Today, the world is living in a time of epidemic diseases that spread unnaturally and infect and kill millions of people worldwide. The COVID-19 virus, which is one of the most well-known epidemic diseases currently spreading, has killed more than six million people as of May 2022. The World Health Organization (WHO) declared the 2019 coronavirus disease (COVID-19) after an outbreak of SARS-CoV-2 infection. COVID-19 is a severe and potentially fatal respiratory disease caused by the SARS-CoV-2 virus, which was first noticed at the end of 2019 in Wuhan city. Artificial intelligence plays a meaningful role in analyzing medical images and giving accurate results that serve healthcare workers, especially X-ray images, which are co

The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

Offline handwritten signature is a type of behavioral biometric-based on an image. Its problem is the accuracy of the verification because once an individual signs, he/she seldom signs the same signature. This is referred to as intra-user variability. This research aims to improve the recognition accuracy of the offline signature. The proposed method is presented by using both signature length normalization and histogram orientation gradient (HOG) for the reason of accuracy improving. In terms of verification, a deep-learning technique using a convolution neural network (CNN) is exploited for building the reference model for a future prediction. Experiments are conducted by utilizing 4,000 genuine as well as 2,000 skilled forged signatu

The aim of this paper is to estimate a nonlinear regression function of the Export of the crude oil Saudi (in Million Barrels) as a function of the number of discovered fields.

 Through studying the behavior of the data we show that its behavior was not followed a linear pattern or can put it in a known form so far there was no possibility to see a general trend resulting from such exports.

We use different nonlinear estimators to estimate a regression function, Local linear estimator, Semi-parametric as well as an artificial neural network estimator (ANN).

The results proved that the (ANN) estimator is the best nonlinear estimator am

Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

This research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect  and Revelation and the nature of their relationship, in two core points:

The first point: Could there be a real conflict between Intellect  and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect  is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.

The second point: For whom is the priority, for the Intellect  or th

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

تكمن أهمية البحث من الاستفادة من تمرينات الخاصة بمساعدة استعمال أي جهاز تدريبي مثل استعمال جهاز (Vertimax) فإِنَّ هذهِ التدريبات تساعد في تطوير التحمل الخاص وفقًا لما يتطور من قدرات بدنية باستعمال هذا الجهاز، ومن هنا برزت مشكلة البحث انه من المهم  للاعب ان يعمل على الروافع الجسم للحصول على اداء افضل في عملية الرمي والحصول على افضل انجاز لهذة الفعالية باستعمال جهاز تدريبي جديد حيث يسلط مقاومات متعددة في ان وا

  نقدم في هذا البحث تحليل لعملين أدبيين من منظور الحركات الطليعية ثبتت آثارها لدى بعض الكتاب العرب و أمريكا اللاتينية في فترة سنوات العشرينات والألفين.  كانت الحياة الخاصة للكاتب ميغيل انخل استورياس تلهمه أنتاج أعمال أدبية، اذ شغل منصب دبلوماسي وحصل على جائزة نوبل غواتيمالاكا. ولد وتوفى في مدينة غواتيملاكا   (1974- 1899)   يوجد تحول واضح في عمله ذات الشهرة السيد الرئيس(1948) الذي يكسر المعتاد، لأجل مست