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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
Tue Jan 15 2019
Journal Name
Arab Science Heritage Journal
استعمال إدرار الجمال والخراف والأبقار كعامل مضاد لبكتريا pseudomonas aeruginosa
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جمعت عينات من إدرار الجمال والخراف والأبقار واستعملت كعوامل مضادة للبكتريا باستعمال طريقة كأس الغراء وباستعمال 20 عزلة من عزلات بكتريا Pseudomonas aeruginosa . أجريت محاولات مختلفة لأجراء هذا الاختبار لغرض أيجاد أفضل تحضير لإدرار الجمال والخراف والأبقار يعطي قدرة أعلى على تثبيط نمو البكتريا مقارنة مع البنسلين بدءأ من الإدرار غير مخفف المرشح ثم بالإدرار المخفف . اظهرت الن

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Using jack knife to estimation logistic regression model for Breast cancer disease
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It is considered as one of the statistical methods used to describe and estimate the relationship between randomness (Y) and explanatory variables (X). The second is the homogeneity of the variance, in which the dependent variable is a binary response takes two values  (One when a specific event occurred and zero when that event did not happen) such as (injured and uninjured, married and unmarried) and that a large number of explanatory variables led to the emergence of the problem of linear multiplicity that makes the estimates inaccurate, and the method of greatest possibility and the method of declination of the letter was used in estimating A double-response logistic regression model by adopting the Jackna

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using Mehar method to change fuzzy cost of fuzzy linear model with practical application
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  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures

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Publication Date
Sun Jun 24 2018
Journal Name
Journal Of Pharmacy Research
Transdermal drug delivery system: A review
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Transdermal drug delivery has made an important contribution to medical practice but has yet to fully achieve its potential as an alternative to oral delivery and hypodermic injections. Transdermal therapeutic systems have been designed to provide controlled continuous delivery of drugs through the skin to the systemic circulation. A transdermal patch is an adhesive patch that has a coating of drug; the patch is placed on the skin to deliver particular amount of drug into the systemic circulation over a period of time. The transdermal drug delivery systems (TDDS) review articles provide information regarding the transdermal drug delivery systems and its evaluation process as a ready reference for the research scientist who is involved

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Publication Date
Wed Jan 01 2020
Journal Name
Fme Transactions
Development of automated liquid filling system based on the interactive design approach
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The automatic liquid filling system is used in different applications such as production of detergents, liquid soaps, fruit juices, milk products, bottled water, etc. The automatic bottle filling system is highly expensive. Where, the common filling systems required to complex changes in hardware and software in order to modify volume of liquid. There are many important variables in the filling process such as volume of liquid, the filling time, etc. This paper presents a new approach to develop an automatic liquid filling system. The new proposed system consists of a conveyor subsystem, filling stations, and camera to detect the level of the liquid at any instant during the filling process. The camera can detect accurately the leve

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Publication Date
Thu Aug 06 2020
Journal Name
Cuestiones Políticas
Political structure and the administration of political system in Iraq (post-ISIS)
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The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

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Publication Date
Mon Sep 09 2024
Journal Name
مجلة قسم الدراسات اللغوية و الترجمية التابعة لبيت الحكمة
- Structural and semantic features of predicative adverbs IN THE RUSSIAN SYNTAX SYSTEM
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Publication Date
Tue Mar 30 2021
Journal Name
Scientific Review Engineering And Environmental Studies (srees)
Testing the performance of a solar energy cooling system in Baghdad city
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Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The nature of financial system Is it an necessity or A selection?
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   The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

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Publication Date
Sat May 30 2020
Journal Name
Neuroquantology
Desertification Monitoring in the South-West of Iraqi Using Fuzzy Inference System
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