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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
Wed May 10 2023
Journal Name
Journal Of Engineering
Free Head Shear Test on Decomposed Granite Soil
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The study presents the test results of Completely Decomposed Granite (CDG) soil tested under drained triaxial compression, direct shear and simple shear tests. Special attention was focused on the modification of the upper halve of conventional Direct Shear Test (DST) to behave as free
head in movement along with vertical strain control during shear stage by using Geotechnical Digital System (GDS). The results show that Free Direct Shear Test (FDST) has clear effect on the measured shear stress and vertical strain during the test. It has been found that shear strength
parameters measured from FDST were closer to those measured from simple shear and drained triaxial compression test. This study also provides an independent check on

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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Science
Nearly Maximal Submodules
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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weakly Approximaitly Quasi-Prime Submodules And Related Concepts
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           Let R be  commutative Ring , and let T be  unitary left .In this paper ,WAPP-quasi prime submodules are introduced as  new generalization of Weakly quasi prime submodules , where  proper submodule C of an R-module T is called WAPP –quasi prime submodule of T, if whenever 0≠rstϵC, for r, s ϵR , t ϵT, implies that either  r tϵ C +soc   or  s tϵC +soc  .Many examples of characterizations and basic properties are given . Furthermore several characterizations of WAPP-quasi prime submodules in the class of multiplication modules are established.

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
On y-closed Dual Rickart Modules
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In this paper, we develop the work of Ghawi on close dual Rickart modules and discuss y-closed dual Rickart modules with some properties. Then, we prove that, if are y-closed simple -modues and if -y-closed is a dual Rickart module, then either Hom ( ) =0 or . Also, we study the direct sum of y-closed dual Rickart modules.

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Facial Emotion Images Recognition Based On Binarized Genetic Algorithm-Random Forest
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Most recognition system of human facial emotions are assessed solely on accuracy, even if other performance criteria are also thought to be important in the evaluation process such as sensitivity, precision, F-measure, and G-mean. Moreover, the most common problem that must be resolved in face emotion recognition systems is the feature extraction methods, which is comparable to traditional manual feature extraction methods. This traditional method is not able to extract features efficiently. In other words, there are redundant amount of features which are considered not significant, which affect the classification performance. In this work, a new system to recognize human facial emotions from images is proposed. The HOG (Histograms of Or

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dica
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  The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III)  ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and

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Publication Date
Sat May 07 2016
Journal Name
International Journal Of Science And Research
Synthesis, Characterization and Antimicrobial Activity Studies of Mixed-1,10-phenanthroline- Mn(II),Co(II), Cu(II), Ni(II) and Hg(II) Complexes with Schiff Base[2,2'-(1Z,1'Z)-(biphenyl-4,4'- diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol]
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Abstract: The M(II) complexes [M2(phen)2(L)(H2O)2Cl2] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that a

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Publication Date
Sun Feb 27 2022
Journal Name
Iraqi Journal Of Science
Offline Handwritten Signature Verification Based on Local Ridges Features and Haar Wavelet Transform
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    Multiple applications use offline handwritten signatures for human verification. This fact increases the need for building a computerized system for signature recognition and verification schemes to ensure the highest possible level of security from counterfeit signatures. This research is devoted to developing a system for offline signature verification based on a combination of local ridge features and other features obtained from applying two-level Haar wavelet transform. The proposed system involves many preprocessing steps that include a group of image processing techniques (including: many enhancement techniques, region of interest allocation, converting to a binary image, and Thinning). In feature extraction and

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
مقترح اسلوب IRWs الحصين لتقدير أنموذج الانحدار المقسم لحركة حمولة قاع نهر دجلة ونقطة التغيير لكمية تصريف المياه عند مدينة بغداد
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              يتكون الانحدار المقسم من عدة أقسام تفصل بينها نقاط انتماء مختلفة، فتظهر حالة عدم التجانس الناشئة من عملية فصل الأقسام ضمن عينة البحث. ويهتم هذا البحث في تقدير موقع نقطة التغيير بين الأقسام وتقدير معلمات الأنموذج، واقتراح طريقة تقدير حصينة ومقارنتها مع بعض الطرائق المستعملة في الانحدار الخطي المقسم. وقد تم استعمال أحد الطرائق التقليدية (طريقة Muggeo) لإيجاد مقدرات الإمكان الأعظم بالأسلوب الت

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Irrigation Scheduling Effect on Water Requirements
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Irrigation scheduling techniques is one of the suggested solutions for water scarcity problem. The study aims to show the possibility of using practical and applicable irrigation scheduling program which was designed by Water Resources Department at the University of Baghdad by using Spreadsheet Formulas for Microsoft Excel program, version 2007, with some modification to generalize it and made it applicable to various climatic zone and different soil types, as a salvation for the shortage of irrigation water inside the irrigation projects. Irrigation projects which incidence of Tigris River basin will be taken as an applicable example. This program was based on water budgeting and programmed depending on scientific concepts which facili

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