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

 The aim of this study was to study chemical constituents of aerial parts of Cardaria draba since no phytochemical investigation had been studied before in Iraq. Aerial parts of Cardaria draba were defatted by maceration in hexane for 72 h. The defatted plant materials were extracted using Soxhlet apparatus, the aqueous Methanol 90% as a solvent extraction for 18 h, and fractionated with petroleum ether- chloroform (CHCl₃)- ethylacetate- and n-butanol respectivly. The ethyl acetate, n-butanol, and n-butanol after hydrolysis fractions were investigated by high performance liquid chromatography (HPLC) and thin-layer chromatography (TLC) for its phenolic acid and flavonoid contents. Flavono

The study aims to design an electronic puppet educational theater by Camtasia studio and identify the effectiveness in learning some of the artistic gymnastics skills for first grade, the research curriculum is experimental by designing two equal groups, and the research sample first grade students are distributed among 4 grade, and by the pumpkin determines two divisions (15 from each) representing the experimental group and control group, the main experiment conducted for 8 weeks by two educational units per week after which the post-tests were conducted, SPSS was used to process the results, and it was found that the electronic puppet educational theater contributed by making the learning process enjoyable and interesting and meeting the

Infectious diseases pose a global challenge, necessitating an exploration of novel methodologies for diagnostics and treatments. Since the onset of the most recent pandemic, COVID-19, which was initially identified as a worldwide health crisis, numerous countries experienced profound disruptions in their healthcare systems. To combat the spread of the COVID-19 pandemic, governments across the globe have mobilized significant efforts and resources to develop treatments and vaccines. Researchers have put forth a multitude of approaches for COVID-19 detection, treatment protocols, and vaccine development, including groundbreaking mRNA technology, among others.

This matter represents not only a scientific endeavor but also an essenti

The research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of

The aim of the research is to identify the cognitive method (rigidity flexibility) of third-stage students in the collage of Physical Education and Sports Sciences at The University of Baghdad, as well as to recognize the impact of using the McCarthy model in learning some of skills in gymnastics, as well as to identify the best groups in learning skills, the experimental curriculum was used to design equal groups with pre test and post test and the research community was identified by third-stage students in academic year (2020-2021), the subject was randomly selected two divisions after which the measure of cognitive method was distributed to the sample, so the subject (32) students were distributed in four groups, and which the pre te

Semantic segmentation is an exciting research topic in medical image analysis because it aims to detect objects in medical images. In recent years, approaches based on deep learning have shown a more reliable performance than traditional approaches in medical image segmentation. The U-Net network is one of the most successful end-to-end convolutional neural networks (CNNs) presented for medical image segmentation. This paper proposes a multiscale Residual Dilated convolution neural network (MSRD-UNet) based on U-Net. MSRD-UNet replaced the traditional convolution block with a novel deeper block that fuses multi-layer features using dilated and residual convolution. In addition, the squeeze and execution attention mechanism (SE) and the s

Optimized Link State Routing Protocol (OLSR) is an efficient routing protocol used for various Ad hoc networks. OLSR employs the Multipoint Relay (MPR) technique to reduce network overhead traffic. A mobility model's main goal is to realistically simulate the movement behaviors of actual users. However, the high mobility and mobility model is the major design issues for an efficient and effective routing protocol for real Mobile Ad hoc Networks (MANETs). Therefore, this paper aims to analyze the performance of the OLSR protocol concerning various random and group mobility models. Two simulation scenarios were conducted over four mobility models, specifically the  Random Waypoint model (RWP), Random Direction model (RD), Nomadic Co

This paper presents on the design of L-Band Multiwavelength laser for Hybrid Time Division Multiplexing/ Wavelength Division Multiplexing (TDM/WDM) Passive Optical Network (PON) application. In this design, an L-band Mulltiwavelength Laser is designed as the downstream signals for TDM/WDM PON. The downstream signals ranging from 1569.865 nm to 1581.973 nm with 100GHz spacing. The multiwavelength laser is designed using OptiSystem software and it is integrated into a TDM/WDM PON that is also designed using OptiSystem simulation software. By adapting multiwavelength fiber laser into a TDM/WDM network, a simple and low-cost downstream signal is proposed. From the simulation design, it is found that the proposed design is suitable to be used