Diabetic retinopathy is an eye disease in diabetic patients due to damage to the small blood vessels in the retina due to high and low blood sugar levels. Accurate detection and classification of Diabetic Retinopathy is an important task in computer-aided diagnosis, especially when planning for diabetic retinopathy surgery. Therefore, this study aims to design an automated model based on deep learning, which helps ophthalmologists detect and classify diabetic retinopathy severity through fundus images. In this work, a deep convolutional neural network (CNN) with transfer learning and fine tunes has been proposed by using pre-trained networks known as Residual Network-50 (ResNet-50). The overall framework of the proposed

This investigation presents an experimental and analytical study on the behavior of reinforced concrete deep beams before and after repair. The original beams were first loaded under two points load up to failure, then, repaired by epoxy resin and tested again. Three of the test beams contains shear reinforcement and the other two beams have no shear reinforcement. The main variable in these beams was the percentage of longitudinal steel reinforcement (0, 0.707, 1.061, and 1.414%). The main objective of this research is to investigate the possibility of restoring the full load carrying capacity of the reinforced concrete deep beam with and without shear reinforcement by using epoxy resin as the material of repair. All be

The data preprocessing step is an important step in web usage mining because of the nature of log data, which are heterogeneous, unstructured, and noisy. Given the scalability and efficiency of algorithms in pattern discovery, a preprocessing step must be applied. In this study, the sequential methodologies utilized in the preprocessing of data from web server logs, with an emphasis on sub-phases, such as session identification, user identification, and data cleansing, are comprehensively evaluated and meticulously examined.

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i