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THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
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Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (μ) consistently (σ2), it was estimated average completion time for each of the (q) and (μ), and is considered each random variable has the distribution of initial potential is a function of the average number of sergeants (C), was a comparison between these modalities advantage in the practical side through simulation method using the Monte Carlo method ( Monte Carlo), and a number of users is important statistical measure of the experiences of the average error boxes (MSE) (Mean Square Error), it was in general to reach a good estimate (which has the lowest value of the average error boxes (MSE)) for each type of the three outputs regulatory and the level of all sizes samples (departments subject to regulatory scrutiny PET), and this is the estimated average is the optimum time for the completion of each type of audit reports and the corresponding optimal number of sergeants to accomplish this report.

The second axis of research is planning to set a timetable for the completion of outputs control for the year 2009, as the table's goal is planning the completion of types of audit reports to chapters of the annual plan, and access to the optimum number for the completion of each type of reports as well as the regulatory power optimum (h / Sergeant) in order to be deviation ratios for the completion of the regulatory reporting less as possible by using linear programming, and after the implementation of the models on the program (TORA2006) reached an optimum number to complete the audit reports of various kinds, and each department of supervisory departments, according to the available resources as well as potential regulatory optimum (h / Sergeant) per season .

Finally, the third axis, which included the proposal forms to improve the audit work, the first was (AWP circuits regulatory form for the period from 1/1/2009 until 31/12/2009), and the second (plan and follow up the inputs and outputs of the completion of audit work on the regulatory departments and bodies of the level of form ), which serves as compensation for five types of questionnaires prepared by the Department of Planning and Follow-up in the Office of Financial Supervision.

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Lead Time Strategy on the First Intermediate Class Pupils' Achievement in Geography
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The study aims at finding out the effect of the lead time strategy on the first intermediate class pupils' achievement in geography The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (73) female pupils. The sample is divided into two groups (37) experimental group and (36) control one. The sam ple is selected from first intermediate class pupils ( Al Batol intermediate school for girls) Baghdad Al-karkh-3, for academic year 2015-2016 The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scores of geography test of first course

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Despondency in the Qur'an
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the door of interpretation cannot be closed; Because the Qur’an is a living message, until the Day of Judgment, and Muslims continue to come to it, study it, stir it up, move with it, and live in its shadows until the Day of Judgment.
In anticipation of the blessing of revelation and the lights of revelation, and in pursuit of the service of the Book of God, I decided to choose the subject of my research:

Despondency in the Qur’an an objective study

As the study of one of the topics of the Qur’an on the foundations and steps of objective interpretation makes the reader stand on the Qur’an’s method in dealing with various problems and topics.

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Publication Date
Mon Nov 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Caries Infiltrant Combined with and without Conventional Adhesives on Sealing of Sound Enamel (In Vitro Study)
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Background: The formation of white spot lesions around fixed orthodontic attachments is a common complication during and after fixed orthodontic treatment, which hinders the result of a successfully completed orthodontic treatment. The aim of the study was to assess the effectiveness of the Caries Infiltrant (ICON®) on prevention of caries on the smooth enamel surface when applied alone or combined with conventional adhesives. Materials and methods: Seventy eight human premolar enamel discs were randomly assigned to six groups (n=13). The discs were etched and treated with resins of different monomer content forming the following groups: (1)Untreated etched samples served as the negative control, (2) ICON® (DMG), (3) Adper™ S

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Tea Tree, Thymus Vulgaris and Nigella Sativa Oils on The Elimination of Enterococcus Faecalis (In Vitro Study)
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ABSTRACT Background: The main goal of chemomechanical endodontic treatment is the reduction or elimination of microorganisms from root canal system. The intracanal medicaments were used to enhance the disinfection process. This study was conducted to evaluate the antibacterial effect of thymus vulgaris, tea tree essential oils and cold pressed black seed oil (BSO) against E.faecalis. Materials and methods: E.faecalis was isolated from ten patients in need for endodontic treatment. The sensitivity of E.faecalis to the tested oils was evaluated in different concentrations in agar well diffusion method and compared with calcium hydroxide. The sensitivity of E.faecalis to vapor of the tested oils was also evaluated, in disk vaporization method

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Publication Date
Mon Nov 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Zinc Oxide Nanoparticles on Streptococcus mutans of Human Saliva (In Vitro Study)
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Background: Nanotechnology represents a new science that promises to provide a broad range of uses and improved technologies for biological and biomedical applications. One of the reasons behind the intense interest is that nanotechnology permits synthesis of materials that have structure is less than 100 nanometers. The present work revealed the effect of zinc oxide nanoparticles (ZnO NPs) on Streptococcus mutans of Human Saliva in comparison to de-ionized water. Materials and methods: Streptococcus mutans were isolated from saliva of forty eight volunteers of both sexes their age range between 18-22 years and then purified and diagnosed according to morphological characteristic and biochemical tests. Different concentrations of ZnO NPs w

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Study of the effect of some pregnancy parameters on Malon dialdehyde concentration in pregnant women
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The present study aimed to evaluate the concentration of Malon dialdehyde (MDA) in pregnant women during different stages of pregnancy (stage of pregnancy, abortion, contraceptives and parity number).The study included (120) blood samples from normal pregnant women in age of the procreating were subdivided into three trimesters of pregnancy (40/group), and (40) samples from non-pregnant women as a control group. The results showed a significant increase in MDA in three stages of pregnancy compared with the control group. The concentration of MDA increased significantly in pregnant women with multipregnancy when compared with pregnant women for the first time, and in pregnant women whom was using contraceptions compared with p

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Publication Date
Wed Jun 30 2021
Journal Name
Al-anbar Journal Of Veterinary Sciences
Histo-Morphology Study of the Respiratory Portion of Goat Lung (Capra Hircus) in Baghdad Province
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The Histo-mrphology were directed on the pneumonic alveoli of 6 male goats. The respiratory portion is composed of typical cuboidal epithelial cells with Clara cell, however, alveolar ducts are lined by simple squamous epithelium and alveoli were generally circular structures that opened into the alveolar conduits and alveolar sacs or respiratory bronchioles. Alveoli were made out of two kinds of cells for example Type-I pneumocytes and Type-II pneumocytes. Previous framed the mainlining epithelial cells of alveoli which were squamous in sort having noticeable perinuclear territory and central found the core, while the last were cuboidal fit as a fiddle with the midway found core and periodically found among the Sort I cells in the

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
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Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The reality of teaching the oud in musical educational institutions: مهند رسن مجبل
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There is no doubt that the oud is one of the most important folk musical instruments in Iraq. It has been known since the ages of ancient Iraq in its form, strings, and the way to play it through the clay number. On them, however, they have participated in showing the instrument the greatest potential and musical aesthetics, and the interested person may be wondering about ways to learn to play this instrument, so the training methods varied between personal interpretations on the one hand and systematic teaching in educational institutions on the other hand, especially that they have received the attention of educational institutions Miya, that which must adopt an appropriate and scientific strategy that accompanies global education pro

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
Teaching Problems facing the first three class teachers in the city of Buraimi
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The present study aimed to identify teaching problems which facing the teachers for first three grades classes, and if these problems different according to some variables teacher qualification, experience period, class grade). The study sample consist of (137 )

 female teachers who teach the first three grades in Braimy city in Oman, teachers spread in five government schools. Both researchers developed questionnaire to measure problems faced by the mentioned teachers, consist of 50 questions distributed into 4 dimensions (teacher, students, the curriculum, the evaluations), Also researchers checked questionnaire validity and stability. The results indicate to: The most common probl

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