The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

Researchers are increasingly using multimodal biometrics to strengthen the security of biometric applications. In this study, a strong multimodal human identification model was developed to address the growing problem of spoofing attacks in biometric security systems. Through the use of metaheuristic optimization methods, such as the Genetic Algorithm(GA), Ant Colony Optimization(ACO), and Particle Swarm Optimization (PSO) for feature selection, this unique model incorporates three biometric modalities: face, iris, and fingerprint. Image pre-processing, feature extraction, critical image feature selection, and multibiometric recognition are the four main steps in the workflow of the system. To determine its performance, the model wa

The organization and coordination of any communication is based on the system of turn-taking which refers to the process by which a participant in a conversation takes the role of speaker. The progression of any conversation is achieved by the change of roles between speaker and hearer which, in its turn, represents the heart of the turn-taking system. The turn-taking system is not a random process but it is a highly organized process governed by a set of rules. Thus, this system has certain features and rules which exist in any English communicative process. These rules, if applied by speakers, help to achieve successful exchange of turns in any conversation. This paper attempts to present full exposition of the concepts of conversation

After the outbreak of COVID-19, immediately it converted from epidemic to pandemic. Radiologic images of CT and X-ray have been widely used to detect COVID-19 disease through observing infrahilar opacity in the lungs. Deep learning has gained popularity in diagnosing many health diseases including COVID-19 and its rapid spreading necessitates the adoption of deep learning in identifying COVID-19 cases. In this study, a deep learning model, based on some principles has been proposed for automatic detection of COVID-19 from X-ray images. The SimpNet architecture has been adopted in our study and trained with X-ray images. The model was evaluated on both binary (COVID-19 and No-findings) classification and multi-class (COVID-19, No-findings

Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

Abstract— The growing use of digital technologies across various sectors and daily activities has made handwriting recognition a popular research topic. Despite the continued relevance of handwriting, people still require the conversion of handwritten copies into digital versions that can be stored and shared digitally. Handwriting recognition involves the computer's strength to identify and understand legible handwriting input data from various sources, including document, photo-graphs and others. Handwriting recognition pose a complexity challenge due to the diversity in handwriting styles among different individuals especially in real time applications. In this paper, an automatic system was designed to handwriting recognition

This paper presents an approach to license plate localization and recognition. A proposed method is designed to control the opening of door gate based on the recognition of the license plates number in Iraq. In general the system consists of four stages; Image capturing, License plate cropping, character segmentation and character recognition. In the first stage, the vehicle photo is taken from standard camera placed on the door gate with a specific distance from the front of vehicle to be processed by our system. Then, the detection method searches for the matching of the license plate in the image with a standard plate. The segmentation stage is performed by is using edge detection. Then character recognition, done by comparing with templ