This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

Background: Temporomandibular joint disorder (TMD) is a general term that describe a wide variety of conditions that include myogenic pain, internalderangement, arthritic problem, ankylosis of the joint and growth disorders. The aims of study was to evaluate the value of 3 Tesla magnetic resonance imaging in assessment of articular disc position and configuration in patients with temporomandibular joint disorders and to evaluate the correlations of these MRI findings with the clinical signs and symptoms. Materials and methods: A total forty six (30 study and 16 control) participants aged between18 and 49 years, were examined according to Helkimo anamnestic index (questionnaire for anamnesis) and clinical dysfunction index scoring criteria

his project try to explain the using ability of spatial techniques for land cover change detection on regional level with the time parameter and did select for explain these abilities study case (Hewaizah marsh ) . this area apply to many big changes with the time. These changes made action on characters and behaviors of this area as well as all activities in it . This Project concerting to recognize the Using importance of remote sensing and GIS Methodology in data collecting for the changes of land use and the methodology for the analyses and getting the results for the next using as a base data for development and drawing the plans as well as in regional planning .This project focus on practical

Genetic variation was studied in 22 local and imported samples collected from local Iraqi market by using Single sequence repeat (SSR-PCR). Six primers set were used in this study. These primers produced 33 bands. Molecular weights of these bands ranged between 100 bp to 1500 bp. The number of polymorphic bands is 24, whereas the number of monomorphic bands is 9. The results of Dendrogram of the studied samples depended on SSR-PCR results by using Jaccard coefficient for genetic similarity was distributed the samples into 10 groups. This Dendrogram revealed a higher similarity between Iraqi/Balad green bell pepper and Iraqi/Yousifia green bell pepper with 1 value. This value is the highest between samples in comparison with lowest values (0

This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

Diverting river flow during construction of a main dam involves the construction of cofferdams, and tunnels, channels or other temporary passages. Diversion channels are commonly used in wide valleys where the high flow makes tunnels or culverts uneconomic. The diversion works must form part of the overall project design since it will have a major impact on its cost, as well as on the design, construction program and overall cost of the permanent works. Construction costs contain of excavation, lining of the channel, and construction of upstream and downstream cofferdams. The optimization model was applied to obtain optimalchannel cross section, height of upstream cofferdam, and height of downstream cofferdamwith minimum construction cost

To reduce the effects of discharging heated water disposed into a river flow by a single thermal source, two parameters were changed to get the minimum effect using optimization. The first parameter is to distribute the total flow of the heated water between two disposal points (double source) instead of one and the second is to change the distance between these two points. In order to achieve the solution, a two dimensional numerical model was developed to simulate and predict the changes in temperature distribution in the river due to disposal of the heated water using these two points of disposal.
MATLAB-7 software was used to build a program that could solve the governing partial equations of thermal pollution in rivers by using t