That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r

Artificial intelligence (AI) is entering many fields of life nowadays. One of these fields is biometric authentication. Palm print recognition is considered a fundamental aspect of biometric identification systems due to the inherent stability, reliability, and uniqueness of palm print features, coupled with their non-invasive nature. In this paper, we develop an approach to identify individuals from palm print image recognition using Orange software in which a hybrid of AI methods: Deep Learning (DL) and traditional Machine Learning (ML) methods are used to enhance the overall performance metrics. The system comprises of three stages: pre-processing, feature extraction, and feature classification or matching. The SqueezeNet deep le

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

Given the importance of possessing the digital competence (DC) required by the technological age, whether for teachers or students and even communities and governments, educational institutions in most countries have sought to benefit from modern technologies brought about by the technological revolution in developing learning and teaching and using modern technologies in providing educational services to learners. Since university students will have the doors to work opened in all fields, the research aims to know their level of DC in artificial intelligence (AI) applications and systems utilizing machine learning (ML) techniques. The descriptive approach was used, as the research community consisted of students from the University

Artificial intelligence (AI) is entering many fields of life nowadays. One of these fields is biometric authentication. Palm print recognition is considered a fundamental aspect of biometric identification systems due to the inherent stability, reliability, and uniqueness of palm print features, coupled with their non-invasive nature. In this paper, we develop an approach to identify individuals from palm print image recognition using Orange software in which a hybrid of AI methods: Deep Learning (DL) and traditional Machine Learning (ML) methods are used to enhance the overall performance metrics. The system comprises of three stages: pre-processing, feature extraction, and feature classification or matching. The SqueezeNet deep le

Gram-positive enterococciare opportunistic and resistant to many antibiotics. This study aimed to investigate the presence of Enterococcus spp. in our community and whether these isolates are resistant to the macrolides class of antibiotics. Fifty isolates from 112 clinical samples were recognized as Enterococcus spp. and confirmed using Vitek-2 system. The current study found that 50/112 (44.6%) represented the total isolates, 38/50 (76%) of which were Enterococcus faecalis, while 12/50 (24%) were Enterococcus faecium, twenty (40%) isolates from root canals and 30 (60%) isolates from urine were isolated. The sensitivity of the enterococcal isolates to various macrolides (erythromycin, azithromycin and clarithromycin) antibiotics wa