Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

Mass transfer was examined at a stationary rectangular copper electrode (cathode) by using the reduction of cupric ions as the electrochemical reaction. The influence of electrolyte temperature (25, 45, and 65 ^oC), and cupric ions concentration (4, 8, and 12 mM) on mass transfer coefficient were investigated by using limiting current technique. The mass transfer coefficient and hence the Sherwood number was correlated as Sh =

       The most popular medium that being used by people on the internet nowadays is video streaming.  Nevertheless, streaming a video consumes much of the internet traffics. The massive quantity of internet usage goes for video streaming that disburses nearly 70% of the internet. Some constraints of interactive media might be detached; such as augmented bandwidth usage and lateness. The need for real-time transmission of video streaming while live leads to employing of Fog computing technologies which is an intermediary layer between the cloud and end user. The latter technology has been introduced to alleviate those problems by providing high real-time response and computational resources near to the

Future wireless systems aim to provide higher transmission data rates, improved spectral efficiency and greater capacity. In this paper a spectral efficient two dimensional (2-D) parallel code division multiple access (CDMA) system is proposed for generating and transmitting (2-D CDMA) symbols through 2-D Inter-Symbol Interference (ISI) channel to increase the transmission speed. The 3D-Hadamard matrix is used to generate the 2-D spreading codes required to spread the two-dimensional data for each user row wise and column wise. The quadrature amplitude modulation (QAM) is used as a data mapping technique due to the increased spectral efficiency offered. The new structure simulated using MATLAB and a comparison of performance for ser

In this paper, a handwritten digit classification system is proposed based on the Discrete Wavelet Transform and Spike Neural Network. The system consists of three stages. The first stage is for preprocessing the data and the second stage is for feature extraction, which is based on Discrete Wavelet Transform (DWT). The third stage is for classification and is based on a Spiking Neural Network (SNN). To evaluate the system, two standard databases are used: the MADBase database and the MNIST database. The proposed system achieved a high classification accuracy rate with 99.1% for the MADBase database and 99.9% for the MNIST database

This paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com

Limited importance of research in a stand on the most important difficulties faced by both faculty and parents to communicate with each process to follow up on their children, and the analysis and inventory of the obstacles that hinder the educational process, and work to develop a vision of how to address these constraints and the important role of technology in the treatment of problems of the society so as to develop frameworks future to minimize the errors and the problems they face, and the development outlook for future generations in order to promote the educational level, especially that Iraq is going through a change in conditions in all sectors. Through the questionnaire, which includes questions set that was made on a sample o

 Abstract   

Lightweight materials is used in the sheet metal hydroforming process,  because it can be adapted to the manufacturing of complex structural components into a single body with high structural stiffness. Sheet hydroforming has been successfully developed in industry such as in the manufacturing of the components of automotive.The aim of this study is to simulate the experimental results ( such as the amount of pressure required to hydroforming process, stresses, and strains distribution)  with results  of finite element analyses (FEA)  (ANSYS 11)  for aluminum alloy (AA5652) sheets with  thickness (1.2mm) before heat treatm