensive, easy to apply, environmentally friendly, and safer preservatives to maintain the nutritional value of apricot. The damage to some fruits during storage can be a source of infection, which leads to the damage of healthy fruits more quickly, which requires building an intelligent model to detect damaged fruits. The aim of the research is to study the effect of immersing apricots in lemon juice once and sugar-water solution again on the quality properties of apricots, including sweetness, color, hardness, and water content. On the other hand, the YOLOv7 algorithm wa

Statistical methods and statistical decisions making were used to arrange and analyze the primary data to get norms which are used with Geographic Information Systems (GIS) and spatial analysis programs to identify the animals production and poultry units in strategic nutrition channels, also the priorities of food insecurity through the local production and import when there is no capacity for production. The poultry production is one of the most important commodities that satisfy human body protein requirements, also the most important criteria to measure the development and prosperity of nations. The poultry fields of Babylon Governorate are located in Abi Ghareg and Al_Kifil centers according to many criteria or factors such as the popu