Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

The control of prostheses and their complexities is one of the greatest challenges limiting wide amputees’ use of upper limb prostheses. The main challenges include the difficulty of extracting signals for controlling the prostheses, limited number of degrees of freedom (DoF), and cost-prohibitive for complex controlling systems. In this study, a real-time hybrid control system, based on electromyography (EMG) and voice commands (VC) is designed to render the prosthesis more dexterous with the ability to accomplish amputee’s daily activities proficiently. The voice and EMG systems were combined in three proposed hybrid strategies, each strategy had different number of movements depending on the combination protocol between voic

The internet of medical things (IoMT), which is expected the lead to the biggest technology in worldwide distribution. Using 5th generation (5G) transmission, market possibilities and hazards related to IoMT are improved and detected. This framework describes a strategy for proactively addressing worries and offering a forum to promote development, alter attitudes and maintain people's confidence in the broader healthcare system without compromising security. It is combined with a data offloading system to speed up the transmission of medical data and improved the quality of service (QoS). As a result of this development, we suggested the enriched energy efficient fuzzy (EEEF) data offloading technique to enhance the delivery of dat

The internet of medical things (IoMT), which is expected the lead to the biggest technology in worldwide distribution. Using 5th generation (5G) transmission, market possibilities and hazards related to IoMT are improved and detected. This framework describes a strategy for proactively addressing worries and offering a forum to promote development, alter attitudes and maintain people's confidence in the broader healthcare system without compromising security. It is combined with a data offloading system to speed up the transmission of medical data and improved the quality of service (QoS). As a result of this development, we suggested the enriched energy efficient fuzzy (EEEF) data offloading technique to enhance the delivery of dat

Dandruff and seborrheic dermatitis (SD) are common skin disorders affecting the scalp and extending to other body sites in the case of SD. They are associated with pruritus and scaling, causing an esthetical disturbance in the population affected.   Treatment of such conditions involves using a variety of drugs for long terms, thus optimizing drug formulation is essential to improve therapeutic efficacy and patient compliance. Conventional topical formulations like shampoos and creams have been widely used but their use is associated with disadvantages. To overcome such effects, novel topical nanotechnology-based formulations are currently under investigation. In the following article, we highlight recently published formulatio

This article deals with the approximate algorithm for two dimensional multi-space fractional bioheat equations (M-SFBHE). The application of the collection method will be expanding for presenting a numerical technique for solving M-SFBHE based on “shifted Jacobi-Gauss-Labatto polynomials” (SJ-GL-Ps) in the matrix form. The Caputo formula has been utilized to approximate the fractional derivative and to demonstrate its usefulness and accuracy, the proposed methodology was applied in two examples. The numerical results revealed that the used approach is very effective and gives high accuracy and good convergence.