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The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia
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The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation between SAIs and internal auditors, thus negatively affecting the quality of auditing.

In order to address the research problem, the researcher sought to achieve a set of objectives represented in highlighting the importance of coordination and joint cooperation between internal auditing and external auditing, as well as highlighting the effect of coordination and joint cooperation on audit quality. The research reached a number of conclusions, the most important of which is the lack of communication about planning such as joint meetings, as these organizational factors are considered to have a clear impact on the quality of auditing, as well as the absence of joint training programs between SAIs and internal auditors.

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Publication Date
Sat Aug 21 2021
Journal Name
Digest Journal Of Nanomaterials And Biostructures
Hydrogen sulfide gas sensing properties of in2o3 – cdo nanoparticles(Article)
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Thin films of In2O3-CdO at various CdO contents (0.01, 0.02, 0.03, 0.04 and 0.05) were deposited on transparent substrate which is glass using chemical spray pyrolysis deposition method at substrate temperature 150oC. The structural properties was studied to characterize the prepared materials by XRD analysis. Surface morphology has been illustrated using scanning electron microscopy which proved the nanosize of prepared materials. This materials have been used as gas sensor for toxic gas which is hydrogen sulfide H2S. The sensitivity and response speed have been investigated with addition of CdO nanoparticles. © 2021, S.C. Virtual Company of Phisics S.R.L. All rights reserved.

Publication Date
Thu May 01 2025
Journal Name
Journal Of Engineering
Transient Response Investigation of Cross-Ply Plates Using Refined Theory
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Response of cross-ply plates subjected to transient load is obtained using five variables refined plate theory, and four variables plate theory. Equations of motion are derived through the principleof virtual work. Navier series used for simply supported laminated plates. The results of this work are presented for different parameters, such as the ply number, thickness, and modulus ratio with mechanical load (sinusoidal and step pulses), which are compared with those obtained using high-order shear plate theory. Five variables of refined plate theory give results that are considerably different from the four variables of refined plate theory and higher-order theory. The obtained results from the four variables theory have the same behavior

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation of polymer thin film using as NH3 gas Sensor
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Polyaniline organic Semiconductor polymer thin films have been prepared by oxidative polymerization at room temperature, this polymer was deposited on glass substrate with thickness 900nm, FTIR spectra was tested , the structural,optical and electrical properties were studied through XRD ,UV-Vis ,IR measurements ,the results was appeared that polymer thin film sensing to NH3 gas.

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Publication Date
Mon Apr 07 2025
Journal Name
Al-nahrain Journal For Engineering Sciences
Design of Reverse Osmosis Water Treatment Unit Using Lanxess Lewaplus2
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Basrah is the richest town and the economic capital of Iraq. It suffers from lack of drinking water. This project is a dream to supply drinking water to Basrah citizens within WHO standards. Water should pass sedimentation and filtration stages before interring reverse osmosis unit. The design is carried out using lewaplus2 software. Several parameters should be selected in the design step membrane type, number of stages, number per element in each stage, and the recovery percentage. An optimization is carried out using Minitab ver. 18 for the acceptable limit of TDS and minimum cost and it was found that the optimum conditions were 52% for first stage, the numbers of vessels are 20 for both the first and second stage. In addition,

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Properties of Fuzzy Compact Linear Operators on Fuzzy Normed Spaces
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In this paper the definition of fuzzy normed space is recalled and its basic properties. Then the definition of fuzzy compact operator from fuzzy normed space into another fuzzy normed space is introduced after that the proof of an operator is fuzzy compact if and only if the image of any fuzzy bounded sequence contains a convergent subsequence is given. At this point the basic properties of the vector space FC(V,U)of all fuzzy compact linear operators are investigated such as when U is complete and the sequence ( ) of fuzzy compact operators converges to an operator T then T must be fuzzy compact. Furthermore we see that when T is a fuzzy compact operator and S is a fuzzy bounded operator then the composition TS and ST are fuzzy compact

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Crossref (6)
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Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Automatic Identification of Ear Patterns Based on Convolutional Neural Network
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Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Threshold Current Density of Al0.1Ga0.9N/GaN Triple Quantum Well Laser
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Semiconductor laser is used in processing many issues related to the scientific, military, medical, industrial and agricultural fields due to its unique properties such as coherence and high strength where GaN-based components are the most efficient in this field. Current technological developments mention to the strong connection of GaN with sustainable electronic and optoelectronic devices which have high-efficiency. The threshold current density of Al0.1Ga0.9N/GaN triple quantum well laser structure was investigated to determine best values of the parameters affecting the threshold current density that are well width, average thickness of active region, cavity length, reflectivity of cavity mirrors and optical confinement factor. The opt

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Scopus (7)
Crossref (6)
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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Microwave Pyrolysis of Albizia Branches Using Iraqi Bentonite Clays
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Catalytic microwave-assisted pyrolysis of biomass is gaining popularity as an alternative to fossil fuels due to health, environmental, climate, and economic issues. This study conducted a catalytic pyrolysis process of the Albizia plant's branches using an Iraqi clay catalyst (bentonite) focusing on the variables including the biomass-particle size, experimental time, microwave power level, and the catalyst-to-biomass ratio. The physical and chemical properties of the resulting biofuel were analyzed presented by HHV, acidity, density, viscosity, GC-MS, FTIR for bio-oil and SEM, EDX, BET, HHV, FTIR for biochar. The study revealed that addition of bentonite as a catalyst led to enhanced production of biogas produced from 5% to 45% an

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Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Maternal Attitude Toward Formula Feeding among Sample of Iraqi Mothers
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Publication Date
Mon Jun 01 2015
Journal Name
Iraqi Journal Of Science
Simulation of Solar Coronal Magnetic Field Using Potential Field Model
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In this paper, 3D simulation of the global coronal magnetic field, which use observed line of sight component of the photosphere magnetic field from (MDI/SOHO) was carried out using potential field model. The obtained results, improved the theoretical models of the coronal magnetic field, which represent a suitable lower boundary conditions (Bx, By, Bz) at the base of the linear force-free and nonlinear force free models, provides a less computationally expensive method than other models. Generally, very high speed computer and special configuration is needed to solve such problem as well as the problem of viewing the streamline of the magnetic field. For high accuracy special mathematical treatment was adopted to solve the computation comp

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