This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C₁₂ sample which was otherwise, and the batch number was mentioned in all samples except for the C₃ and C₁₇ which was not clear and not mentioned in the C₂₁, and the validity period was observed (produce and fini

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

This paper experimentally investigates the heating process of a hot water supply using a neural network implementation of a self-tuning PID controller on a microcontroller system. The Particle Swarm Optimization (PSO) algorithm employed in system tuning proved very effective, as it is simple and fast optimization algorithm. The PSO method for the PID parameters is executed on the Matlab platform in order to put these parameters in the real-time digital PID controller, which was experimented with in a pilot study on a microcontroller platform. Instead of the traditional phase angle power control (PAPC) method, the Cycle by Cycle Power Control (CBCPC) method is implemented because it yields better power factor and eliminates harmonics

     That achieve a level of excellence for the quality of university education cannot be achieved only by uniting the efforts of all employees at the university and active participation by students and by alumni and the labor market and society, however we can say that the administrative and academic  university staff play an active role and the largest in achieving equivalent quality of higher education, It should unite the efforts of all employees in the educational institution in order to achieve quality education. It is the concept of quality of education, quality assurance and overall management of the quality of the basic pillars on which it is based university education. That highlight the need fo

Iraq's water crisis represents one of the most pressing environmental and socioeconomic challenges facing the country today. This study examines the evolution of water resource problems in Iraq through a comprehensive historical comparison between the pre-2003 period under Saddam Hussein's regime and the post-2003 era following the U.S.-led invasion and subsequent political transformation. The research employs a mixed-method approach, analyzing quantitative data on water flow rates, infrastructure development, and qualitative assessments of policy impacts across both periods. Key findings reveal that while the pre-2003 period was characterized by deliberate environmental destruction, particularly the draining of the Mesopotamian Marshes, an

The study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits

 Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of ​​water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni

Water supply networks are marred by serious risks of imperceptible pipeline leakage, posing ‎sustainability ‎and ‎performance ‎threats.  This article highlights the use of vibratory signal features to get around the drawbacks of traditional methods in a highly detailed framework for leak detection based on CatBoost. demonstrated excellent diagnostic performance and carried out a thorough test performance evaluation on five leakage configurations  . The expected system achieved an accuracy of 98.1% (variance (well within x/3% of expected):, beating traditional competitors such as Random Forest (97.3%) and Support Vector Machine (93.8%). ‎For example, the area under the receiver-operating characteristic curve was 0.995, in