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
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Behavior of Reinforced Concrete Continuous Beams under Pure Torsion
...Show More Authors

Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.

Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Finite Element Analysis of Raft Foundation under Coupled Moment
...Show More Authors

Due to wind wave actions, ships impacts, high-speed vehicles and others resources of loading, structures such as high buildings rise bridge and electric transmission towers undergo significant coupled moment loads. In this study, the effect of increasing the value of coupled moment and increasing the rigidity of raft footing on the horizontal deflection by using 3-D finite element using ABAQUS program. The results showed that the increasing the coupled moment value leads to an increase in lateral deflection and increase in the rotational angle (α◦). The rotational angle increases from (0.014, 0.15 to 0.19) at coupled moment (120 kN.m), (0.29, 0.31 and 0.49) at coupled moment (240 kN.m) and (0.57, 0.63 and 1.03) at cou

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Mar 20 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Numerical Modeling of Circular Tunnel Alignment Under Seismic Loading
...Show More Authors

The continuous increase in population has led to the development of underground structures like tunnels to be of great importance due to several reasons. One of these reasons is that tunnels do not affect the living activities on the surface, nor they interfere with the existing traffic network. More importantly, they have a less environmental impact than conventional highways and railways. This paper focuses on using numerical analysis of circular tunnels in terms of their behavior during construction and the deformations that may occur due to overburden and seismic loads imposed on them. In this study, the input data are taken from an existing Cairo metro case study; results were found for the lateral and vertical displacements, the Peak

... Show More
View Publication
Crossref (4)
Crossref
Publication Date
Mon Feb 01 2021
Journal Name
Civil Engineering Journal
Structural Behavior of BubbleDeck Slab under Uniformly Distributed Load
...Show More Authors

In structural construction fields, reducing the overall self-weight of the structure is considered a primary objective and substantial challenge in the civil engineering field, particularly in earthquake-affected buildings and tall buildings. Different techniques were implemented to attain this goal; one of them is setting voids in a specific position through the structure, just like a voided slab or BubbleDeck slab. The main objective of this research is to study the structural behavior of BubbleDeck reinforced concrete slabs under the effect of static uniformly distributed load. The experimental program involved testing five fixed-end supported two-way solid and BubbleDeck slabs of dimensions 2500×2500×200 mm. The considered par

... Show More
Scopus (9)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
...Show More Authors

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

... Show More
Scopus (3)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Behavior of Partially Saturated Cohesive Soil under Strip Footing
...Show More Authors

In this paper, a shallow foundation (strip footing), 1 m in width is assumed to be constructed on fully saturated and partially saturated Iraqi soils, and analyzed by finite element method. A procedure is proposed to define the H – modulus function from the soil water characteristic curve which is measured by the filter paper method. Fitting methods are applied through the program (SoilVision). Then, the soil water characteristic curve is converted to relation correlating the void ratio and matric suction. The slope of the latter relation can be used to define the H – modulus function. The finite element programs SIGMA/W and SEEP/W are then used in the analysis. Eight nodded isoparametric quadrilateral elements are used for modeling

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Performance Analysis of FSO under Turbulent Channel Using OSTBC
...Show More Authors

Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th

... Show More
View Publication
Crossref
Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
...Show More Authors

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

... Show More
View Publication
Scopus (3)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Mon Aug 11 2025
Journal Name
University Of Anbar Sport And Physical Education Sciences
The effect of using aids in spatial sense perception Throwing weights under 18 years old
...Show More Authors

View Publication
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Space-Charge Effect on the Theoretical Design of Electron Gun Operated under Zero Magnification Condition
...Show More Authors

A computational investigation is carried out in the field of charged –particle optics with the aid of numerical analysis method using the personal computer. The work is concerned with the design of electron gun with space-charge effect. The Finite element method (FEM) used in the solution of Poison's equation for determine the axial potential distribution of the two-electrode immersion lens operated under zero magnification condition , and from the solution of the paraxial ray equation the optical properties such as the focal length , spherical and chromatic aberration coefficients are determined, also a calculation of the brightness and perveance for the lens. The electrodes geometry was determined in two and three dimensi

... Show More
View Publication Preview PDF
Crossref