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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
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Geomorphological Analysis Methodologies for Houran Valley Basin in Iraq
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Extracting, studying and interpreting the morphological database of a basin is a basic building block for building a correct geomorphological understanding of this basin. In this work, Arc GIS 10.8 software and SRTM DEM satellite images were used. The principle of data integration was adopted by extracting the quantitative values of the morphometric characteristics that are affected by the geomorphological condition of the studied basin, then eliciting an optimal conception of the geomorphological condition of the basin from the meanings and connotations of these combined transactions. Hypsometric integration was extracted for each region in the basin separately with the value of integration of the plot curve for the relative heights of

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Publication Date
Fri Aug 27 2021
Journal Name
Human Interaction, Emerging Technologies And Future Systems V: Proceedings Of The 5th International Virtual Conference On Human Interaction And Emerging Technologies, Ihiet 2021, August 27-29, 2021 And The 6th Ihiet: Future Systems (ihiet-fs 2021), October 28-30, 2021, France
Electricity Consumption Forecasting in Iraq with Artificial Neural Network
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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Mining Deviations in Document Writing Style through Vector Dissimilarity
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     Doubts arise about the originality of a document when noticing a change in its writing style. This evidence to plagiarism has made the intrinsic approach for detecting plagiarism uncover the plagiarized passages through the analysis of the writing style for the suspicious document where a reference corpus to compare with is absent.      The proposed work aims at discovering the deviations in document writing style through applying several steps: Firstly, the entire document is segmented into disjointed segments wherein each corresponds to a paragraph in the original document. For the entire document and for each segment, center vectors comprising average  weight of their word  are constructed. Second, the degree of cl

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Publication Date
Tue Dec 31 2024
Journal Name
Indian Journal Of Clinical Biochemistry
Farnesoid X Receptor-Mediated Bile Acids Regulation in Cholestasis
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The main process, for the elimination of cholesterol from the human body, involves the alteration of cholesterol into bile acid (BA), by the liver. The farnesoid X receptor (FXR), a member of the nuclear receptor superfamily, is essential for the regulation of BA, glucose, and lipid metabolism. It is largely found in the liver, intestines, kidney, and adrenal glands, and to a smaller degree in the heart and adipose tissue. The binding locations, of the FXR, are in close proximity to formerly undisclosed target genes, with distinctive activities associated with transcriptional regulators, autophagy, apoptosis, hypoxia, inflammation, RNA processing, and a number of cellular signaling pathways. The preservation of BA homeostasis, by the FXR, e

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Publication Date
Mon Apr 16 2018
Journal Name
Optics Express
Cooperativity enhancement in buckled-dome microcavities with omnidirectional claddings
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Publication Date
Thu Oct 30 2025
Journal Name
Folia Medica
Chronic Granulomatous Disease in Pregnancy: a Rare Case Report
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Chronic granulomatous disease (CGD) is a primary immunodeficiency disorder that is either X-linked or autosomal recessive and is characterized by recurrent infections. The diagnosis is primarily based on the nitroblue tetrazolium dye reduction test. Here, we present the case of a 28-year-old pregnant woman with CGD who was diagnosed before marriage and who presented with recurrent subcutaneous skin and ocular infections. Following treatment with multiple antibacterial agents, including meropenem, her infections resolved, and she gave birth to a healthy baby girl at term. However, the newborn has now started to exhibit similar symptoms to those experienced by her mother. This case highlights the need for further studies on the potent

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الأسطول والقوة البحریة في سلطنة عُمان خلال النصف الأول من القرن التاسع عشر
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Development and progress of the fleet and the navy in Oman during
the reign of Sultan Said bin sultan from 1804 to 1856.
It had second level in Arab Gulf and Indian Ocean during the first half
of nineteenth century. The fleet of Oman in this time became after British
fleet.
Several reasons were behind the development of Omani fleet
- First : The aim of Sultan Said was to built a large navy yard in Arab Gulf
and Indian Ocean to encourage him -to made many ships factories.
- Second: Arab Gulf and Indian Ocean within the reign of Sultan Said
wittinsed the confilicts and wars between different forces it drived Sultan Said
to built agood and strong navy.
- Third The main aim of Oman during the reign of Sultan

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
قياس مخاطر الائتمان المصرفي ودورها في تحقيق الافصاح المحاسبي بالمصارف العراقية: أطار مقترح
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Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

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Publication Date
Mon Jun 04 2012
Journal Name
المؤتمر العلمي الدولي الاول
اهمية بعض القياسات الجسمية والبدنية بمستوى الانجاز الرقمي في فعاليه التجديف (الكاياك) 200م
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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
إنتاج المعرفة واكتسابها لدى طلبة كليات العلوم التربوية في بعض الجامعات الأردنية الرسمية
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This research attempts to propose production and acquisition of scientific knowledge among the students of educational science faculties in some universities Governmental Jordanian (Yarmouk, Jordan, Muta). In addition to sources of educational gained in some of the Governmental Jordanian universities (Yarmouk, Jordan, Muta), and to propose the necessary socio-cultural dimensions of knowledge acquisition and production, using developmental screening method, which is represented in the study design tool (questionnaire), which consisted of 4 scales, scale: The reality of the acquisition of knowledge / reality of the production of knowledge / social dimensions of knowledge acquisition and production / cultural dimensions of knowl

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