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

Skills learning is considered as an important factor in learning any subject as well as mathematics . Mathematical skills have a number of steps that should be learned and understood faster and with more accuracy . The practical or applied skills are type of learning which includes educational preparation and hand on skills is acquired which conducted by organized educational institutions. The sample included (120) students (males and females) first year / dept.of electrical technigues . The mathematical skills are implemented to wire up the electrical circuts. Test is implemented with questions concerned with the skills .statistical operations were conducted as well as the validity and standard deviation for the test .The results showed

This research aims to find out the extent the reflection of tacit knowledge dimensions (experience, skill, intuition, the ability to think) on Organizational performance of the offices of inspectors general dimensions (internal processes, growth and learning the focus, the focus on the customer) and the measurement and analysis of the type of impact the tacit knowledge of auditors on performance Organizational in inspectors general offices, the research seeks to diagnose the extent of awareness of Office Management knowledge implicit and the attention span of the administration in determining levels and performance levels, and the resolution means the main information-gathering adopted by the researcher, which, as well as his exp

This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

Most of the mosques in the Islamic world fall under specific and known forms and patterns to a large extent, and such patterns have grown and evolved from the few basic and uniform models, but they changed slowly due to the impact with a mixture of changing functional requirements and cultural landscapes because of the variables of time and place to form patterns known and famous in this day across parts of the Islamic world and its borders. There was no exception to these patterns, but small numbers of mosques that were probably the result of personal experiences or improvisational resolutions, or in response to specific or temporary stimuli. However, the emergence of a specific pattern which does not belong to any of these patt

المرأة نصف المجتمع , وهي التي تلد النصف الاخر وتربيههكذا وصفها الحكماء ولا مسار لارتقاء أي بلد وتقدم أي شعب بدون الارتقاء بالمرأة, وبدون مشاركتها في مسارات التحول والتغيير, لكن المرأة مازالت تعاني من التمييز على أساس النوع , وتتعرض للعنف الجندري مما يشكل عائقا كبيرا امام مشاركتها الحقيقية والفعالة في قيادة دفة الحياة , والأخذ بها نحو عيش حياة طييبة كريمة. تؤكد الوثائق أن العنف القائم على النوع الاجتماعي من الم

إن اختلاف الفقهاء مصدر عظيم لثروة فقهية كبيرة، ومن مظاهر الخلاف الفقهي مؤاخذات علمية يوردها بعض العلماء على علماء آخرين بدعوى مخالفتهم الأدلة الشرعية، أو القواعد المقررة لاستنباط الأحكام الشرعية، ومن تلك المؤاخذات ما أورده الإمام المحدث أبو بكر ابن أبي شيبة رحمه الله تعالى على أبي حنيفة النعمان رحمه الله حيث إنه ساق في مصنفه الكثير من الأحاديث والآثار التي عد الإمام أبا حنيفة رحمه الله مخالفا لما تقتضيه من

It may say that of difference towards a state that had  witnessed the birth of modern party system in England ،and it appear a new case of  organization and use ways effecting in general opinion through the election parties that had different in their ideology as Alweel party which dealt with religion related among its members with Buretan with its members participation understandings of free expression of their opinions trying to fight the control of Christ men in a time that Tory party was Enklikanian  more than as it was loyalty one .

Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to

Abstract

 The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test  images, and compared with some present methods.