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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
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Building a Statistical Model to Detect Foreground Objects and using it in Video Steganography
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Video steganography has become a popular option for protecting secret data from hacking attempts and common attacks on the internet. However, when the whole video frame(s) are used to embed secret data, this may lead to visual distortion. This work is an attempt to hide sensitive secret image inside the moving objects in a video based on separating the object from the background of the frame, selecting and arranging them according to object's size for embedding secret image. The XOR technique is used with reverse bits between the secret image bits and the detected moving object bits for embedding. The proposed method provides more security and imperceptibility as the moving objects are used for embedding, so it is difficult to notice the

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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
Sat Dec 17 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Use of the Definite article in the Ottoman Turkish Language in the Fourteenth and Seventeenth Centuries: Qaboos Namah and Mazaki Collection as a Model: '' Kabusnâme ve Mezâkî Divanı Örneğinde ''14. ve 17. Yüzyılarda Osmanlı Türkçesinde Harf-i Ta'rifin Kullanması Üzerine Bir İnceleme
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The Turks used the Ottoman Turkish language from the thirteenth century to the twentieth century.  During this period and under the influence of Islamic civilization, a large number of words and structures were used from the Arabic and Persian languages, Therefore, many Arabic grammatical structures were used in the Ottoman Turkish language, such as the definite article simply because it was widely used.

The paper is concerned with the use of the Arabic definite article in the Ottoman Turkish language, and the aim of this contrastive study is to find out the similarities and differences between the two languages ​​in terms of meaning and structure. Since linguistic studies depend on the practical side or applied approach, two

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Performance Assessment of Pile Models Chemically Grouted by Low-Pressure Injection Laboratory Device for Improving Loose Sand
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The complexity and partially defined nature of jet grouting make it hard to predict the performance of grouted piles. So the trials of cement injection at a location with similar soil properties as the erecting site are necessary to assess the performance of the grouted piles. Nevertheless, instead of executing trial-injected piles at the pilot site, which wastes money, time, and effort, the laboratory cement injection devices are essential alternatives for evaluating soil injection ability. This study assesses the performance of a low-pressure laboratory grouting device by improving loose sandy soil injected using binders formed of Silica Fume (SF) as a chemical admixture (10% of Ordinary Portland Cement OPC mass) to di

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Embossing technologies and their role in enhancing the aesthetic dimension of digital printing: رياض محسن حبيب الربيعي
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Publications are generally considered an effective visual artistic means that addresses the recipient (the audience), with the functional, aesthetic and expressive dimensions they carry that contribute to spreading a diverse cultural awareness, especially those publications that are concerned with their media, promotional and organizational performance, as well as specific cultural events at specific times, in pursuit Access to renewable and elaborate designs to achieve the functional and aesthetic purpose, as the completed design and construction process is subject to many variations, whether this diversity is intellectual or technical, internal or external, and all of them may overlap to obtain a comprehensive system of artistic format

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
Dynamic Response Assessment of the Nigerian 330kV Transmission System
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This paper presents the dynamic responses of generators in a multi-machine power system.  The fundamental swing equations for a multi-machine stability analysis are revisited. The swing equations are solved to investigate the influence of a three-phase fault on the network largest load bus. The Nigerian 330kV transmission network was used as a test case for the study. The time domain simulation approach was explored to determine if the system could withstand a 3-phase fault. The stability of the transmission network is estimated considering the dynamic behaviour of the system under various contingency conditions. This study identifies Egbin, Benin, Olorunsogo, Akangba, Sakete, Omotosho and Oshogbo as the key buses w

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Evaluation and Development of the (Hilla – Daghara) Rivers System
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Shatt Al-Hilla branches from the left of Euphrates River, U/S Hindiyah Barrage, Iraq, and extends about 100 km. It branches at the end into Shatt Al-Diwaniya 112 km and Shatt Al-Daghara 64 km. The study aims to evaluate and develop (Hilla-Daghara) rivers system, which is included Shatt Al-Hilla and Shatt Al-Daghara. Fieldwork began from (26 October until December) 2020. M9, S5 devices, and the installed staff gauges were used to measure discharges and water levels, respectively. A one-dimensional model was developed for the study area by HEC-RAS, after calibration and verification by field measurements; the Manning's n of Shatt Al-Daghara is found to be 0.022. Five Scenarios were simulated to study the reach under the cu

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Study of the proton halo structure of nuclei 23Al and 27P using the binary cluster model
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The neutron, proton, and matter densities of the ground state of the proton-rich 23Al and 27P exotic nuclei were analyzed using the binary cluster model (BCM). Two density parameterizations were used in BCM calculations namely; Gaussian (GS) and harmonic oscillator (HO) parameterizations. According to the calculated results, it found that the BCM gives a good description of the nuclear structure for above proton-rich exotic nuclei. The elastic form factors of the unstable 23Al and 27P exotic nuclei and those of their stable isotopes 27Al and 31P are studied by the plane-wave Born approximation. The main difference between the elastic form factors of unstable nuclei and the

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
PHYSICAL MODEL OF KEROSENE PLUME MIGRATION IN AN UNSATURATED ZONE OF THE SANDY SOIL
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Physical model tests were simulated non-aqueous phase liquid (NAPL) spill in two-dimensional
domain above the water table. Four laboratory experiments were carried out in the sand-filled
tank. The evolution of the plume was observed through the transparent side of this tank and the
contaminant front was traced at appropriate intervals. The materials used in these experiments
were Al-Najaf sand as a porous medium and kerosene as contaminant.
The results of the experiments showed that after kerosene spreading comes to a halt (ceased) in
the homogeneous sand, the bulk of this contaminant is contained within a pancake-shaped lens
situated on top of the capillary fringe.

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Publication Date
Thu Nov 13 2025
Journal Name
Journal Of Physical Education
Analytical Study of Goalkeeper Positioning Using MH System for Free Kick in Soccer
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