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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
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The status of prophecy in the Islamic faith in light of the glorious Kharida system
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Knowing the Messengers, peace and blessings be upon them, and explaining their obligatory, impossible, and permissible qualities is a legal necessity. It is a rooting of the faith, a means of understanding the Sharia, and a preventer from falling into the scourge of denial and bad manners against them. Therefore, sound belief in their presence is a major reason for the validity of the faith in the aspect of divinity and unseen hearing. Studying the status of prophethood is an urgent necessity in a time in which knowledge is scarce and attachment to the Messenger, may God Almighty’s prayers and peace be upon him, his family, and his companions, is weak, and suspicions and ideas hostile to the faith abound until we begin to hear - unfort

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Actual Use of Instructional Technology in Teaching History Subject in the Colleges of Education for Humanities from the of the College Staff Members' Perspectives and their Attitudes Towards Them
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The study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
The effect of wastewater disposal on the water quality and phytoplankton in Erbil wastewater channel.
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In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Chances of consolidation the financial sector in Iraq according to GATS agreement and World Trade Organization
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  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Using Smart Control System to Enhancement the Split Air Conditioning System Performance
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In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 500C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c

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Publication Date
Tue Mar 02 2021
Journal Name
مجلة لارك
Iraqi government policy towards the Kurds in light of British documents, February 1963 - April 1966
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The Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The

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Publication Date
Wed Jul 27 2022
Journal Name
Journal Of Positive School Psychology
Exercises Of Varying Resistances And Muscular Work Exchange Effects On Physical Adequacy And The Completion Of 200m - Meter Freestyle Swimming
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This research aims to prepare exercises of varying resistances and muscular work exchange for 200m freestyle swimmers, in addition to these exercises’ effects on physical adequacy and the time needed to complete this distance. The experimental method is the basis for the design of the experimental group and the control group of a 100% intentionally chosen sample from a community of&nbsp; elite-youth swimmers of 200m freestyle swimming for the sport season of 2020-2021 at the Police Sports Club. The sample consists of 15 swimmers that were divided, randomly, into two groups; 7 of them in the experimental group while 8 were in the control group. Physical adequacy was calculated with the use of swimmers’ mechanical energy measurements

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Quality-Cost Analysis of Gasoline Production Process
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Process capability provides a quantitative measure for gasoline production conformance to specifications.It was measured throughout four consecutive months of the last quarter of 2011. Results revealed high percentages (up to 44%) of non conforming gasoline blends to Iraqi marketing specifications for petroleum products (2000) by inspecting 122 different samples of Iraqi regular gasoline (RON 85).
Quality cost analysis as an important financial control tool was carried out to evaluate Cost of Quality (COQ) which was large due to non conforming gasoline reached up to (722.8 M.ID) in October. In this research COQ was investigated in order to identify the opportunities of gasoline quality improvements through production process. Also cus

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Numerical Analysis of the Stability of Bridge Foundation Pile under Earthquakes Effect
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This study was chosen because of the entry of our regions into the seismic zone recently, where Diyala governorate was hit by the Halabja earthquake in 2017 by 7.3Mw. Therefore, the impact of earthquakes will be studied on the AL-Mafraq bridge foundations piles located in Iraq- east of Baghdad in Diyala Governorate and the extent of its resistance to the Halabjah, EL-Centro, and Kobe earthquakes with acceleration 0.1g, 0.34g, and 0.58g respectively. After modeling and performing the analysis by using Midas Gts-Nx software, the settlement (mm) results at nine nodes (four nodes for the pile cap and five nodes for the piles) were obtained for each of Halabjah, EL-Centro, and Kobe earthquakes to know the resistance of the br

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Publication Date
Sat Sep 01 2018
Journal Name
Case Studies In Thermal Engineering
An investigation of dynamic behavior of the cylindrical shells under thermal effect
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