Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks within professional practices, and showing its role in supporting thedecision making at the planning stage of the auditing processes and in detecting the fundamental errors as it is a supporting technique to show the technical opinion of the auditor. the most important of them are Artificial neural networks helps the auditor to use modern artificial intelligence in detecting and determining fundamental errors, and their impact on the consequent decisions made in the planning stage of the auditing process and in supporting the technical opinion of the auditor, and recommendations are made to use readymade automatic systems for the auditing business that is better made if using the advanced artificial intelligence techniques that make it possible to schedule the business, planning for the work, following up the implementation, supporting the professional opinion of the auditor.
In this study, a 3 mm thickness 7075-T6 aluminium alloy sheet was used in the friction stir welding process. Using the design of experiment to reduce the number of experiments and to obtain the optimum friction stir welding parameters by utilizing Taguchi technique based on the ultimate tensile test results. Orthogonal array of L9 (33) was used based on three numbers of the parameters and three levels for each parameter, where shoulder-workpiece interference depth (0.20, 0.25, and 0.3) mm, pin geometry (cylindrical thread flat end, cylindrical thread with 3 flat round end, cylindrical thread round end), and thread pitch (0.8, 1, and 1.2) mm) this technique executed by Minitab 17 software. The results showed th
... Show MoreNow-a-days the Flexible AC Transmission Systems (FACTS) technology is very effective in improving the power flow along the transmission lines and makes the power system more flexible and controllable. This paper deals with the most robust type of FACTS devices; it’s a Unified Power Flow Controller (UPFC). Many cases have been taken to study how the system behaves in the presence and absence of the UPFC under normal and contingency conditions. The UPFC is a device that can be used to improve the bus voltage, increasing the loadability of the line and reduce the active and reactive power losses in the transmission lines, through controlling the flow of real and reactive power. Both the magnitude and the phase angle of th
... Show MoreThe present paper addresses cultivation of Chlorella vulgaris microalgae using airlift photobioreactor that sparged with 5% CO 2 /air. The experimental data were compared with that obtained from bioreactor aerated with air and unsparged bioreactor. The results showed that the concentration of biomass is 0.36 g l -1 in sparged bioreactor with CO2/air, while, the concentration of biomass reached to 0.069 g l -1 in the unsparged bioreactor. They showed also that aerated ioreactor.with CO2/air gives more biomass production even the bioreactor was aerated with air. This study proved that application of sparging system for ultivation of Chlorella vulgaris microalgae using either CO2/air mixture or air has a significant
... Show MoreThe effective insulation design of the stress grading (SG) system in form-wound stator coils is essential for preventing partial discharges and excessive heat generation under pulse-width modulation excitation. This paper proposes a method to find the optimal insulation design of the SG system aimed at reducing the dielectric and thermal stresses in the machine coil. The non-uniform transmission line model is used to predict the voltage propagation along the overhang, SG, and slot regions considering the variation in the physical properties of the insulation layers. The machine coil parameters for different insulation materials are calculated by using the finite element method. Two optimization algorithms, fmincon and particle swarm optimiz
... Show MoreIntroduction and Aim: Cancers are a complex group of genetic illnesses that develop through multistep, mutagenic processes which can invade or spread throughout the body. Recent advances in cancer treatment involve oncolytic viruses to infect and destroy cancer cells. The Newcastle disease virus (NDV), an oncolytic virus has shown to have anti-cancer effects either directly by lysing cancer cells or indirectly by activating the immune system. The green fluorescent protein (GFP) has been widely used in studying the anti-tumor activity of oncolytic viruses. This study aimed to study the anticancer effect of a recombinant rNDV-GFP clone on NCI-H727 lung carcinoma cell line in vitro. Materials and Methods: The GFP gene was inserted t
... Show MoreThe current study included the isolation, purification and cultivation of blue-green alga Oscillatoria pseudogeminata G.Schmidle from soil using the BG-11liquid culture medium for 60 days of cultivation. The growth constant (k) and generation time (G) were measured which (K=0.144) and (G=2.09 days).
Microcystins were purified and determined qualitatively and quantitatively from this alga by using the technique of enzyme linked immunosorbent assay (Elisa Kits). The alga showed the ability to produce microcystins in concentration reached 1.47 µg/L for each 50 mg DW. Tomato plants (Lycopersicon esculentum) aged two months were irrigated with three concentrations of purified microcystins 0.5 , 3.0 and 6.0
... Show MoreA Geographic Information System (GIS) is a computerized database management system for accumulating, storage, retrieval, analysis, and display spatial data. In general, GIS contains two broad categories of information, geo-referenced spatial data and attribute data. Geo-referenced spatial data define objects that have an orientation and relationship in two or three-dimensional space, while attribute data is qualitative data that can be counted for recording and analysis. The main aim of this research is to reveal the role of GIS technology in the enhancement of bridge maintenance management system components such as the output results, and make it more interpretable through dynamic colour coding and more sophisticated visualization
... Show MoreBackground: Diabetes mellitus consists of a group of diseases characterized by abnormally high blood glucose levels. Glycated haemoglobin (HbA1c) is a form of haemoglobin used to identify the average concentration of plasma glucose over prolonged periods of time. It is formed in a non-enzymatic pathway by normal exposure of hemoglobin to high levels of plasma glucose, The main alterations observed in the saliva of Type 1 diabetic patients are hyposalivation and alteration in its composition, particularly those related to the levels of glucose. The aim of the present study was to assess the effect of Glycated haemoglobin level on the level of salivary glucose which may have an effect on oral health condition. Materials and methods
... Show MoreThe -mixing of - transition in Er 168 populated in Er)n,n(Er 168168 reaction is calculated in the present work by using a2- ratio method. This method has used in previou studies [4, 5, 6, 7] in case that the second transition is pure or for that transition which can be considered as pure only, but in one work we applied this method for two cases, in the first one for pure transition and in the 2nd one for non pure transitions. We take into accunt the experimental a2- coefficient for p revious works and -values for one transition only [1]. The results obtained are, in general, in agood agreement within associated errors, with those reported previously [1], the discrepancies that occur are due to inaccuracies existing
... Show MoreThe - M ultiple mixing ratios of -transitions from levels of 56Fe populated in 56 56 Fe n n Fe ( , ) reactions are calculated by using const. S.T.M. This method has been used in other works [3,7] but with pure transition or with transitions that can be considered as pure transitions، in our work we used This method for mixed - transitions in addition to pure - transitions. The experimental angular distribution coefficients a2 was used from previous works [1] in order to calculet - values. It is clear from the results that the - values are in good agreement or consistent, within associated errors, with those reported previously [1]. The discrepancies that occur are due to inaccuracies existing in the expe
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