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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
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Veterinary Sciences
RAPD-PCR and phylogenetic analysis of E. coli isolated from human and cattle urinary tract infections
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This study aimed at isolating uropathogenic Escherichia coli from urinary tract infections (UTIs) of human and cattle to examine the molecular diversity and phylogenetic relationship of the isolates. A total of 100 urine samples were collected from UTIs of human and cattle. The isolates identification was done using routine diagnostic methods and confirmed by Vitek2. Antimicrobial susceptibility was tested against 10 antimicrobials. Random amplified polymorphic DNA (RAPD)-polymerase chain reaction (PCR) was applied to identify the genetic diversity among E. coli isolates from human and animal origin by using five different octamer primers. The gelJ software for the phylogenetic analysis created Dendrograms. Out of 50 human urine samples, E.

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Laser Enhanced Photocatalyic Degradation of Methylene blue using Nanostructured ZnO Catalyst based on Interfacial Charge Transfer
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In this research, annealed nanostructured ZnO catalyst water putrefaction system was built using sun light and different wavelength lasers as stimulating light sources to enhance photocatalytic degradation activity of methylene blue (MB) dye as a model based on interfacial charges transfer. The structural, crystallite size, morphological, particle size, optical properties and degradation ability of annealed nanostructured ZnO were characterized by X-Ray Diffraction (XRD), Atomic Force Microscopy (AFM) and UV-VIS Spectrometer, respectively. XRD results demonstrated a pure crystalline hexagonal wurtzite with crystalline size equal to 23 nm. From AFM results, the average particle size was 79.25nm. All MB samples and MB with annealed nanostr

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Using Different Types of Projectiles to Make Avalanches to Avoid Human Being Disasters and Properties Destruction
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Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Preparation and Characterization of Some Transition Metal Complexes with ( N ,S ,O) New Schiff Base Ligand
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The New Schiff base ligand 4,4'-[(1,1'-Biphenyl)-4,4'-diyl,bis-(azo)-bis-[2-Salicylidene thiosemicarbazide](HL)(BASTSC)and its complexes with Co(II), Ni(II), and Cu(II) were prepared and characterized by elemental analysis, electronic, FTIR, magnetic susceptibility measurements. The analytical and spectral data showed, the stiochiometry of the complexes to be 1:1 (metal: ligand). FTIR spectral data showed that the ligand behaves as dibasic hexadentate molecule with (N, S, O) donor sequence towards metal ions. The octahedral geometry for Co(II), Ni(II), and Cu(II) complexes and non electrolyte behavior was suggested according to the analysis data.

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Bismuth(III) with 4-(2-pyridylazo) Resorcinol-Application to Waters and Veterinary Preparation
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This paper describes the development of a simple spectrophotometric determination of bismuth III with 4-(2-pyridylazo) resorcinol (PAR) in aqueous solution in the presence of cetypyridinium chloride surfactant at pH 5 which exhibits maximum absorption at 532 nm. Beer's law is obeyed over the range 5-200 µg/25 mL. i.e. 0.2-8 ppm with a molar absorptivity of 3×104 l.mol-1.cm-1 and Sandell's sensitivity index of 0.0069 µg.cm-2. The method has been applied successfully in the determination of Bi (III) in waters and veterinary preparation.

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Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Laser Applications
Testing and characterization of sintered β-tricalcium phosphate coat upon zirconia dental implant using Nd:YAG laser
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This study aims to fabricate and assess the β-tricalcium phosphate (β-TCP) bioactive ceramic coat layer on bioinert ceramic zirconia implants through the direct laser melting technique by applying a long-pulsed Nd:YAG laser of 1064 nm. Surface morphologies, adherence, and structural change in the coatings were evaluated by optical microscopy, field emission scanning electron microscope, hardness, and x-ray diffractometer. The elastic modulus (EM) of the coating was also determined using the nanoindentation test. The quality of the coating was improved when the laser power was 90 W with a decrease in the scan speed to 4 mm s−1. The chemical composition of the coat was maintained after laser processing; also, the Energy Dispersive

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Pharmacy Research
Synthesis and antimicrobial evaluation of new-[2-amino-4- (4-chloro-/4-bromophenyl)-1,3-thiazole derivatives
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Publication Date
Sun Jan 19 2020
Journal Name
Biochemical And Cellular Archives
Isolation and characterization of phosphate solubilizing Pseudomonas species and assess its efficacy as plant growth promoter
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Publication Date
Sun Jun 25 2023
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization, Antimicrobial and Antioxidant Study of New Complexes Schiff Base Derived from 2, 5-diChloroaniline
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Metal complexes of Mn(II), Co(II), Ni(II), Cu(II), Cd(II), Zn(II), Hg(II), Pd(II), and Pt(II) with Schiff base ligand (LH) derived from 2,5-dichloroaniline and 2-hydroxy-5-metheylbenzalaldehyde were synthesized and characterized using a variety of spectrophotometric techniques The findings of the spectroscopic analysis indicated that (LH) behaved as a binary coordinating agent to the metal ion by the N and O atoms, and the geometry shape of the complexes was octahedral, with the exception of the Pd and Pt complexes, which had a square planar geometry. Using the DPPH radical scavenging method, we investigated the antimicrobial activity of the compound against Staphylococcus aureus and Escherichia coli, as well as the antifungal activity of t

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