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Planning and implementation of the audit process by using the styles of time management and its impact on the quality of the audit process: Applied Research in the Federal Board of Supreme Audit
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Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planning important for the accomplish the audit process with high quality, the choice of technology that will be followed in planning no less important, and popped the problem not to resort to scientific methods in planning the audit process, implementation and limited to estimates personal auditors when determining audit procedures and when estimating the time required to perform the audit, and in the light of the study theory and practice that has been in the research has been to reach a set of conclusions and recommendations. Of the main conclusions, The style of PERT- CPM contributed to the reduction of the time the audit process through the coordination of activities in a scientific thoughtful, and achieved a surplus in the time it was possible to exploitation by the members of the audit team to carry out the other at the same work site or at other work sites, and then mitigate time pressures suffered by the members of the audit team and maintain the required level of professional care and the quality of work performed.The study provided a number of recommendations, including, Adoption of the proposed mechanism, which means planning the audit process and implemented according to the methods of time management, for providing clarify and simplify the application of the style of PERT- CPM in the audit process, and achieve these two methods of providing a scientific basis thoughtful planning, scheduling and follow-up and then raise the quality of the audit process.

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Publication Date
Sun Dec 03 2023
Journal Name
2023 Ieee International Conference On Energy Technologies For Future Grids (etfg)
Optimal Hybrid Type-2 Fuzzy-PID Controller for Blade Pitch Angle in Horizontal-axis Wind Turbines
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In the modern world, wind turbine (WT) has become the largest source of renewable energy. The horizontal-axis wind turbine (HAWT) has higher efficiency than the vertical-axis wind turbine (VAWT). The blade pitch angle (BPA) of WT is controlled to increase output power generation over the rated wind speed. This paper proposes an accurate controller for BPA in a 500-kw HAWT. Three types of controllers have been applied and compared to find the best controller: PID controller (PIDC), fuzzy logic type-2 controller (T2FLC), and hybrid type-2 fuzzy-PID controller (T2FPIDC). This paper has been used Mamdani and Sugeno fuzzy inference systems (FIS) to find the best inference system for WT controllers. Furthermore, genetic algorithm (GA) and particl

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Publication Date
Thu Nov 01 2018
Journal Name
International Journal Of Biomathematics
A non-conventional hybrid numerical approach with multi-dimensional random sampling for cocaine abuse in Spain
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This paper introduces a non-conventional approach with multi-dimensional random sampling to solve a cocaine abuse model with statistical probability. The mean Latin hypercube finite difference (MLHFD) method is proposed for the first time via hybrid integration of the classical numerical finite difference (FD) formula with Latin hypercube sampling (LHS) technique to create a random distribution for the model parameters which are dependent on time [Formula: see text]. The LHS technique gives advantage to MLHFD method to produce fast variation of the parameters’ values via number of multidimensional simulations (100, 1000 and 5000). The generated Latin hypercube sample which is random or non-deterministic in nature is further integ

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Publication Date
Tue Oct 09 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THIRTY TWO ALGAE NEW RECORDS REPORTED IN PONDS AT GWER SUB-DISTRICT, ERBIL -KURDISTAN REGION, IRAQ
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    This study was carried out from February to October 2012 in six semi salty ponds in Gwer sub-district which is the first work in the area. A total of 32 species and 2 genera of algae where reported as the new records. Mostly the non diatoms are belonging to Cyanophyta, Chlorophyta, Euglenophyta, Cryptophyta, Chrysophyceae, while diatoms or Bacilariophyceae are belong to pennals- order.

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
Staging Violence in Sarah Kane’s Blasted & Ali Abdulnebi al Ziadi’s Fourth Generation: a Comparative Study
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Violence occurs as a daily human action all over the world; it may cause so many kinds of damage to individuals as well as to society: physical, psychological, or both. Many literary authors of different genres have tried their best to portray violence by showing its negative effects, especially playwrights because they have the chance to show people the dangers of violence through performance on stage to warn them against such negatively affected action. It has been a human action since the beginning of human life on this planet when the first crime happened on earth when Cane killed his brother Abel. In our modern world, people are witnessing daily violent actions as a result of destructive wars that turned the humans into brutal beings.

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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW HOST RECORD FOR TOMATO LEAF MINER TUTA ABSOLUTA (MEYRICK, 1917) IN BAGHDAD PROVINCE, IRAQ
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  In 2010, the tomato leaf miner Tuta absoluta (Meyrick, 1917) was reported for the first time in Iraq. The larvae can feed on all parts of tomato plants and can damage all the growth stages. The main host plant is tomato, Lycopersicon esculentum, but it can also attack other plants in Solanaceae family. In this study it was found attacking alfalfa plants, Medicago sativa in Baghdad Province. This finding reveals that alfalfa also serves as a host plant for T. absoluta in Iraq.

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Publication Date
Mon Apr 30 2018
Journal Name
Journal Of Theoretical And Applied Information Technology
An efficient artificial fish swarm algorithm with harmony search for scheduling in flexible job-shop problem
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Flexible job-shop scheduling problem (FJSP) is one of the instances in flexible manufacturing systems. It is considered as a very complex to control. Hence generating a control system for this problem domain is difficult. FJSP inherits the job-shop scheduling problem characteristics. It has an additional decision level to the sequencing one which allows the operations to be processed on any machine among a set of available machines at a facility. In this article, we present Artificial Fish Swarm Algorithm with Harmony Search for solving the flexible job shop scheduling problem. It is based on the new harmony improvised from results obtained by artificial fish swarm algorithm. This improvised solution is sent to comparison to an overall best

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Mixed Convection Heat Transfer in a Vertical Saturated Concentric Annulus Packed with a Metallic Porous Media
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Mixed convection heat transfer in a vertical concentric annulus packed with a metallic porous media and heated at a constant heat flux is experimentally investigated with water as the working fluid. A series of experiments have been carried out with a Rayleigh number range from Ra=122418.92 to 372579.31 and Reynolds number that based on the particles diameter of Red=14.62, 19.48 and 24.36. Under steady state condition, the measured data were collected and analyzed. Results show that the wall surface temperatures are affected by the imposed heat flux variation and Reynolds number variation. The variation of the local heat transfer coefficient and the mean Nusselt number are presented and analyzed. An empirical

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Publication Date
Sun Sep 22 2024
Journal Name
Journal Of Petroleum Research And Studies
Optimizing Gas Lift for Improved Oil Recovery in a Middle East Field: A Genetic Algorithm Approach
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This paper presents a study of the application of gas lift (GL) to improve oil production in a Middle East field. The field has been experiencing a rapid decline in production due to a drop in reservoir pressure. GL is a widely used artificial lift technique that can be used to increase oil production by reducing the hydrostatic pressure in the wellbore. The study used a full field model to simulate the effects of GL on production. The model was run under different production scenarios, including different water cut and reservoir pressure values. The results showed that GL can significantly increase oil production under all scenarios. The study also found that most wells in the field will soon be closed due to high water cuts. Howev

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Publication Date
Wed Dec 20 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Systemic Melatonin Supplementation as an Adjunct to Non-Surgical Periodontal Treatment in Obese Patients with Periodontitis
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Background: Obesity is considered an important risk factor for periodontal disease. It has been reported that reactive oxygen species linking both diseases, systemic melatonin supplementation as antioxidant therapy, was addressed as an adjuvant to scaling and root surface debridement (SRP) to enhance the treatment of periodontitis. Objective: To investigate the efficacy of systemic melatonin administration in periodontitis-obese patients as an adjuvant to scaling and root surface debridement (SRP). Methods: A randomized clinical trial was conducted at a dental-specialized center. Eighty subjects were included and allocated into group-I: twenty periodontium-healthy, normal-weight people; group-II: 30 obese patients with stage-III tre

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Publication Date
Tue Mar 05 2024
Journal Name
Scientific Reports
Mesoporous Ag@WO3 core–shell, an investigation at different concentrated environment employing laser ablation in liquid
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Abstract<p>In this study, silver-tungsten oxide core–shell nanoparticles (Ag–WO<sub>3</sub> NPs) were synthesized by pulsed laser ablation in liquid employing a (1.06 µm) Q-switched Nd:YAG laser, at different Ag colloidal concentration environment (different core concentration). The produced Ag–WO<sub>3</sub> core–shell NPs were subjected to characterization using UV–visible spectrophotometry, X-ray diffraction (XRD), transmission electron microscopy (TEM), energy-dispersive spectroscopy, electrical analysis, and photoluminescence PL. The UV–visible spectra exhibited distinct absorption peaks at around 200 and 405 nm, which attributed to the occurrence of surface Plasmon reson</p> ... Show More
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