The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Documentation Of Working Papers To Get A Draft Of The Report And The Report Of The Evaluation Of The Supervisory Work Performance From The Hypothesis (That The Adoption Of Artificial Intelligence Technique In The Audit Process Stages Will Lead To The Success Of The Audit Function And Improving Its Quality), Artificial Intelligence Is Related To The Representation Of A Computer Model Of Area, An Then Retrieve And Develop As Well As It Is Compared With The Status And Events Of Research To Draw Helpful Conclusions.
Abstract
The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res
... Show MoreIn this work, we have used the QCD dynamic scenario of the quark gluon interaction to investigate and study photon emission theoretically based on quantum theory. The QCD theory is implemented by deriving the photon emission rate equation of the state of ideal QGP at a chemical potential. The photon rate of the quark-gluon interaction has to be calculated for the anti up-gluon interaction in the g → γ system at the temperature of system with critical temperature ( 132.38, , and 198.57) MeV and photon energy ( GeV. We investigated a significant effect of critical temperature, strength coupling, and photon energy on the photon rate contribution. Here, the increased photon emission rate and decreased streng
... Show MoreThe aim of the research is to know the effect of a training program based on interactive teaching strategies on achievement and creative problem solving among fourth-grade students in chemistry of the directorate of education Rusafa first, the sample was divided into two groups, one experimental and numbering (29) students and the other control group numbering (30) students. The experimental group underwent the training program in the first semester of the year (2021-2022) and the control one studied according to the usual method. Two tools were built, the first being an academic achievement test consisting of (40) multiple-choice items, and the second a test of creative problem-solving skills in a chemistry subject and consisting o
... Show MoreBackground: Lung cancer is responsible for the most
cancer deaths in both men and women throughout the
world. Deaths from lung cancer (160,440 in 2004,
according to the National Cancer Institute) exceed the
number of deaths from four other major cancers combined
(breast, colon, pancreatic and prostate).
Objective: To assess the behavior and the approaches of
lung cancer in a sample of Iraqi patients.
Methods: This descriptive retrospective study was
performed using the records of 390 patients proved to have
lung cancer that had attending the Thoracic Surgery
Department of Surgical Specialties Hospital-Medical City
\Baghdad for the period from January, 1st
, 2001 to
December, 31st
,2002.
Res
The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of r
... Show MoreIntroduction and Aims: Job burnout such as occupational hazards that have been considered in recent years. This research aimed to investigate the relationship between religious beliefs and job burnout among nurses working in hospitals in Gonabad city in 2017. Materials and Methods: This study is cross-sectional and correlational study. The sample consisted of 100 nurses in Gonabad city who were selected using stratified randomized method. Using the Maslach job burnout and Alport religious beliefs Inventories, data were collected and were analyzed with SPSS version 16 and Pearson, Spearman and independent sample T tests were analyzed. Significant level was considered less than 0.05. Results: Average job burnout in nurses working in hospit
... Show MoreAbstract :
This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve performance of nursing process including ( the willingness of performance, the ability to perform the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen this problem as to be his title . The research come a to develop the nursing service
... Show MoreMetaheuristics under the swarm intelligence (SI) class have proven to be efficient and have become popular methods for solving different optimization problems. Based on the usage of memory, metaheuristics can be classified into algorithms with memory and without memory (memory-less). The absence of memory in some metaheuristics will lead to the loss of the information gained in previous iterations. The metaheuristics tend to divert from promising areas of solutions search spaces which will lead to non-optimal solutions. This paper aims to review memory usage and its effect on the performance of the main SI-based metaheuristics. Investigation has been performed on SI metaheuristics, memory usage and memory-less metaheuristics, memory char
... Show MoreCompanies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an
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