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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
Wed May 15 2019
Journal Name
Tikrit Journal Of Pure Science
Improvement of Alert System against Tampering and Theft in Surveillance Cameras
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Use of Surveillance cameras in houses and markets became common, that resulted to minimize theft and make it a difficult task because it let recording and viewing what is going around. The wide application of these cameras, pushed thieves to seek new ways for abolition of the surveillance system and digital recording of events, such as cutting the signal wire between the camera and Digital video recorder or changing the direction of the camera away from the focus spot or damaging the camera or steal the device which means the loss of the recorded media. This paper focuses on such abolitions and fixed it by suggesting a way to notify the administrator immediately and automatically by Email about any violation of the system using MATLAB, whic

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Performance Enhancement of a Piezoelectric Harvester Included into an Autonomous System
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Autonomous systems are these systems which power themselves from the available ambient energies in addition to their duties. In the next few years, autonomous systems will pervade society and they will find their ways into different applications related to health, security, comfort and entertainment. Piezoelectric harvesters are possible energy converters which can be used to convert the available ambient vibration energy into electrical energy. In this contribution, an energy harvesting cantilever array with magnetic tuning including three piezoelectric bimorphs is investigated theoretically and experimentally. Other than harvester designs proposed before, this array is easy to manufacture and insensitive to manufacturi

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Publication Date
Fri Dec 11 2020
Journal Name
2020 Ieee 8th Conference On Systems, Process And Control (icspc)
A Survey of Different DC Faults in a Solar Power System
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Heun Method Using to Solve System of NonLinear Functional Differential Equations
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In this paper Heun method has been used to find numerical solution for first order nonlinear functional differential equation. Moreover, this method has been modified in order to treat system of nonlinear functional differential equations .two numerical examples are given for conciliated the results of this method.

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Publication Date
Sat Feb 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Abstract

Electric arc furnace applications in industry are related to position system of its pole, up and down of pole. The pole should be set the certain gap. These setting are needed to calibrate. It is done manually. In this research will proposed smart hydraulic to make this pole works as intelligent using proportional directional control valve. The output of this research will develop and improve the working of the electric arc furnace. This research requires study and design of the system to achieve the purpose and representation using Automation Studio software (AS), in addition to mathematically analyzed and where they were building a laboratory device similar to the design and conduct experiments to stud

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Design and Simulation of Sliding Mode Fuzzy Controller for Nonlinear System
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Sliding Mode Controller (SMC) is a simple method and powerful technique to design a robust controller for nonlinear systems. It is an effective tool with acceptable performance. The major drawback is a classical Sliding Mode controller suffers from the chattering phenomenon which causes undesirable zigzag motion along the sliding surface. To overcome the snag of this classical approach, many methods were proposed and implemented. In this work, a Fuzzy controller was added to classical Sliding Mode controller in order to reduce the impact chattering problem. The new structure is called Sliding Mode Fuzzy controller (SMFC) which will also improve the properties and performance of the classical Sliding Mode control

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Construction of Graduation Certificate Issuing System Based on Digital Signature Technique
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With the development of computer architecture and its technologies in recent years, applications like e-commerce, e-government, e-governance and e-finance are widely used, and they act as active research areas. In addition, in order to increase the quality and quantity of the ordinary everyday transactions, it is desired to migrate from the paper-based environment to a digital-based computerized environment. Such migration increases efficiency, saves time, eliminates paperwork, increases safety and reduces the cost in an organization. Digital signatures are playing an essential role in many electronic and automatic based systems and facilitate this migration. The digital signatures are used to provide many services and s

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Organizational and behavioral determinants of health information system performance in Iraq
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Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

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Publication Date
Sat Jan 01 2022
Journal Name
Plasma Medicine
Effect of Cold Atmospheric Plasma on Osteoporosis by FE-DBD System
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The work demonstrates the effect of cold atmospheric plasma (CAP) on adult female rats suffering from osteoporosis, the used plasma was generated by a floating electrode-dielectric barrier discharge system with an electrode diameter of 3 cm. The output power was from (12-20) watts. The effect of non-thermal plasma was observed on rats with various exposure times of 20, 30, and 40 sec. It was noted that the blood calcium percentage of animals exposed to cold plasma increased, as well as an increase in the level of vitamin D3 at the same time, it is noted that there is no effect on parathyroid hormone level. For the thyroid gland, it is noticed an increase in the level of T3, and T4 hormones in the blood during the period of induction for

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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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