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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
Mon Feb 18 2019
Journal Name
Lubricants
Terahertz Time Domain Spectroscopy to Detect Different Oxidation Levels of Diesel Engine Oil
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Diesel engine oil was subjected to thermal oxidization (TO) for six periods of time (0 h, 24 h, 48 h, 72 h, 96 h, and 120 h) and was subsequently characterized by terahertz time domain spectroscopy (THz-TDS). The THz refractive index generally increased with oxidation time. The measurement method illustrated the potential of THz-TDS when a fixed setup with a single cuvette is used. A future miniaturized setup installed in an engine would be an example of a fixed setup. For the refractive index, there were highly significant differences among the oxidation times across most of the 0.3–1.7 THz range.

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Publication Date
Sun Nov 19 2017
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Image Compression based on Fixed Predictor Multiresolution Thresholding of Linear Polynomial Nearlossless Techniques
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Image compression is a serious issue in computer storage and transmission,  that simply makes efficient use of redundancy embedded within an image itself; in addition, it may exploit human vision or perception limitations to reduce the imperceivable information Polynomial coding is a modern image compression technique based on modelling concept to remove the spatial redundancy embedded within the image effectively that composed of two parts, the  mathematical model and the residual. In this paper, two stages proposed technqies adopted, that starts by utilizing the lossy predictor model along with multiresolution base and thresholding techniques corresponding to first stage. Latter by incorporating the near lossless com

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Publication Date
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Finite Element Analysis of Concrete Beam under Flexural Stresses Using Meso-Scale Model
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Two dimensional meso-scale concrete modeling was used in finite element analysis of plain concrete beam subjected to bending. The plane stress 4-noded quadrilateral elements were utilized to model coarse aggregate, cement mortar. The effect of aggregate fraction distribution, and pores percent of the total area – resulting from air voids entrapped in concrete during placement on the behavior of plain concrete beam in flexural was detected. Aggregate size fractions were randomly distributed across the profile area of the beam. Extended Finite Element Method (XFEM) was employed to treat the discontinuities problems result from double phases of concrete and cracking that faced during the finite element analysis of concrete beam. Crac

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Publication Date
Sun Jul 01 2018
Journal Name
Agronomy Journal
Use of Rainfall Data to Improve Ground-Based Active Optical Sensors Yield Estimates
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Ground-based active optical sensors (GBAOS) have been successfully used in agriculture to predict crop yield potential (YP) early in the season and to improvise N rates for optimal crop yield. However, the models were found weak or inconsistent due to environmental variation especially rainfall. The objectives of the study were to evaluate if GBAOS could predict YP across multiple locations, soil types, cultivation systems, and rainfall differences. This study was carried from 2011 to 2013 on corn (Zea mays L.) in North Dakota, and in 2017 in potatoes in Maine. Six N rates were used on 50 sites in North Dakota and 12 N rates on two sites, one dryland and one irrigated, in Maine. Two active GBAOS used for this study were GreenSeeker and Holl

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Publication Date
Sun Mar 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimization of Activated Carbon Preparation from Date Stones by Microwave Assisted K2CO3 Activation
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The preparation of activated carbon (AC) from date stones by using microwave assisted K2CO3 activation was investigated in this paper. The influence of radiation time, radiation power, and impregnation ratio on the yield and methylene blue (MB) uptake of such carbon were studied. Based on Box-Wilson central composite design, two second order polynomial models were developed to correlate the process variables to the two responses. From the analysis of variance the significant variables on each response were identified. Optimum coditions of 8 min radiation time, 660 W radiation power and 1.5 g/g impregnation ratio gave 460.123 mg/g MB uptake and 19.99 % yield. The characteristics of the AC were examined by pore structure analysis, and scan

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Publication Date
Sat Aug 31 2024
Journal Name
International Review On Modelling And Simulations (iremos)
Thermal Buckling Analysis of Composite Laminated Shells Using Higher Order Shear Deformation Theory
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Publication Date
Sun Jan 01 2023
Journal Name
2nd International Conference On Mathematical Techniques And Applications: Icmta2021
Antimicrobial activities of some new heterocyclic compounds bearing imidazo[2,1-b]benzothiazole moiety
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Publication Date
Tue Oct 25 2022
Journal Name
Aip Conference Proceedings
A new class of K-uniformly starlike functions imposed by generalized Salagean’s operator
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Recently, numerous the generalizations of Hurwitz-Lerch zeta functions are investigated and introduced. In this paper, by using the extended generalized Hurwitz-Lerch zeta function, a new Salagean’s differential operator is studied. Based on this new operator, a new geometric class and yielded coefficient bounds, growth and distortion result, radii of convexity, star-likeness, close-to-convexity, as well as extreme points are discussed.

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Publication Date
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
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A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

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Publication Date
Sun Dec 31 2023
Journal Name
Journal Of Pioneering Medical Science
Determination of Coronary Care Unit Nurses' Knowledge Regarding Patient Rehabilitation After Myocardial Infarction
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Background: Cardiovascular disease (CVD) is the number one cause of death worldwide. Objective: To determine of coronary care unit nurses' knowledge regarding patient rehabilitation after myocardial infarction. Methodology: A cross- sectional study was designed in the Cardiac Care Unit of Al-Diwaniyah Teaching Hospital and the Specialized Center for Cardiac Surgery and Catheterization for the period from (November 7, 2022) to (May 12, 2023). A non-probability (purposive) sample consisting of (75 nurses) working in the above-mentioned study site. To determination of coronary care unit Nurses' knowledge regarding patient rehabilitation after myocardial infarction, the researcher used a tool that consists of two parts: The first part:

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