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

The addition of new reactive sites on the surface area of the inert sand, which are represented by layered double hydroxide nanoparticles, is the primary goal of this work, which aims to transform the sand into a reactive material. Cetyltrimethylammonium bromide (CTAB) surfactant is used in the reaction of calcium extracted from solid waste-chicken eggshells with aluminum prepared from the cheapest coagulant-alum. By separating amoxicillin from wastewater, the performance of coated sand named as "sand coated with (Ca/Al-CTAB)-LDH" was evaluated. Measurements demonstrated that pH of 12 from 8, 9, 10, 11, and 12, CTAB dosage of 0.05 g from 0, 0.03, 0.05, and 0.1 g, ratio of Ca/Al of 2 from 1, 2, 3, and 4, and mass of sand of 1 g/50 mL from

The main goal of this work is study the land cover changes for "Baghdad city" over a period of (30) years using multi-temporal Landsat satellite images (TM, ETM+ and OLI) acquired in 1984, 2000, and 2015 respectively. In this work, The principal components analysis transform has been utilized as multi operators, (i.e. enhancement, compressor, and temporal change detector). Since most of the image band's information are presented in the first PCs image. Then, the PC1 image for all three years is partitioned into variable sized blocks using quad tree technique. Several different methods of classification have been used to classify Landsat satellite images; these are, proposed method singular value decomposition (SVD) using Visual Basic sof

Brain tissues segmentation is usually concerned with the delineation of three types of brain matters Grey Matter (GM), White Matter (WM) and Cerebrospinal Fluid (CSF). Because most brain structures are anatomically defined by boundaries of these tissue classes, accurate segmentation of brain tissues into one of these categories is an important step in quantitative morphological study of the brain. As well as the abnormalities regions like tumors are needed to be delineated. The extra-cortical voxels in MR brain images are often removed in order to facilitate accurate analysis of cortical structures. Brain extraction is necessary to avoid the misclassifications of surrounding tissues, skull and scalp as WM, GM or tumor when implementing s

A watermark is a pattern or image defined in a paper that seems as different shades of light/darkness when viewed by the transmitted light which used for improving the robustness and security. There are many ways to work Watermark, including the addition of an image or text to the original image, but in this paper was proposed another type of watermark is add curves, line or forms have been drawn by interpolation, which produces watermark difficult to falsify and manipulate it. Our work suggests new techniques of watermark images which is embedding Cubic-spline interpolation inside the image using Bit Plane Slicing. The Peak to Signal Noise Ratio (PSNR) and Mean Square Error (MSE) value is calculated so that the quality of the original i

<p>Analyzing X-rays and computed tomography-scan (CT scan) images using a convolutional neural network (CNN) method is a very interesting subject, especially after coronavirus disease 2019 (COVID-19) pandemic. In this paper, a study is made on 423 patients’ CT scan images from Al-Kadhimiya (Madenat Al Emammain Al Kadhmain) hospital in Baghdad, Iraq, to diagnose if they have COVID or not using CNN. The total data being tested has 15000 CT-scan images chosen in a specific way to give a correct diagnosis. The activation function used in this research is the wavelet function, which differs from CNN activation functions. The convolutional wavelet neural network (CWNN) model proposed in this paper is compared with regular convol

Database is characterized as an arrangement of data that is sorted out and disseminated in a way that allows the client to get to the data being put away in a simple and more helpful way. However, in the era of big-data the traditional methods of data analytics may not be able to manage and process the large amount of data. In order to develop an efficient way of handling big-data, this work studies the use of Map-Reduce technique to handle big-data distributed on the cloud. This approach was evaluated using Hadoop server and applied on EEG Big-data as a case study. The proposed approach showed clear enhancement for managing and processing the EEG Big-data with average of 50% reduction on response time. The obtained results provide EEG r

     Image contrast enhancement methods have been a topic of interest in digital image processing for various applications like satellite imaging, recognition, medical imaging, and stereo vision. This paper studies the technique for image enhancement utilizing Adaptive Histogram Equalization and Weighted Gamma Correction to cater radiometric condition and illumination variations of stereo image pairs. In the proposed method, the stereo pair images are segmented together with weighted distribution into sub-histograms supported with Histogram Equalization (HE) mapping or gamma correction and guided filtering.  The experimental result shows the experimented techniques outperform compare with the original image in ev