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A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role of collective intelligence in improving it to achieve integration between the auditor’s report on the one hand and the joint audit information on the other hand, by disclosing the joint audit information in the explanations complementing the audit report that should be available in the current audit file of the economic unit in question. Auditing, by merging the questions of the collective intelligence system (who, what, how, why) with the indicators of the quality of the audit, and the research reached a set of conclusions, the most important of which is unified documentation of the joint audit work in the audit office as it is permissible to use the collective intelligence system—documenting the work carried out by members of his team independently of the other office. As for the most important recommendations, they were represented in need to adopt the proposed model for using collective intelligence to improve the quality of joint auditing performance, which aims to provide a mechanism for disclosure and documentation of joint auditing

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Informative accuracy investigation and updating map using remote sensing technique and GIS
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In this work, using GPS which has best accuracy that can be established set of GCPs, also two satellite images can be used, first with high resolution QuickBird, and second has low resolution Landsat image and topographic maps with 1:100,000 and 1:250,000 scales. The implementing of these factors (GPS, two satellite images, different scales for topographic maps, and set of GCPs) can be applying. In this study, must be divided this work into two parts geometric accuracy and informative accuracy investigation. The first part is showing geometric correction for two satellite images and maps.
The second part of the results is to demonstrate the features (how the features appearance) of topographic map or pictorial map (image map), Where i

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Publication Date
Sun Oct 02 2022
Journal Name
Al-manhaj
Mathematical Statistics - Second Edition
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This Book is the second edition that intended to be textbook studied for undergraduate/ postgraduate course in mathematical statistics. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces events and probability review. Chapter Two devotes to random variables in their two types: discrete and continuous with definitions of probability mass function, probability density function and cumulative distribution function as well. Chapter Three discusses mathematical expectation with its special types such as: moments, moment generating function and other related topics. Chapter Four deals with some special discrete distributions: (Discrete Uniform, Bernoulli, Binomial, Poisson, Geometric, Neg

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SEPARATION OF PROTEIN AND LACTOSE FROM WHEY DISPOSED FROM ABO-GHRAAB DAIRY FACTORY BY USING MEMBRANE TECHNOLOGY: SEPARATION OF PROTEIN AND LACTOSE FROM WHEY DISPOSED FROM ABO-GHRAAB DAIRY FACTORY BY USING MEMBRANE TECHNOLOGY
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In this research, the performance of a two kind of membrane was examined to recovering the nutrients (protein and lactose) from the whey produced by the soft cheese industry in the General Company for Food Products inAbo-ghraab.Wheyare treated in two stages, the first including press whey into micron filter made of poly vinylidene difluoride (PVDF) standard plate type 800 kilo dalton, The membrane separates the whey to permeate which represent is the main nutrients and to remove the fat and microorganisms.The second stage is to isolate the protein by using ultra filter made of polyethylsulphone(PES)type plate with a measurement of 10,60 kilo dalton and the recovery of lactose in the form of permeate.
The results showed that the percen

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
PHOTO DYNAMIC THERAPY (PDT) WITH BIOLOGICAL TISSUES USING ND:GLASS LASER
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A Photo Dynamic Therapy (PDT) is a technique which is used with Laser to treat many of cancer
tissues. This paper deals with the relatively new therapeutic technique (PDT) with pulsed Nd:glass Laser
which was applied to human soft tissues (Ovary and Kidney tissues), and to the hard tissues (freshly
extracted human teeth), with power density of 280 watt/mm2 and exposure time 330 usec. Different
dyes (Blue, methylene, eosin, and orange) were applied to the area before irradiation to study the effect
of the pigments on the laser interaction with biological tissues. The zone of treatment (Z-necrosis) with
aid of MATLAB was determined. The relationship of zone of treatment with exposure time,
accumulated damage and fracti

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Publication Date
Wed Jun 22 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Organo-Clay Composites of Intercalated 4-Methylaniline and Its Schiff Base Derivative: Preparation and Characterization
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4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa

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Publication Date
Mon Feb 06 2023
Journal Name
3c Tecnología_glosas De Innovación Aplicadas A La Pyme
Bond Strength Of Acrylic Soft Liner To Nd:Yag Laser-Treated Thermoplastic Acrylic Denture Base Material
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Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

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Publication Date
Fri Mar 15 2024
Journal Name
Alustath Journal For Human And Social Sciences
Assessing Iraqi ESL Fourth Year College of Physical Education and Sport Sciences Students' Writing Anxiety
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يعد القلق من الكتابة مؤشرا هاما قد يعيق القدرات الكتابية ويؤدي إلى عدم كفاءة الأداء. تهدف هذه الدراسة إلى تقييم القلق الكتابي لدى طلاب السنة الرابعة في كلية التربية البدنية وعلوم الرياضة العراقيين دارسي  اللغة الإنجليزية كلغة ثانية (ESL) , حيث واجهوا صعوبات وعقبات في هذا المجال. ان تصميم الدراسة الحالية هو  تصميم وصفي واداة القياس لهذه الدراسة تتالف من مقياس مكون من (20) فقرة. ان عينة الدراسة الحالية  مختارة

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Publication Date
Mon Mar 01 2021
Journal Name
Energy Ecological Environment
Removal of pathogenic bacteria from synthetic contaminated water using packed bed silver nanoparticle-coated substrates
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In this study, a packed bed was used to remove pathogenic bacteria from synthetic contaminated water. Two types of packing material substrates, sand and zeolite, were used. These substrates were coated with silver nanoparticles (AgNPs), which were prepared by decomposition of Ag ions from AgNO3 solution. The prepared coated packings were characterized using scanning electron microscopy, energy-dispersive X-ray spectroscopy and transmission electron microscopy. The packed column consisted of a PVC cylinder of 2 cm diameter and 20 cm in length. The column was packed with silver nanoparticlecoated substrates (sand or zeolite) at a depth of 10 cm. Four types of bacteria were studied: Escherichia coli, Shigella dysenteriae, Pseudomonas aerugi

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Publication Date
Wed Dec 02 2020
Journal Name
Iraqi Journal Of Applied Physics
Characterization of Multilayer Highly-Pure Metal Oxide Structures Prepared by DC Reactive Magnetron Sputtering Technique
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In this work, multilayer nanostructures were prepared from two metal oxide thin films by dc reactive magnetron sputtering technique. These metal oxide were nickel oxide (NiO) and titanium dioxide (TiO2). The prepared nanostructures showed high structural purity as confirmed by the spectroscopic and structural characterization tests, mainly FTIR, XRD and EDX. This feature may be attributed to the fine control of operation parameters of dc reactive magnetron sputtering system as well as the preparation conditions using the same system. The nanostructures prepared in this work can be successfully used for the fabrication of nanodevices for photonics and optoelectronics requiring highly-pure nanomaterials.

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