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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
Thu May 18 2023
Journal Name
Journal Of Engineering
Development of Pavement Maintenance Management System for Baghdad Urban Roadway Network
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The road transportation system is considered as major component of the infrastructure in any country, it affects the developments in economy and social activities. The Asphalt Concrete which is considered as the major pavement material for the road transportation system in Baghdad is subjected to continuous deterioration with time due to traffic loading and environmental conditions, it was felt that implementing a comprehensive pavement maintenance management system (PMMS), which should be capable for preserving the functional and structural conditions of pavement layers, is essential. This work presents the development of PMMS with Visual inspection technique for evaluating the Asphalt Concrete pavement surface condition; common types o

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Publication Date
Sun Jan 01 2023
Journal Name
Computational Thermal Sciences: An International Journal
EXPERIMENTAL AND NUMERICAL ANALYSIS FOR THERMAL PROBLEM OF FRICTIONAL BRAKE SYSTEM
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The present work aims to validate the experimental results of a new test rig built from scratch to evaluate the thermal behavior of the brake system with the numerical results of the transient thermal problem. The work was divided into two parts; in the first part, a three-dimensional finite-element solution of the transient thermal problem using a new developed 3D model of the brake system for the selected vehicle is SAIPA 131, while in the second part, the experimental test rig was built to achieve the necessary tests to find the temperature distribution during the braking process of the brake system. We obtained high agreement between the results of the new test rig with the numerical results based on the developed model of the brake

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Publication Date
Fri May 03 2024
Journal Name
Journal Of Optics
Transmission Of 10 Gb/s For Underwater Optical Wireless Communication System
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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Novel Combination for Self-Nanoemulsifying Drug Delivery System of Candesartan Cilexetil
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Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

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Publication Date
Mon Nov 11 2024
Journal Name
International Journal Of Dynamics And Control
The modified predator–prey model response to the effects of global warming, wind flow, fear, and hunting cooperation
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Global warming has a serious impact on the survival of organisms. Very few studies have considered the effect of global warming as a mathematical model. The effect of global warming on the carrying capacity of prey and predators has not been studied before. In this article, an ecological model describing the relationship between prey and predator and the effect of global warming on the carrying capacity of prey was studied. Moreover, the wind speed was considered an influencing factor in the predation process after developing the function that describes it. From a biological perspective, the nonnegativity and uniform bounded of all solutions for the model are proven. The existence of equilibria for the model and its local stability is inves

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
A Visual Interface Design for Evaluating the Quality of Google Map Data for some Engineering Applications
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Today, there are large amounts of geospatial data available on the web such as Google Map (GM), OpenStreetMap (OSM), Flickr service, Wikimapia and others. All of these services called open source geospatial data. Geospatial data from different sources often has variable accuracy due to different data collection methods; therefore data accuracy may not meet the user requirement in varying organization. This paper aims to develop a tool to assess the quality of GM data by comparing it with formal data such as spatial data from Mayoralty of Baghdad (MB). This tool developed by Visual Basic language, and validated on two different study areas in Baghdad / Iraq (Al-Karada and Al- Kadhumiyah). The positional accuracy was asses

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Publication Date
Wed May 08 2019
Journal Name
Digest Journal Of Nanomaterials And Biostructures
IMPROVING SENSITIVITY OF In 2 O 3 AGAINST NO 2 TOXIC GAS BY LOADING TIN OXIDE
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The paper discusses the structural and optical properties of In 2 O 3 and In 2 O 3-SnO 2 gas sensor thin films were deposited on glass and silicon substrates and grown by irradiation of assistant microwave on seeded layer nucleated using spin coating technique. The X-ray diffraction revealed a polycrystalline nature of the cubic structure. Atomic Force Microscopy (AFM) used for morphology analysis that shown the grain size of the prepared thin film is less than 100 nm, surface roughness and root mean square for In 2 O 3 where increased after loading SnO 2 , this addition is a challenge in gas sensing application. Sensitivity of In 2 O 3 thin film against NO 2 toxic gas is 35% at 300 o C. Sensing properties were improved after adding Tin Oxi

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The effect of the significance of the Qur'anic context in the allocation of the year
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Acting on the Holy Qur’an by contemplating its meanings, stopping at its commands and prohibitions, and everything in it that guides us to truth and mercy. The Holy Qur’an includes it for various purposes in one verse, and there is no doubt that this is part of the perfection of this great book, and one of the sciences of the fundamentalists is the indication of the context, and it is a great science of high rank, and it is one of the most important things that lead to the correct understanding of the miraculous and decisive book of God Almighty, and one of the best meanings of the Qur’an It was not from the context of the verses, and from here it can be said that the indication of the context is one of the origins of deriving lega

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Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Factors Affecting the Professional Performance of Editors of The News in Iraqi Satellite Channels - A research drawn from a Master Degree thesis
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Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

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Publication Date
Mon May 02 2022
Journal Name
Neuroquantology
Manufacturing and Improving Engineering Properties of Silica Bricks from Raw Materials
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Refractories are mineral and chemical-, based, materials with excellent heat resistance, making them ideal for use in the construction of ovens, furnace walls industries. According to this our research is concerned to study the effect of addition of (4% CaO) and (5% graphite) on the silica brick properties. Different amounts of CaO and Graphite were included in the white sand (raw ingredients) of silica bricks as a binder to prepare the composition then the composition were sintered using Different sintering temperatures ranging from (1000–1400)𝛐C under static air. Density, thermal conductivity, porosity, and water absorption Compression there was power tested after sintering. XRD analysis was used to identify raw materials’

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