The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

Direct measurements of drag force on two interacting particles  arranged in the longitudinal direction for particle Reynolds numbers varying from J O to 103 are conducted using a micro-force measurement system. The effect of the interparticle distance and Reynolds number on the drag forces  is examined. An empirical equation is obtained to describe the effect of the interparticle distance (l/d) on the dimensionless drag.

One of the Iraqi geotechnical problems is the presence of gypseous soils covering about (27-36) percentage of Iraq soils containing gypsum between (10-70) ratios. The main reason for soil problematic is the gypsum dissolution when these soils are inundated. However, the soluble gypsum can be leached out of the soil particles, so these problems can be led to cracking, tilting, and collapsing the related soil structure and changing the soil properties. The aim of this work is to investigate the performance of under-reamed piles as a new, improved method to reduce the moisture sensitive and the primary triggering mechanism for the volume reduction of collapsible soil, which is considered as a non-elastic deformation; this was done by c

In this paper, the behavior of spliced steel girders under static loading is investigated. A group of seven steel I-girders were tested experimentally. Two concentrated loads were applied to each specimen at third points and the load was increased incrementally up to the yield of the specimen. Two types of splices were considered; the bearing type and the friction-grip type splices. For comparison, an analytical study was made for the tested girders in which the finite element analysis program (Abaqus) was used for analysis. It was found that the maximum test load for spliced girders with bearing type splices was in the range of (34%) to (67%) of the maximum test load for the reference girder. For girders spliced by using friction-grip t

The economical design of plate loaded by pressure can be obtained by using stiffeners instead of increasing the thickness of plate. The main subject of this work is to obtain the effect of stiffener height on the maximum stress in the plate subjected to pressure load. Different plate-stiffener sets are selected to find the effects of stiffener thickness, plate dimensions and pressure, on the optimum stiffener height. The models under consideration are square plates clamped rigidly from four edges. Finite Element method is used to analyze 160 different models by using the Finite Element software package ANSYS version 11. Another analysis method based on maximum stress equation is used to analyze 30 models. The graphical comparison of results

Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer t

backround: job satisfaction greatly determines the productivity and efficiency of human resorces for health job satisfaction in said to be linked with employees work environment 

job resposibilties and time pressure among various health professionals