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jeasiq-2363
The Quality of Audit Work Under Expert System
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid questionnaires reached (100), or 76% of the total number of questionnaires distributed.

The researchers concluded several results, the most important of which was that the auditor in auditing offices and companies in Iraq, in addition to the auditor of supervisory bodies, are aware of the positive effects of using expert systems in the work of the external auditor on the quality of audit work.

The researchers also concluded many recommendations, the most important of which are: the need for the regulatory authorities, whether in the public sector represented by regulatory bodies, or audit offices and companies, to benefit from these modern technologies, the need for professionals and audit offices to invest in this modern technology, the need to integrate modern technologies related to the accounting profession And auditing the curricula of Iraqi universities, institutes, and colleges

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Mechanical Properties Investigation of Composite Material Under Different Parameters Variations
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         The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L9

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Numerical Assessment of Pipe Pile Axial Response under Seismic Excitation
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In engineering, the ground in seismically active places may be subjected to static and seismic stresses. To avoid bearing capacity collapse, increasing the system's dynamic rigidity, and/or reducing dynamic fluctuations, it may be required to employ deep foundations instead of shallow ones. The axial aptitude and pipe pile distribution of load under static conditions have been well reported, but more study is needed to understand the dynamic axial response. Therefore, this research discusses the outputs of the 3D finite element models on the soil-pile behavior under different acceleration intensities and soil states by using MIDAS GTS NX. The pipe pile was represented as a simple elastic, and a modified Mohr-Coulomb mode

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Publication Date
Fri Jan 01 2021
Journal Name
Latin American Journal Of Solids And Structures
Structural Behavior of Reinforced Hybrid Concrete Columns under Biaxial Loading
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Publication Date
Fri Dec 31 2010
Journal Name
Journal Of Legal Sciences
The Moment of Contract Formation under the United Nations Convention on Contracts for the International Sale of Goods (1980) – A Comparative Study
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There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

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Publication Date
Tue Sep 05 2023
Journal Name
Pakistan Heart Journal
The Effect of Dynamic Lactic Training According to the Target Time to Develop the Achievement of 800m Runners Under 20 Years Old
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MA Mahde, HAA Kadhim, HN Tarish…, Pakistan Heart Journal, 2023 - Cited by 4

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل – الكلفة – الحجم – الربح – في ظل نظام الكلفة على أساس الأنشطة
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Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

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Publication Date
Thu Aug 01 2024
Journal Name
مجلة كامبريدج للبحوث العلمية
الحماية الدولية لحقوق المرأة في ظل الاتفاقيات الدولية (الإتجار بالنساء إنموذجاً)
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تعد ظاهرة الإتجار بالنساء جريمة من الجرائم ضد الأنسانية لما تنطوي على عدوان صريح وواضح على القيم الأنسانية والجماعات البشرية اذ تجعل من النساء سلعة رخيصة ومحلا للعرض والطلب، يمكن تداولها واستغلالها بالوسائل كافة غير المشروعة، فعلى سبيل المثال ان الاتجار بالنساء والأطفال لأغراض الدعارة والاستغلال الجنسي وبيع الأعضاء البشرية والزواج القسري والاستغلال السيء للمهاجرين بصفة غير شرعية، كلها تعد جانباً من جوان

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Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
المشكلات التي تعاني منها المرأة العراقية الأرملة في ظل الظروف الراهنة
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This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
Diagnoses System of Varicose Disease
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The diagnoses system of varicose disease has a good level of performance due to the complexity and uniqueness in patterns of vein of the leg. In addition, the patterns of vein are internal of the body, and its features are hard to duplicate, this reason make this method not easy to fake, and thus make it contains of a good features for varicose disease diagnoses. The proposed system used more than one type of algorithms to produce diagnoses system of varicose disease with high accuracy, in addition, this multi-algorithm technique based on veins as a factor to recognize varicose infection. The obtained results indicate that the design of varicose diagnoses system by applying multi- algorithms (Naïve Bayes and Back-Propagation) produced new

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Enhancement of Hoisting System Performance
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In this paper it is required to enhance the performance of a mechanical system (here: a Hoisting System) where it is preferred to lift a different payloads with approximately the same speed of lifting and keeping at the same time the good performance, and this of course needs some intelligence of the system which will be responsible on measuring the present load and taking into account the speed and performance desired in order to achieve the requirements or the criteria. The process therefore is a Mechatronics System design which includes a measuring system, a control or automation technique, and an actuating system. The criteria built here in this research using a given Hoist system's characteristics and parameters and changing one of

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