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

In this work, the possibility of utilizing osmosis phenomenon to produce energy as a type of the renewable energy using Thin Film Composite Ultra Low Pressure membrane TFC-ULP was studied. Where by forward osmosis water passes through the membrane toward the concentrated brine solution, this will lead to raise the head of the high brine solution. This developed static head may be used to produce energy. The aim of the present work is to study the static head developed and the flux on the high brine water solution side when using forward and reverse osmosis membranes for an initial concentration range from 35-300 g/l for each type of membrane used at room temperature and pressure conditions, and finally calculating the maximum possible po

Contours extraction from two dimensional echocardiographic images has been a challenge in digital image processing. This is essentially due to the heavy noise, poor quality of these images and some artifacts like papillary muscles, intra-cavity structures as chordate, and valves that can interfere with the endocardial border tracking. In this paper, we will present a technique to extract the contours of heart boundaries from a sequence of echocardiographic images, where it started with pre-processing to reduce noise and produce better image quality. By pre-processing the images, the unclear edges are avoided, and we can get an accurate detection of both heart boundary and movement of heart valves.

Cuneiform texts are the most important sources for our knowledge of ancient history and in all political, economic, social and religious fields, as the ancients left us thousands of these texts, which were found through excavations, and hundreds of these texts were stolen and smuggled out of Iraq, and some of these texts were returned after the Jordanian government confiscated them and returned them to the Iraqi Museum. Most of these cuneiform texts were economic texts. In this research, a group of these confiscated cuneiform texts was studied (their number was six texts bearing the following museum numbers, respectively (160609 - 160103 - 160290 - 160102 - 206650 - 206637) dating back to the time of the king of the Larsa dynasty, Rim-Sin (

Water scarcity is one of the most important problems facing humanity in various fields such as economics, industry, agriculture, and tourism. This may push people to use low-quality water like industrial-wastewater. The application of some chemical compounds to get rid of heavy metals such as cadmium is an environmentally harmful approach. It is well-known that heavy metals as cadmium may induce harmful problems when present in water and invade to soil, plants and food chain of a human being. In this case, man will be forced to use the low quality water in irrigation. Application of natural materials instead of chemicals to remove cadmium from polluted water is an environmental friendly approach. Attention was drawn in this research wor

Its well known that understanding human facial expressions is a key component in understanding emotions and finds broad applications in the field of human-computer interaction (HCI), has been a long-standing issue. In this paper, we shed light on the utilisation of a deep convolutional neural network (DCNN) for facial emotion recognition from videos using the TensorFlow machine-learning library from Google. This work was applied to ten emotions from the Amsterdam Dynamic Facial Expression Set-Bath Intensity Variations (ADFES-BIV) dataset and tested using two datasets.