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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
Mon Apr 08 2019
Journal Name
International Journal Of Building Pathology And Adaptation
A scientometric analysis of BIM studies in facilities management
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Purpose

The purpose of this paper is to statistically classify and categorize Building Information Modelling (BIM)-Facility Management (FM) publications in order to extract useful information related to the adoption and use of BIM in FM.

Design/methodology/approach

This study employs a quantitative approach using science mapping techniques to examine BIM-FM publications using Web of Science (WOS) database for the period between 2000 and April 2018.

Findings

The findi

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
The degree of using electronic educational alternatives in education from the teachers 'and female teachers' point of view Intermediate stage in southern border schools and its relationship to some variables
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The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

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Publication Date
Sun Sep 03 2023
Journal Name
Al-mansour Journal
Biometrics Systems Challenges in a Post-COVID-19 Pandemic World: A review
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One of the most serious health disasters in recent memory is the COVID-19 epidemic. Several restriction rules have been forced to reduce the virus spreading. Masks that are properly fitted can help prevent the virus from spreading from the person wearing the mask to others. Masks alone will not protect against COVID-19; they must be used in conjunction with physical separation and avoidance of direct contact. The fast spread of this disease, as well as the growing usage of prevention methods, underscore the critical need for a shift in biometrics-based authentication schemes. Biometrics systems are affected differently depending on whether are used as one of the preventive techniques based on COVID-19 pandemic rules. This study provides an

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Publication Date
Sat Jul 01 2017
Journal Name
2017 Computing Conference
Protecting a sensitive dataset using a time based password in big data
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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Health Belief Model and its Relation to Age and Body Mass Index Considering Colorectal Examinations among Graduate Students
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Abstract
Objectives: The study aims to: (1) Find out the relationship among participants’ age, body mass index (BMI), and Health Belief Model (HBM) related to colorectal examinations among graduate students. (2) Investigate the differences in Health Belief Model constructs between the groups of age, gender, marital status, and education level among graduate students.
Methodology: A descriptive correlational study design which conducted in the College of Fine Arts – University of Baghdad. A convenience sample of 80 graduate students were included in this study. The data were collected by using a self-reported questionnaire which consisted of two parts (I) socio-demographic characteristics (II) Colorectal Cancer Screening Beliefs

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Flow injection analysis for the photometric determination of promethazine-HCl in pure and pharmaceutical preparation via oxidation by persulphate using Ayah 3SX3-3D solar micro photometer
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The first flow injection spectrophotometric method is characterized by its speed and sensitivity which have been developed for the determination of promethazine-HCl in pure and pharmaceutical preparation. It is based on the in situ detection of colored cationic radicals formed via oxidation of the drug with sodium persulphate to pinkish-red species and the same species was determined by using homemade Ayah 3SX3-3D solar flow injection photometer. Optimum conditions were obtained by using the high intensive green light emitted diode as a source. Linear dynamic range for the absorbance versus promethazine-HCl concentration was 0-7 mmol.L-1, with the correlation coefficient (r) was 0.9904 while the percentage linearity (r2%) was 98.09%. the L.

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Effect of the Concentration of Copper on the Properties of Copper Sulfide Nanostructure
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Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Studies Teachers' Perceptions of the Importance of Employing Twenty-First Century Skills in Teaching
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The study aimed to identify the perceptions of social studies teachers in the Governorate of Muscat about the importance of employing the skills of the twenty-first century in teaching. The study employed a qualitative approach. The two researchers used an analytical approach based on the Grounded Theory, the data was gathered through semi-structured interviews with (15) male and female teachers. The results indicated that social studies teachers relate the twenty-first-century skills more to improving students’ achievement level in the subject, while they see that these skills have less influence in developing students’ communication skills and cooperation with their peers. In light of the results of the study, the two researchers r

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Study of Feminist Stylistic Analysis of Language Issues of Gender Representation in Selected Literary text
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Stylistics is the analysis of the language of literary texts integrated within  various approaches to create a framework of different devices that describe and distinct a particular work. Therefore, feminist stylistics relied on theories of feminist criticism tries to present a counter- image of a woman both in language use and society, to draw attention , raise awareness and change ways that gender represents. Feminist stylistic analysis is related not only to describe sexism in a text, but also to analyze the way that point of view, agency, metaphor, and transitivity choices are  unanticipatedly and carefully connected to issues of gender(Mills,1995:1)            &nb

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