Preferred Language
Articles
/
jeasiq-2363
The Quality of Audit Work Under Expert System
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in measuring social and environmental performance indicators in light of the implementation of the GRI standards: (Applied research at the Iraqi General Cement Company)
...Show More Authors

This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 13 2016
Journal Name
مجلة الأطروحة للعلوم الإنسانية
Evaluation Of The Curricula Of Arabic Language Departments In The Faculties Of Education In Iraqi Universities In The Light Of The Total Quality Standards
...Show More Authors

The study aimed to achieve the following: Developing comprehensive quality standards for evaluating the curricula of Arabic Language Departments in Colleges of Education at Iraqi universities. Evaluating the curricula of Arabic Language Departments in light of comprehensive quality standards. The study was delimited to: The Arabic language curricula—namely (grammar, morphology, literature, rhetoric, criticism, and prosody)—taught in Arabic Language Departments across their four academic years for the academic year (2010/2011). Arabic Language Departments in Colleges of Education at Iraqi universities (Baghdad, Diyala, Mosul, Basra, and Babylon). Faculty members of Arabic Language Departments in Colleges of Education at Iraqi universitie

... Show More
Preview PDF
Publication Date
Wed Jul 05 2017
Journal Name
Https://www.researchgate.net/journal/international-journal-of-science-and-research-ijsr-2319-7064
Evaluation of Water Quality using Bhargava Water Quality Index Method and GIS, Case Study: Euphrates River in Al-Najaf City
...Show More Authors

ENGLISH

Crossref (4)
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
...Show More Authors

Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sat Nov 22 2025
Journal Name
Baghdad Science Journal
The Dynamic of a Three Species Food Chain Model under the Influence of Fear and Wind
...Show More Authors

This work suggests a system of ordinary differential equations (ODEs) containing a three-species food chain model incorporating wind and fear effects. The properties of the solution, like positivity and bound-ness, were investigated. All equilibrium points (biologically feasible) have been obtained, and the local stability of these equilibriums has been carried out. The global stability outcomes on the equilibrium points under specific restrictions have been established. Also, the persistence restrictions have been investigated. By utilizing Sotomayor’s theorem, the local bifurcation of the suggested model has been inspected. Furthermore, numerical analysis was carried out to ensure the theoretical results obtained by utilizing MA

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Apr 20 2018
Journal Name
Iaes International Journal Of Artificial Intelligence (ij-ai)
Optimization of Digital Histopathology Image Quality
...Show More Authors

One of the biomedical image problems is the appearance of the bubbles in the slide that could occur when air passes through the slide during the preparation process. These bubbles may complicate the process of analysing the histopathological images. The objective of this study is to remove the bubble noise from the histopathology images, and then predict the tissues that underlie it using the fuzzy controller in cases of remote pathological diagnosis. Fuzzy logic uses the linguistic definition to recognize the relationship between the input and the activity, rather than using difficult numerical equation. Mainly there are five parts, starting with accepting the image, passing through removing the bubbles, and ending with predict the tissues

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sun Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Quality Improvement of Spent Lubricating Oil
...Show More Authors

The acidity of spent lubricant was treated using sodium hydroxide solution. The effect of three variables on the treatment have been studied . These are mixing time rangingfrom 5-35 minutes, NaOH to lubricant weight ratio ranging from  0.25-1.25 and weight percentage  of NaOH ranging from  2-6 % .

The experimental design of Box-Wilson method is adopted to find a useful relationship between the three controllable variables and the lowering in the acidity of the spent lubricant. Then the effective variables and interactions are identified using the statistical analysis(F-test) of  three variable fractional design. The mathematical model is well represented  by a second order polynomial.

By

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Quality and cost characteristics of tourist
...Show More Authors

The tourism services provided in the hotel organizations are a set of material and moral elements that represent tourist attractions that are offered to the guests in order to satisfy their needs and desires are accommodation, food, drink and other facilities to reach the satisfaction and satisfaction of guests.Where these tourist services need a mechanism to ensure their quality by working to identify and calculate the costs of these services properly and accurately with the attempt to referendum and reduce the waste and loss to reduce these costs while providing the finest types of tourism services by calculating the cost of production and the administration seeks to reduce Non-essential activities through hotel activities that add val

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use lean performance measures to achieve customer satisfaction
...Show More Authors

The use of performance measures modern and sophisticated one of the most important factors that help organization management in achieving customer satisfaction which today is the premise of The scales cell performance and value stream performance measures that will help organization management elimination of waste in all its forms, by allowing the organization opportunities and strengths to help them in achieving their goals. as well as achieving market share and growth in sales and increase cash inflows Where research deals with the concept of lean performance and managerial and its measurement and the evolution of these measure, and the ability of these organizations to achieve customer satisfaction through the application of these mod

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The presidential system in Turkey between reality and challenges: a vision of the future
...Show More Authors

The nature of the political system of any country in the international system must have an impact on the policy of the State, whether in the interior or exterior, both regional and international, Turkey is one of the most important countries in the Middle East, which have a place and effectiveness on the surrounding environment, hence the importance of research lies in its political system and the transfer of power in it and its transformation from the form of the parliamentary system to the presidential system of the repercussions of the task and mutual effects between Turkey and the countries of the surrounding region in terms of the extent of achieving political stability in the Turkish interior or not and how this can be refl

... Show More
View Publication Preview PDF
Crossref