The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

Codes of red, green, and blue data (RGB) extracted from a lab-fabricated colorimeter device were used to build a proposed classifier with the objective of classifying colors of objects based on defined categories of fundamental colors. Primary, secondary, and tertiary colors namely red, green, orange, yellow, pink, purple, blue, brown, grey, white, and black, were employed in machine learning (ML) by applying an artificial neural network (ANN) algorithm using Python. The classifier, which was based on the ANN algorithm, required a definition of the mentioned eleven colors in the form of RGB codes in order to acquire the capability of classification. The software's capacity to forecast the color of the code that belongs to an ob

Codes of red, green, and blue data (RGB) extracted from a lab-fabricated colorimeter device were used to build a proposed classifier with the objective of classifying colors of objects based on defined categories of fundamental colors. Primary, secondary, and tertiary colors namely red, green, orange, yellow, pink, purple, blue, brown, grey, white, and black, were employed in machine learning (ML) by applying an artificial neural network (ANN) algorithm using Python. The classifier, which was based on the ANN algorithm, required a definition of the mentioned eleven colors in the form of RGB codes in order to acquire the capability of classification. The software's capacity to forecast the color of the code that belongs to an object under de

Future wireless systems aim to provide higher transmission data rates, improved spectral efficiency and greater capacity. In this paper a spectral efficient two dimensional (2-D) parallel code division multiple access (CDMA) system is proposed for generating and transmitting (2-D CDMA) symbols through 2-D Inter-Symbol Interference (ISI) channel to increase the transmission speed. The 3D-Hadamard matrix is used to generate the 2-D spreading codes required to spread the two-dimensional data for each user row wise and column wise. The quadrature amplitude modulation (QAM) is used as a data mapping technique due to the increased spectral efficiency offered. The new structure simulated using MATLAB and a comparison of performance for ser

واحدة من أكثر مواد السيراميك الهيكلية الواعدة هي كربيد السيليكون(SiC) ، حيث له خصائص حرارية وكهروميكانيكية ممتازة. هذه الخصائص مفيدة ل CMC لتعزيز أداء المركب خاصة عند إضافات النانو المتكاملة. في هذا البحث, تم تصنيع مركب SiC من SiC بثلاثة تركيزات مع  ZnO و Si. تم اختبار الخواص المغناطيسية لجميع المخاليط باستخدام مراقبة العينة الاهتزازية (VSM). تم تلبيد العينات الخضراء في فرن التلبيد عند 1600 درجة مئوية في بيئة النيتروجي

A variety of new phenolic Schiff bases derivatives have been synthesized starting from Terephthaladehyde compound, all proposed structures were supported by FTIR, 1H-NMR, 13C-NMR, Elemental analysis, some derivatives evaluated by Thermal analysis (TGA).