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

In the present study, five derivatives have been designed to be synthesized as possible mutual prodrugs for 5-Fluorouracil (5-FU) and non steroidal anti-inflammatory drugs (NSAIDs) to selectively deliver the drugs into the cancer cells. The synthesis of the target compounds were accomplished following multistep reaction procedures, the chemical reaction followed up and the purity of the products were checked by TLC. The structure of the final compounds and their intermediates were confirmed by their melting points, infrared spectroscopy and elemental microanalysis, the hydrolysis of compound III was studied using HPLC technique. According to the results mentioned above, compounds (I−V) can be good candidates as possible mutual prod

The micronucleated erythrocytes in fish was used to detect water pollution by genotoxic agents. Fish belonging to different species were collected from three regions from Baghdad during three months (December/2000,January and February/2001 ).The micronucleated erythrocytes was observed in all the specimens. It was concluded that the genotoxic activity' in one region was less than in die other two regions.?

EP/ metal composites were prepared as adhesives between two steel rods. Epoxy resin (EP) was used as a matrix with metal as fillers (Al, Cu, Fe,).
The preparation method for tensile adhesion tests includes two steel rods with adhesive composites between the rods to measure adhesion strength Sad and adhesion toughness Gad.
Results of tensile adhesion tests show that EP/ metals composite have maximum strength Sad for certain weight percentage of metals 2.95 and 9MPa at 10% for EP/Al and EP/Cu composite and 8.2MPa at 40% for EP/Fe composites

A hand lay-up method was used to prepare Epoxy/ metal composites. Epoxy resin (EP) was used as a matrix with metal particles (Al, Cu, and Fe) as fillers.
The preparation method includes preparing square panels of composites with different weight percentage of fillers (10, 20, 30, 40, and 50%). Standard specimens (88mm in diameter) for thermal conductivity tests were prepared to measure thermal conductivity kexp.The result of experimental thermal conductivity kexp, for EP/metal composites show that, kexp increase with increasing weight percentage, For EP/ Al and EP/Cu composites, and it have have maximum values of 0.33 and 0.35 W/m.K, respectively. While kexp for EP/ Fe composite show slight increase with maximum value of 0.186 W/m.K.

The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity, and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total a

     In this work, the pseudoparabolic problem of the fourth order is investigated to identify the time -dependent potential term under periodic conditions, namely, the integral condition and overdetermination condition. The existence and uniqueness of the solution to the inverse problem are provided. The proposed method involves discretizing the pseudoparabolic equation by using a finite difference scheme, and an iterative optimization algorithm to resolve the inverse problem which views as a nonlinear least-square minimization. The optimization algorithm aims to minimize the difference between the numerical computing solution and the measured data. Tikhonov’s regularization method is also applied to gain stable results. Two