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 this work, we carried out an experimental study of thedusty
plasma by taking the dust material Fe₃O₄ with radius of the any grain
0.1μm - 0.5μm. In experiment we use air in the vacuum chamber
system under different low pressure (0.1-1) Torr. The results
illustrated that the present of dust particles in the air plasma did not
effect on Paschen minimum which is 0.5 without dust and with Fe₃O₄
dusty grains.
The effect of Fe3O4 dust particles on plasma parameters can be
notice in direct current system in glow discharge region. The plasma
parameters which were studied in this work represent plasma
potential, floating potential,electron saturation current, temperatu

 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

The Disi water samples were collected from different Disi aquifer wells in Jordan using a clean polyethylene container of 10-liter size. A hyper-pure germanium (HPGe) detector with high- resolution gamma-ray spectroscopy and a low background counting system was used for the identification of unknown gamma-rays emitting from radionuclides in the environmental samples. The ranges of specific activity concentrations of 226Ra and 228Ra in the Disi aquifer water were found to be from 0.302 ± 0.085 to 0.723 ± 0.207 and from 0.047 ± 0.010 to 0.525 ± 0.138 Bq L−1, with average values of 0.516 ± 0.090 and 0.287 ± 0.091 Bq L−1, respectively. The average combined radium (226Ra + 228Ra) activity and radium activity ratio (228Ra/226Ra) in Disi

Granular carbon can be used after conventional filtration of suspended matter or, as a combination of filtration - adsorption medium. The choice of equipment depends on the severity of the organic removal problem, the availability of existing equipment, and the desired improvement of adsorption condition.
Design calculations on dechlorination by granular - carbon filters considering the effects of flow rate, pH , contact time, head loss and bed expansion in backwashing , particle size, and physical characteristics were considered assuming the absence of bacteria or any organic interface .

This research studies the influence of water source on the compressive strength of high strength concrete. Four types of water source were adopted in both mixing and curing process these are river, tap, well and drainage water (all from Iraq-Diyala governorate). Chemical analysis was carried out for all types of the used water including (pH, total dissolved solids (TDS), Turbidity, chloride, total suspended solid (TSS), and sulfates). Depending on the chemical analysis results, it was found that for all adopted sources the chemical compositions was within the ASTM C 1602/C 1602M-04 limits and can be satisfactorily used in concrete mixtures. Mixture of high strength concrete for compressive strength of (60 MPa) was designed and checked using

This study is conducted in order to, investigate the trophic state of Duhok Lake Dam located within Duhok city, Iraq. Water samples are collected seasonally from three monitored sites during 2011. The parameters used for assessing water quality and trophic status level include: water temperature, pH, EC, TDS, DO, BOD5, nutrients, Secchi disk transparency, and chlorophyll a. The results reveal that DO is above 5 mg.l-1 in all sites, BOD5 value is within permissible level for domestic uses. Water quality considered as a hard type. High sulfate concentration is recorded during the study period. Trophic state shows that water type is classified as mesotrophic during autumn season, while it is regarded as eutrophic in other seasons. TDN/TDP rati

Impact Resistance training with and against the trajectory of the motor in some physical abilities and the BioA 100-meter, mechanical racing run for young people. That Training Jogging for different distances Melt -Rubber ropes According to direction and reversed movement With Obligations To the border of scientific of components Pregnancy Training represents to a training trend Aimed To Events Developments In The link between Starting and running, According to the specific mechanical requirements Have It Of Development of force Explosive and quick and their components which To give Border To the level Special speed for Stages Sprint run 100 m and amounts Efforts Required instantaneous powers. Noted Researcher In That Over there Repeat For

In the present work, a first-row divalent d-transition metal obtained from curcumin(Curc) and L-3,4-dihydroxyphenylalanin(L-dopa)have been synthesized which their complexes and characterized by C.H.N, conductance, spectral methods: FT-IR, Ultra–Visible. Magneto-chemical measurements, molar conductance ΛM (1×10−3 mol/L in DMSO):36- 0.84 ohm-1.cm2.mol-1 (non-electrolyte). The data shows that the complexes have the structure [M((II))-(Curc)-(L-dopa)] system. Electronic and magnetic data suggest an octahedral geometry for all complexes in which the (L-dopa) and curcumin act as bidentate ligands. Curcumin coordinated to the metal ions M (II) through the lone pair of electrons of oxygen in 2(C=O) groups. The (L-dopa) coordinated to M (II) a