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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
Wed May 04 2016
Journal Name
Journal Of New Theory
INTERSECTİONAL (α,A )-SOFT NEW-İDEALS İN PU-ALGEBRAS
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Publication Date
Sat Jan 01 2022
Journal Name
Lecture Notes In Electrical Engineering
Handling Mobility with Network Virtualization in IoT WAVE Context
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Realizing robust interconnectivity in a rapidly changing network topology is a challenging issue. This problem is escalating with the existence of constrained devices in a vehicular environment. Several standards have been developed to support reliable communication between vehicular nodes as the IEEE 1609 WAVE stack. Mitigating the impact of security/mobility protocols on limited capability nodes is a crucial aspect. This paper examines the burden of maintaining authenticity service that associated with each handover process in a vehicular network. Accordingly, a network virtualization-based infrastructure is proposed which tackles the overhead of IEEE 1906 WAVE standard on constrained devices existed in vehicular network. The virtualized

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Publication Date
Mon Jul 28 2025
Journal Name
Applied Physics Letters
Theoretical defect engineering in AgBiI4 for enhanced photovoltaic performance
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Silver-bismuth iodide (ABI) ternary semiconductors, such as AgBi2I7, AgBiI4, Ag2BiI5, and Ag3BiI6, have emerged as promising lead-free light absorbers for photovoltaic applications due to their favorable optoelectronic properties. Despite recent advances that have improved power conversion efficiencies from ∼1% to over 5%, ABI-based solar cells still show substantial open-circuit voltage (VOC) losses of up to ∼1 V, which significantly hinder the device performance. These losses have been experimentally attributed to the non-radiative recombination originating from intrinsic defects, however, theoretical understanding of these defect mechanisms remains limited. Here, using density functional theory calculations, we systematical

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Publication Date
Mon Sep 01 2025
Journal Name
Iranian Journal Of Nursing And Midwifery Research
Girls’ Experiences Regarding Obesity: A Qualitative Study in Iraq
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Abstract<sec> <title>Background:

Obesity among girls can cause physical, psychological, or social problems. Different cultures have different lifestyle and dietary habits which affect people’s experience about obesity. This study aimed to assess girls’ experience toward obesity.

Materials and Methods:

In 2023, a qualitative conventional content analysis method was used in this study to meet the study’s objective in Baghdad and Babylon, Iraq. A probability purposive sampling method was used to gather the sample from three high schools in t

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Angiopoietin-2 Immunohistochemical Expression in Oral Squamous cell Carcinoma
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Background: There are various secreted proteins affecting the prognosis of oral squamous cell carcinoma (OSCC) and one of them is Angiopoietin-2(Ang-2) which is thought to have an essential role in the development and progression of the tumor. Aim of the study: This study was conducted to determine the expression of (Ang-2) in (OSCC) to assess its correlations with clinicopathological parameters of the tumor. Material and Methods: 36 formalin- fixed, paraffin- embedded tissue blocks histologically diagnosed as OSCC were examined for Ang-2 immunohistochemical expression semi quantitively. Results: The expression of Ang-2 was significantly associated with histopathological grade (P value=0.023), while there is no significant association wi

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Spectroscopic study for plasma parameters in co-sputtering system
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In this work the parameters of plasma (electron temperature Te,
electron density ne, electron velocity and ion velocity) have been
studied by using the spectrometer that collect the spectrum of
plasma. Two cathodes were used (Si:Si) P-type and deposited on
glass. In this research argon gas has been used at various values of
pressures (0.5, 0.4, 0.3, and 0.2 torr) with constant deposition time
4 hrs. The results of electron temperature were (31596.19, 31099.77,
26020.14 and 25372.64) kelvin, and electron density (7.60*1016,
8.16*1016, 6.82*1016 and 7.11*1016) m-3. Optical properties of Si
were determined through the optical transmission method using
ultraviolet visible spectrophotometer with in the range
(

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Publication Date
Sat Dec 03 2022
Journal Name
Al-kut University College Of Humanities
Deep understanding skills in chemistry among middle school students
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Publication Date
Wed Nov 20 2024
Journal Name
Diabetes Mellitus
Serum visfatin in patients with type two diabetic retinopathy
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BACKGROUND: The primary cause of blindness in diabetics is diabetic retinopathy (DR), the most common microvascular complication of diabetes, and visual impairment. Visfatin is an adipocytokine that aids in insulin activity during gestational diabetes and pregnancy.

AIM: This study aimed to estimate serum visfatin levels in DR, proliferative (PDR), non-proliferative (NPDR), and healthy subjects (HS).

MATERIALS AND METHODS: A 120-patient case-control study with a history of T2DM for more than 5 years as well as 30 healthy subjects enrolled in the study. Patients group divided into three sub-groups, DM, PDR, and NPDR. Visfatin levels w

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Publication Date
Wed Jan 01 2014
Journal Name
The Saudi Journal For Dental Research
Oral cancer trends in Iraq from 2000 to 2008
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Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Spontaneous Coronary Artery Dissection in Multiple Gestation Peripartum Period
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Background: Non-atherosclerotic spontaneous coronary artery dissection (SCAD) is defined as a non-traumatic and non-iatrogenic separation of the coronary arterial wall. SCAD is a highly uncommon cause of myocardial infarction (0.1 to 0.4 %).

Case presentation: 40-year-old African American woman, G1T1P0A0L2, with a past medical history of tobacco abuse and obesity who had uncomplicated cesarean section delivery for healthy twins two weeks prior presented with substernal, sudden onset chest pain. The pain radiated to left arm and back, pressure-like, and is associated with nausea, vomiting, and dyspnea.

On examination she was within normal limits except for a well-healed C-section wound. An electrocardiogr

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