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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 Jun 30 2023
Journal Name
College Of Islamic Sciences
Hisba system in Islam
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Through research it shows that the calculation has an effective role in the maintenance of Islamic law and save. And that the calculation religious function to attach religious matters and it closeness to God, whether calculated or assumed carried out by volunteers. And scientists from the description of the calculation as a social function to attach to morality and kinship and charity to the poor and the dissemination of science. By definition it shows that the injury will not be exposed only to the evils of any phenomenon that do not break and was checking to search for evil, but he must intervene if he saw visible in front of him. And that of the areas that could see the calculation are the field of information and educ

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Publication Date
Sat May 16 2009
Journal Name
Journal Of Planner And Development
Information technology and replacement system in decision-making in the city
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IT has its impact on all aspects of life, including its planning and operations. Based on the assumption that the plan can adapt any technique as an analytical tool within broader dimensions to include society in general and meet the requirements of that society. They have neutral values, meaning and usefulness rather than being adopted as abstract goals or objectives so that the planner or the decision-maker can benefit greatly from them. This information technology is summarized in three main axes: First: Geographic Information Systems. Second: computer modeling. Third: visual simulation and the Internet. The problem of research is that the decision-making environment of the plan is surrounded by uncertain information-planning conditio

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Harnessing Innovative Solutions for Achieving Continuous Quality Improvement Requirements in Water Treatment Plants: A Case Study of Continuous Quality Improvement in Baghdad Water Authority.
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Abstract

This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done. Many statistical means and visual thinking promoting methods has been used to fulfill research task.

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Publication Date
Thu Jan 12 2023
Journal Name
Journal Of The Saudi Society Of Agricultural Sciences
Effect of planting density, foliar spraying and overlapping system on the growth and productivity using soilless culture system
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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Aesthetic visual discourse and the audio system in theatrical performance
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Technologies of the theatre show elements get great transferring concerning the creative embodiment of its aesthetic elements including its raws, forms, parts and masses in an attempt to achieve the prin cipal expressive progress to embody the main theme of the idea and the intended subject .
This is within the criterion of supporting the way to deal with technologies (décor elements , lighting music tones vocal affects , fashion and makeup) that achieving the emagintional appropriate atmosbheres which the writer and the director of the theatre show aim to make it present and succeed by furming active participation tunches of the ability of the cinogra . phic – element dsigners in order to invlve the theatre space atmospheres in cl

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
The Effect of Circular Perforation on a V-Corrugated Fin Performance under Natural Convection
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An experimental investigation has been made to study the influence of using v-corrugated aluminum fin on heat transfer coefficient and heat dissipation in a heat sink. The geometry of fin is changed to investigate their performance. 27 circular perforations with 1 cm diameter were made. The holes designed into two ways, inline arrangement and staggered in the corrugated edges arrangement. The experiments were done in enclosure space under natural convection. Three different voltages supplied to the heat sink to study their effects on the fins performance. All the studied cases are compared with v-corrugated smooth solid fin. Each experiment was repeated two times to reduce the error and the data recorded after reaching t

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Publication Date
Fri Jun 02 2023
Journal Name
المجلة السياسية والدولية
Taiwan's Position in US-China Relations Under President Joseph Biden
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The international standing has an impact on the strategic importance of the country in its relations with other regional and international countries. The strategic position of Taiwan has an impact on the US-Chinese relations, as it is one of the most important issues that raise dispute between the two countries. The while the Chinese consider Taiwan is an ancient legacy of their republic, and an integral part of it, the Americans consider it as an area linking the U.S. to the Asia-Pacific region, through which it intends to help its allies (Japan and South Korea). Moreover, Taiwan has huge economic importance as it is one of the largest manufacturers of electronic chips and semiconductors. This fact represents one of the most important issu

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Arabic Calligraphy quality standards and teaching methods
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Arabic calligraphy is one of the ancient arts rooted in history, And that he grew up conflicting views and writings addressed as a, communication tool for the linguistic The teaching calligraphy note an art and science because it depends on the fixed assets and precise rules in his art because centered Beauty It targets teach Arabic calligraphy speed as the education and recitation helps to write fast Which have great interest in the field of education and in life both Also accompanied Arabic calligraphy and scientific renaissance significant knowledge in the Ara

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the Iraqi general budget in light of corruption and fluctuations in oil prices, and their repercussions on unemployment rates after 2003
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The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
إدراك الأزیاء في ظل علاقاتھا الجمالیة بعناصر العرض المسرحي
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The fashion accused important optical avenge with the rest of visual elements
, That style of fashion design stir up beautiful feelings by using fashion forming
that is suitable with the nature of designable treatments to other elements .
The fashions contains the nature of relation ships of educational address and
the kind of beliefs , So the visual beauty is limited for those relation which are the
designer fashion tried to redesign and set them anew . so as to goes with beautifully
with the last visual for fashions.

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