Brainstorming is one of the fundamental and necessary concepts for practising 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

In this research, a study is introduced on the effect of several environmental factors on the performance of an already constructed quality inspection system, which was designed using a transfer learning approach based on convolutional neural networks. The system comprised two sets of layers, transferred layers set from an already trained model (DenseNet121) and a custom classification layers set. It was designed to discriminate between damaged and undamaged helical gears according to the configuration of the gear regardless to its dimensions, and the model showed good performance discriminating between the two products at ideal conditions of high-resolution images.

So, this study aimed at testing the system performance at poor s

The consumption of fresh fruits has increased nowadays due to the lifestyle of the consumers. Maintaining the quality and nutritional value of cut fruits during storage is difficult compared to whole fruits. Deterioration of internal and external quality usually occurs in freshly harvested fruits. It is necessary to use different techniques to maintain the quality and increase the shelf life of the freshly cut product. This research studied the effect of treating apple slices with cold plasma once and with filtered water again on quality characteristics (hardness, moisture content, sugar content, carbohydrate content, and color) after being stored for five days. The best treatment was determined using two different pressures of the plasma j

The research include a pulsed Nd: YAG Laser with (300µs) pulse duration in the TEM00 mode at (1.06µm) wavelength for energies between (0.5-3) J was employed to drill Brass material which is use in industrial applications. The process of drill was assisted by an electric field. This resulted in an increase in the hole aspect ratio by the value (45%) and decrease in the hole taper by the value (25%) of its value under ordinary drilling conditions using the same input energy.

n this work, the effect of gamma rays on blood thinning drugs was studied using the drug (Aspirin), where gamma rays were spread with the drug using a radioactive source (Co60), and 15,000 grams of Aspirin were placed in the device (gamma chamber 900). The drug was subjected to different irradiation doses (5 KGy, 10 KGy, 15 KGy) and the amount of absorption of the drug was observed in the gamma for different doses and the study of x-rays. After confirming the absorption of the drug to radiation, the effect of the drug on blood thinning was calculated using the rat model and compared with the same drug and the same dose but without exposing the drug to radiation and comparing all results with the control group. The way drugs absorbed radiati

Nanoparticles are a special group of materials with unique features and extensive applications in diverse fields. The use of nanoparticles of some metals is a viable solution to stop infectious diseases due to the antimicrobial properties of these nanoparticles. The present work demonstrates the effect of silver nanoparticles (AgNPs) on the antibacterial activity of four different antibiotics (amoxicillin, ceftriaxone, chloramphenicol, and penicillin) against eleven Gram-positive and Gram-negative isolates. Disk diffusion method was used to determine the antibacterial activity of various classes of antibiotics in the absence and presence of sub-inhibitory silver nanoparticles of concentration (80 microgram/ml). A synergistic effect was o

The current report dealt with the effect of pesticides on the ecosystem through their impact on soil, water, and microorganisms and their impact on human health. As well as this study dealt with the biodegradation process of pesticides and the organisms involved in this process, even some previous studies proved that Bacillus spp. And Pseudomonas sp. Bacteria is the most efficient in the biodegradation of pesticides, at the same time, other previous studies dealt with the environmental factors that affect the biodegradation process of pesticides. It proved that each of the incubation periods, pH, and temperature have different effects on biodegradation. Most of the studies indicated that the best incubation period for biodegradation is 7-8

Celery (Apium graveolens L. ; family : Apiaceae) was often used as a spice in daily food. However, this plant contains many antioxidant compounds useful for attenuating neurodegenerative disorders including Parkinson's disease. Planting celery in the form of microgreens harvested 15 days was expected to increase the content of bioactive compounds. In the current study, we intended to evaluate the neuromodulatory potential of methanol extract of celery microgreens on fruit flies (Drosophila melanogaster Meigen : family Drosophilidae ; ordo : Diptera) which were exposed to paraquat. Neuroprotective capacity was assessed by survival rate, locomotor performance, lipid peroxidation and dopamine content after being treated wi

Films of silver oxide of different thickness have been prepared by the chemical spray paralysis. Transmission and absorption spectra have recorded in order to study the effect of increasing thickness on some optical parameter such as reflectance, refractive index , and dielectric constant in its two parts . This study reveals that all these paramters affect by increasing the thickness .