Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

Abstract

The research aims to examine the effect of Hawkins' strategy on students in the fourth grade of primary school in the General Directorate of Education in Baghdad / Karkh 3 for the academic year (2020-2021). The research was limited to the topics of the Arabic language grammar book for the fourth grade of primary school. The researcher developed the research hypothesis, which is: that there is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who study using the Hawkins strategy and the average scores of the control group students who study in the traditional method in the achievement test. The researcher set a number of

This research studies the comparison of deep neural network models and performance evaluation to predict the gold prices of time series, where the gold prices contain high fluctuations and non-linear patterns that are difficult to capture using traditional models, which makes predicting them a significant challenge. Therefore, the focus was on using deep learning models represented by (LSTM), (Bi-LSTM), (GRU) and (Bi-GRU). The results showed the superiority of the (Bi-GRU) model according to comparison criteria (MSE), (RMSE), (MAE), and (R∧2) compared to other models because it was able to understand the time patterns better by processing the data in both directions and provided superior performance, which indicates its effectiveness, eff

This paper proposes and studies an ecotoxicant system with Lotka-Volterra functional response for predation including prey protective region. The equilibrium points and the stability of this model have been investigated analytically both locally and globally. Finally, numerical simulations and graphical representations have been utilized to support our analytical findings

Nowadays, most of the on-chip plasmonic single-photon sources emit an unpolarized stream of single photons that demand a subsequent polarizer stage in a practical quantum cryptography system. In this paper, we numerically demonstrated the coupling of the light emitted from a quantum emitter (QE) at 700 nm wavelength to the propagation mode supported by an on-chip hybrid plasmonic waveguide (HPW) polarization rotator. Our results proved that the light emitted is linearly polarized at 0º, 45º/−45º, and 90º with propagation lengths of 5 μm, 3.3 μm, and 3.9 μm, respectively. Moreover, high power-conversion efficiency was obtained from an applied transverse magnetic (TM) mode (0º-polarization) to a transverse electric (TE) (90º-polari

E-Learning packages are content and instructional methods delivered on a computer
(whether on the Internet, or an intranet), and designed to build knowledge and skills related to
individual or organizational goals. This definition addresses: The what: Training delivered
in digital form. The how: By content and instructional methods, to help learn the content.
The why: Improve organizational performance by building job-relevant knowledge and
skills in workers.
This paper has been designed and implemented a learning package for Prolog Programming
Language. This is done by using Visual Basic.Net programming language 2010 in
conjunction with the Microsoft Office Access 2007. Also this package introduces several
fac

Machine learning has a significant advantage for many difficulties in the oil and gas industry, especially when it comes to resolving complex challenges in reservoir characterization. Permeability is one of the most difficult petrophysical parameters to predict using conventional logging techniques. Clarifications of the work flow methodology are presented alongside comprehensive models in this study. The purpose of this study is to provide a more robust technique for predicting permeability; previous studies on the Bazirgan field have attempted to do so, but their estimates have been vague, and the methods they give are obsolete and do not make any concessions to the real or rigid in order to solve the permeability computation. To