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jeasiq-2165
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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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

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Modeling and Analyzing the Influence of Fear on the Harvested Modified Leslie-Gower Model
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A modified Leslie-Gower predator-prey model with a Beddington-DeAngelis functional response is proposed and studied. The purpose is to examine the effects of fear and quadratic fixed effort harvesting on the system's dynamic behavior. The model's qualitative properties, such as local equilibria stability, permanence, and global stability, are examined. The analysis of local bifurcation has been studied. It is discovered that the system experiences a saddle-node bifurcation at the survival equilibrium point whereas a transcritical bifurcation occurs at the boundary equilibrium point. Additionally established are the prerequisites for Hopf bifurcation existence. Finally, using MATLAB, a numerical investigation is conducted to verify the va

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Publication Date
Mon Feb 20 2023
Journal Name
Baghdad Science Journal
Modeling and Analyzing the Influence of Fear on the Harvested Modified Leslie-Gower Model
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A modified Leslie-Gower predator-prey model with a Beddington-DeAngelis functional response is proposed and studied. The purpose is to examine the effects of fear and quadratic fixed effort harvesting on the system's dynamic behavior. The model's qualitative properties, such as local equilibria stability, permanence, and global stability, are examined. The analysis of local bifurcation has been studied. It is discovered that the system experiences a saddle-node bifurcation at the survival equilibrium point whereas a transcritical bifurcation occurs at the boundary equilibrium point. Additionally established are the prerequisites for Hopf bifurcation existence. Finally, using MATLAB, a numerical investigation is conducted to verify t

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
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Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of technology review and evaluate programs PERT to improve the cost method on the basis of activity: بحث تطبيقي في الشركة العامة للصناعات النسيجية /واسط
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Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contractual budget: the ideal technique in planning and implementing capital budgeting projects: a strategy of preparing the contractual budget for Baghdad local government
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Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

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Publication Date
Thu Jan 05 2012
Journal Name
مجلة كلية التربية الأساسية/ جامعة بابل / بحوث المؤتمر العلمي الرابع لكلية التربية الأساسية/جامعة بابل 2011 م
THE DYNAMIC EVOLUTION OF THE SHELL NEBULAE BY USING INTERACTING WIND MODEL
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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
The Simulation Technique to Estimate the Parameters of Generalized Exponential Rayleigh Model
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     The paper shows how to estimate the three parameters of the generalized exponential Rayleigh distribution by utilizing the three estimation methods, namely, the moment employing estimation method (MEM), ordinary least squares estimation method (OLSEM),  and maximum entropy estimation method (MEEM). The simulation technique is used for all these estimation methods to find the parameters for the generalized exponential Rayleigh distribution. In order to find the best method, we use the mean squares error criterion. Finally, in order to extract the experimental results, one of object oriented programming languages visual basic. net was used

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Biosensing technique for detection of H.pylori bacteria: Israa M.L. SaQari*, Layla M.H. Al-ameri
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Abstract :H.pylori is an important cause of gastric duodenal disease, including gastric ulcers, Mucosa-associated lymphoid tissue (MALT), and gastric carcinoma. biosensors are becoming the most extensively studied discipline because the easy, rapid, low-cost, highly sensitive, and highly selective biosensors contribute to advances in next-generation medicines such as individualized medicine and ultrasensitive point-of-care detection of markers for diseases.  Five of ten patients diagnosed with H.pylori ranging in age from 15–85 participated in this research. who [gastritis, duodenitis, duodenal ulcer (DU), and peptic ulcer (PU)] Suspected H.pylori colonies w

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Publication Date
Wed May 31 2023
Journal Name
Iraqi Geological Journal
Studying the Effect of Permeability Prediction on Reservoir History Matching by Using Artificial Intelligence and Flow Zone Indicator Methods
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The map of permeability distribution in the reservoirs is considered one of the most essential steps of the geologic model building due to its governing the fluid flow through the reservoir which makes it the most influential parameter on the history matching than other parameters. For that, it is the most petrophysical properties that are tuned during the history matching. Unfortunately, the prediction of the relationship between static petrophysics (porosity) and dynamic petrophysics (permeability) from conventional wells logs has a sophisticated problem to solve by conventional statistical methods for heterogeneous formations. For that, this paper examines the ability and performance of the artificial intelligence method in perme

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Urban improvement, a mechanism of tourism development: Tébessa (Algeria) as a model
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The tourism industry has become, currently, an art, an industry and a science. It is also one of the components that make up touristic regions. Tourist attractions are no longer the exclusive visits of museums and archeological sites, but also involve other service facilities. It is, therefore, imperative that the authorities should become aware of the degradation of tourist resorts and prevent them from getting worse. Moreover, the authorities should take a set of decisions concerning the protection of the urban aspect with its historical, social, and environmental dimensions, as well as, adapting it to the modern requirements that can bring comfort to the citizens and tourists at physical and psychological levels.

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