Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

     Ontology is a system for classifying human knowledge according to its objective characteristics and hierarchical relations through building clusters or that bear common characteristics. In digital environments, it is a mechanism that helps regulate a vast amount of information by achieving a complete link between sub-thematic concepts and their main assets. The purpose of this study is to survey the previously conducted studies that use ontology in organizing digital data on social networking sites, such as the search engines Yahoo, Google, and social networks as Facebook and their findings. Results have shown that all these studies invest ontology for the purpose of organizing digital content data, especially on

Human skin detection, which usually performed before image processing, is the method of discovering skin-colored pixels and regions that may be of human faces or limbs in videos or photos. Many computer vision approaches have been developed for skin detection. A skin detector usually transforms a given pixel into a suitable color space and then uses a skin classifier to mark the pixel as a skin or a non-skin pixel. A skin classifier explains the decision boundary of the class of a skin color in the color space based on skin-colored pixels. The purpose of this research is to build a skin detection system that will distinguish between skin and non-skin pixels in colored still pictures. This performed by introducing a metric that measu

The mobile services are the most important media between many of telecommunication means such as the Internet and Telephone networks, And thatis be cause of its advantage represented by the high availability and independence of physical location and time,Therefore,  the need to protect the mobile information appeared against the changing and the misuse especially with the rapid and wide grow of  the mobile network and its wide usage through  different types  of information such as messages, images and videos. The proposed system uses the watermark as tool to protect images on a mobile device by registering them on a proposed watermarking server. This server allows the owner to protect his images by using invisible wat

            Human Interactive Proofs (HIPs) are automatic inverse Turing tests, which are intended to differentiate between people and malicious computer programs. The mission of making good HIP system is a challenging issue, since the resultant HIP must be secure against attacks and in the same time it must be practical for humans. Text-based HIPs is one of the most popular HIPs types. It exploits the capability of humans to recite text images more than Optical Character Recognition (OCR), but the current text-based HIPs are not well-matched with rapid development of computer vision techniques, since they are either vey simply passed or very hard to resolve, thus this motivate that

Tested effective Alttafaria some materials used for different purposes, system a bacterial mutagenesis component of three bacterial isolates belonging to different races and materials tested included drug Briaktin

This paper presents a fuzzy logic controller for a two-tank level control system, which is a process with a dead time. The fuzzy controller is a proportional-integral (PI-like) fuzzy controller which is suitable for steady state behavior of the system. Transient behavior of the system was improved without the need for a derivative action by suitable change in the rule base of the controller. Simulation results showed the step response of the two-tank level control system when this controller was used to control this plant and the effect of the dead time on the response of the system.

The features of the actor's performance in the ritual theater are of great importance and chief in theatrical work since the first emergence of the theater, as the features of the performance were embodied in all Iraqi theatrical performances, but they took personal privacy in some ritual performances because of their differences and similarities between the ritual theatrical performance and the ritual show Al-Khalis, who wanted the researcher to know the similarities and differences in the features of the ritual performance and in the theatrical performance, despite the many transformations that occurred in the theater and affected the features of the performance, but it remained an important and attractive link between the recipient, t

    The Love Creek Nature Center, one of the three nature centers located within the boundaries of Berrien County, is owned and operated by the county for public enjoyment and instruction of nature. The 44.5 ha study area, located seven km east of Berrien Springs, and two km southwest of Berrien Center, on Huckleberry Road, in T6S, R17W, sections 16, 17 (Lat. 41° 56' N; Long. 86° 18' W) is made up of deciduous woods and abandoned fields at various stages of succession. It is bounded on the east by the Berrien County Dog Pound and Huckleberry Road, to the north by cultivated Berrien County land and the Berrien General Hospital, to the west by the recently closed Berrien - Oronoko Township Landfill Dump; and to the south b