The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

This paper describes a microcontroller-based function generator system. By the function generator sine wave, square wave, quasi-square wave, saw-tooth and triangular waveforms are generated over a wide frequency range according to user requirements. By utilizing processing capabilities of the microcontroller the hardware is minimized exceedingly. The output waveform shapes are digitally-controlled to achieve the required wave shape. The single chip microcomputer of waveform generation equipment offers the possibility of improvements in manufacture reliability, maintenance and servicing and increased control flexibility. The system is built and tested. The results of test were satisfactory and appreciated by test engineers at different ce

This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.

This paper presents a comparative study of two learning algorithms for the nonlinear PID neural trajectory tracking controller for mobile robot in order to follow a pre-defined path. As simple and fast tuning technique, genetic and particle swarm optimization algorithms are used to tune the nonlinear PID neural controller's parameters to find the best velocities control actions of the right wheel and left wheel for the real mobile robot. Polywog wavelet activation function is used in the structure of the nonlinear PID neural controller. Simulation results (Matlab) and experimental work (LabVIEW) show that the proposed nonlinear PID controller with PSO
learning algorithm is more effective and robust than genetic learning algorithm; thi

E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes

Assessment should give more attention on the learning achievement of the curriculum. Portfolio- based learning assessment (PBLA) is utilized in language learning materials recently .It is assessment tools to test the learners’ learning for instance open-ended problem solving, and creative and critical thinking, imaginative, reflective, have the capacity to apply their information in new issues, and to express oral and composing. This paper aims to discover the impact of utilizing (PBLA) on students’ performance at College of Education (Ibn –Rushd) in English Department the third stage. To fulfill the aim, a sample of the study is (64) EFL students of two groups. The study used a test and an instrument design .The test group ut

The problem of the paper focused on the role of the learning organization in the crisis management strategy, and the extent of the actual interest in both the learning organization and the crisis management and aimed at diagnosing and analyzing that and surrounding questions. The Statistical Package for the Social Sciences (SPSS) program was used to calculate the results and the correlation coefficient between the two main variables. The methodology was descriptive and analytical. The case study was followed by a questionnaire that was distributed to a sample of 31 teachers. The paper adopted a seven-dimensional model of systemic thinking that encourages questioning, empowerment, provision of advanced technologies, and strategic lea