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

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

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.

Everywhere carriers incur a measure of liability for the safety of the goods. Carriers are liable for any damage or for the loss of the goods that are in their possession as carriers unless they prove that the damage or loss is attributable to certain excepted causes. Damaged and lost items can unfortunately be a common problem when shipping freight. Legal responsibilities arise due to loss or damage during transit while cargo is in their care. This study intends to investigate the nature of the liability of the maritime carrier when this liability is realized, and the extent to which it can be paid or disposed of given the risks realized from the transportation process, which may result in damage or loss of the goods, and the damag

Shear lag is the phenomenon that occurs when a supported slender member undergoes deformation from lateral loading, causing in-plane non-uniform distribution of stresses that results in reducing the member’s minimum strength capacity. This paper investigates the behaviour of shear distribution in steel I-section and box girders when subjected to both static and impact loadings. Three-dimensional finite element analysis models were prepared in Strand7 and validated against experimental results providing a basis for further comparison research into shear lagging effects. A parametric study was conducted comparing the effects of impact loading through certain specified velocities at the midspan of restrained ends. It provided new ins

The study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices

The poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)

Fatigue cracking is the most common distress in road pavement. It is mainly due to the increase in the number of load repetition of vehicles, particularly those with high axle loads, and to the environmental conditions. In this study, four-point bending beam fatigue testing has been used for control and modified mixture under various micro strain levels of (250 μƐ, 400 μƐ, and 750 μƐ) and 5HZ. The main objective of the study is to provide a comparative evaluation of pavement resistance to the phenomenon of fatigue cracking between modified asphalt concrete and conventional asphalt concrete mixes (under the influence of three percentage of Silica fumes 1%, 2%, 3% by the weight of asphalt content), and (chan

Implementation of Warm Mix Asphalt concrete (WMA) is getting global acceptance due to the restrictions for protecting the environment and the requirements to reduce fuel consumption. In this investigation, two WMA mixtures have been prepared in the laboratory using medium curing cutback (MC-30) and Cationic emulsion asphalt. Hot Mix Asphalt (HMA) was also prepared for comparison. The cylinder specimens (63.5mm) in height and (101.6mm) in diameter were constructed from the mixtures and subjected to indirect tensile strength test to determine the Tensile Strength Ratio (TSR). The cylinder specimens of (101.6mm) in height and (101.6mm) in diameter were also constructed from those mixtures and subjected to static compressive