Preferred Language
Articles
/
jeasiq-2165
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
...Show More Authors

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 of collective intelligence in improving it to achieve integration between the auditor’s report on the one hand and the joint audit information on the other hand, by disclosing the joint audit information in the explanations complementing the audit report that should be available in the current audit file of the economic unit in question. Auditing, by merging the questions of the collective intelligence system (who, what, how, why) with the indicators of the quality of the audit, and the research reached a set of conclusions, the most important of which is unified documentation of the joint audit work in the audit office as it is permissible to use the collective intelligence system—documenting the work carried out by members of his team independently of the other office. As for the most important recommendations, they were represented in need to adopt the proposed model for using collective intelligence to improve the quality of joint auditing performance, which aims to provide a mechanism for disclosure and documentation of joint auditing

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 05 2026
Journal Name
Journal Of The College Of Basic Education
Fuzzy Nonparametric Regression Model Estimation Based on some Smoothing Techniques With Practical Application
...Show More Authors

In this research, we use fuzzy nonparametric methods based on some smoothing techniques, were applied to real data on the Iraqi stock market especially the data about Baghdad company for soft drinks for the year (2016) for the period (1/1/2016-31/12/2016) .A sample of (148) observations was obtained in order to construct a model of the relationship between the stock prices (Low, high, modal) and the traded value by comparing the results of the criterion (G.O.F.) for three techniques , we note that the lowest value for this criterion was for the K-Nearest Neighbor at Gaussian function .

View Publication Preview PDF
Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Shift formal regulations on Mesopotamian pottery (Pottery Samarra model): محمد جاسم محمد العبيدي
...Show More Authors

Operated Alandziahih "drift theory" as a science talk in most of the cash and technical studies in the early twentieth century, making him and the sciences, arts and culture both fields of experiences, in an attempt to explore the institutions that theory, a number of laws which took control in the internal structures of those acts, resulting in for those institutions to be actively contribute their ideas to guide the pace on the right track. And thus lay the foundations of this theory, which was a big affair in the early twentieth century and still vigorous pace to this day, particularly their applications in various fields of the arts.Although each type of Arts, both in the composition or the theater or means of communication, took joi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Wet Air Oxidation of Phenol in a Trickle Bed Reactor
...Show More Authors

Catalytic wet air oxidation of aqueous phenol solution was studied in a pilot plant trickle bed reactor using copper
oxide catalyst supported on alumina and silica. Catalysts were prepared by impregnating method. Effect of feed solution
pH (5.9, 7.3, and 9.2), gas flow rate (20%, 50%, 80%, and 100%), WHSV (1, 2, and 3 h-1), temperature (120°C, 140°C,
and 160°C), oxygen partial pressure (6, 9, 12 bar), and initial phenol concentration (1, 2, and 4 g/l).Generally, the
performance of the catalysts was better when the pH of feed solution was increased. The catalysts deactivation is related
to the dissolution of the metal oxides from the catalyst surface due to the acidic conditions. Phenol oxidation reaction
was strongly

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 19 2024
Journal Name
Research Journal Of Pharmacy And Technology
Serum Levels of Fetuin-A, Ischemia-modified Albumin (IMA), and Ferritin in Hospitalized patients with severe COVID-19. A Case-control Study
...Show More Authors

Objective: To measure the serum levels of Fetuin-A, ischemia-modified albumin (IMA), and ferritin in hospitalized patients with severe COVID-19in Baghdad, Iraq. Moreover, to determine these biomarkers' cut-off valuesthat differentiate between severely ill patients and control subjects. Methods: This case-control study was done from 15 September to the end of December 2021 and involved a review of the files and collectionof blood samples from patients (n=45, group1) hospitalized in COVID-19 treatment centersbecause of severe symptoms compared tohealthy subjects as controls (n=44, group2). Results: Fetuin-A serum levels were not statistically different between patients and controls. In contrast, IMA and ferritin levels were significan

... Show More
Scopus Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
A prospective study on sexual deviation deployed in Baghdad crimes
...Show More Authors

The current research aims to identify the types and rates and the reasons for the crimes that are with the origin and sexual scattered deviation between the fabric of Iraqi society, which reticent about because of the culture of the community, where he offered a researcher investigator justice and tribal leaders and lawyers about proportion and the types and causes of crime is the origin of sexual deviance and finally a question asked a researcher in 1000 young lived their adolescence days of the former regime (1979-2003) from going to brothels researcher found that 920 people and 92% had gone to the house to practice adultery and that 70 of them, and by 7% had engaged in masturbation only and that 10 of them have not committed anything

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Experimentation in caves painting (A comparative analysis): فريد خالد علوان
...Show More Authors

Addressed the problem of the research is marked (experimentation in caves fee) concept and its role in experimentation deviate Display Num formal charges caves. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. Then specify the search for the goals of (revealed the nature and role of experimentation in determining the nature of Manifesting fee documented on the walls of caves), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indicators that resulted from academic theorizi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
political culture as a tool to analyse Decentralization Experience in
...Show More Authors

It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable leadership and its impact on organizational happiness Analytical research in the General Tourism Authority in Baghdad
...Show More Authors

 

      The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
...Show More Authors

This research focuses on the field of theatrical production, and focuses on the semantic displacement of the sign in the visual formation of the theater show, so the research has been entitled: "The semantic displacement of the sign and the visual formation of the postmodern theater ". Its importance is to illustrate the aesthetics produced by the semantic displacement of the theatrical sign and it is specialized in postmodern theater. The purpose of the research can be delimited to revealing the aesthetic work of the semantic displacement of the sign and the visual formation in the postmodern theatre.   The study temporal boundary is 2017 and the capital of Baghdad is its spatial boundaries. The research sample was "Striptease

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
...Show More Authors

View Publication
Crossref