Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

The global rise in temperature and the desert climatic conditions prevalent in Middle Eastern countries have exacerbated rutting distress in heavily trafficked highways. Conventional asphalt binders with a high-temperature performance grade (PG 70) have proven inadequate under such extreme conditions, necessitating the development of modified binders with enhanced high-temperature performance. While polymer modification using styrene-butadiene-styrene (SBS), an elastomeric polymer, and ethylene-vinyl acetate (EVA), a plastomeric polymer, has been widely studied, limited research provides a direct comparison of their effectiveness at both the binder and mixture levels under extremely high-temperature conditions. This study addresses this gap

The primary purpose of the present research was to study the effect of polyvinyl chloride (PVC) powder content on ultrasonic wave velocity in PVC/Epoxy composites. The second part is concerned with the relations of dynamic elastic moduli with the ultrasonic wave velocities, to determine how ultrasonic waves can affect them.
Experimental data have been obtained using the sonic viewer (model -5217 A) device to generate two types of waves, longitudinal waves of frequency 63 kHz and transverse waves of frequency 33 kHz and to measure the transit time required for those waves to travel through individual sample.
The experimental results have shown that the propagation of the ultrasonic velocity increases directly with PVC content in the

This article studies a comprehensive methods of edge detection and algorithms in digital images which is reflected a basic process in the field of image processing and analysis. The purpose of edge detection technique is discovering the borders that distinct diverse areas of an image, which donates to refining the understanding of the image contents and extracting structural information. The article starts by clarifying the idea of an edge and its importance in image analysis and studying the most noticeable edge detection methods utilized in this field, (e.g. Sobel, Prewitt, and Canny filters), besides other schemes based on distinguishing unexpected modifications in light intensity and color gradation. The research as well discuss

The demand for electronic -passport photo ( frontal facial) images has grown rapidly. It now extends to Electronic Government (E-Gov) applications such as social benefits driver's license, e-passport, and e-visa . With the COVID 19 (coronavirus disease ), facial (formal) images are becoming more widely used and spreading quickly, and are being used to verify an individual's identity, but unfortunately that comes with insignificant details of constant background which leads to huge byte consumption that affects storage space and transmission, where the optimal solution that aims to curtail data size using compression techniques that based on exploiting image redundancy(s) efficiently.

Emotion could be expressed through unimodal social behaviour’s or bimodal or it could be expressed through multimodal. This survey describes the background of facial emotion recognition and surveys the emotion recognition using visual modality. Some publicly available datasets are covered for performance evaluation. A summary of some of the research efforts to classify emotion using visual modality for the last five years from 2013 to 2018 is given in a tabular form.

This paper is intended to focus on the existing relation between 'logic' and 'meaning', and how 'meaning' is looked at through logical perspective. Besides, this paper adopts simple logical symbols to represent some aspects of meaning.

    Since meaning is still regarded as a thorny area that needs further study to determine its nature and borderline, this paper proposes to resort to logic and logical rules. This paper points out how logical rules are used and how they clarify some oblique sentences. The paper also sheds light on how meaningful sentences are logically symbolized and how logic can define the borderline of meaning in an adequate manner. This paper hypothesizes that logic, l

Image Fusion is being used to gather important data from such an input image array and to place it in a single output picture to make it much more meaningful & usable than either of the input images. Image fusion boosts the quality and application of data. The accuracy of the image that has fused depending on the application. It is widely used in smart robotics, audio camera fusion, photonics, system control and output, construction and inspection of electronic circuits, complex computer, software diagnostics, also smart line assembling robots. In this paper provides a literature review of different image fusion techniques in the spatial domain and frequency domain, such as averaging, min-max, block substitution, Intensity-Hue-Saturation(IH

Synthesis and study liquid crystalline properties of novel Benzimidazol-8-hydroxyquinoline complexes by reaction of a-Chloro acetic acid with 3,3'-dimethylbiphenyl-4,4'-diamine in 10% aqueous sodium hydroxide to synthesized compound [I] then the later compound reacted with o-phenylenediamine in 4N Hydrochloric acid to synthesized compound N4,N4'-bis((1H-benzo[d]imidazol-2-yl)methyl)-3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine =[II] . While the complexes [III],[IV],[V],[VI] and [VII] synthesized from reacted compound [II] , 8-hydroxyquinoline with metal(II) salts { M= Mn(II), Fe(II), Ni (II), Cu(II),and Zn(II)}. Newly synthesized compounds were characterized using melting points, FT-IR, UV-Vis spectra, and some of them 1H NMR spectroscopy. ma