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.
Phoenix dactylifera l. pinnae (the green leaves of dates palm) were used as natural reinforcing (strengthening) fibers to improve the mechanical properties of polyester as a matrix material, the fibers of the green leaves of dates palm were used in two lengths, 10 and 20mm with five rates of 0, 2.5, 5, 10, and 20% , where the reinforcing with the leaves fibers increases the hardness strength from 76.5 to be about 86.55 , the Impact value raised from about 0.313 to 0.461 , in addition to that the flexural strength from 2.66 to be about 55 , and the thermal conductivity increases from 2.54 𝑤∕𝑚.℃ to 5.41 𝑤∕𝑚.℃. The results of the present search explains that the composite samples reinforced at rate 20% and 10mm fiber length
... Show MoreTwenty binary liquid crystalline mixture diagrams were investigated with polarizing microscope and differential scanning calorimeter (DSC). Four binary mixture diagrams were constructed to identify the smectic phase which is found to be the same in all components of the homologous series (4-n-alkoxy -2, 3, 5, 6-tetra methyl-4-n-alkoxy azo benzene) (nPA4M). The fifth binary mixture diagram was between the (6PA4M) and the reference liquid crystal compound, terephthlylidene-bis (4-n-butylanaline) (TBAA) to identify the type of smectic mesophase of these compounds, and the results obtained were compared with the literature. To study the effect of the 4 methyl lateral groups on the thermotropic behavior of the (nPA4M) homol
... Show MoreThe effect of air injection angle on the performance of airlift pump used for water pumping has been studied analytically and experimentally. An airlift pump of dimensions 42mm diameter and 2200 mm length with conventional and modified air injection device was considered. A modification on conventional injection device (normal air-jacket type) was carried out by changing injection angle from 90 (for conventional) to 45 and 22.5 (for modified). Continuity and one-dimensional momentum balance for the flow field with basic principle of two-phase flow and expressions of slip ratio and friction factor as function of flow rates were formulated. The analytical and experimental investigations were carried out f
... Show MoreThe effect of short range correlations on the inelastic Coulomb form factors for excited +2 states (1.982, 3.919, 5.250 and 8.210MeV) and +4 states (3.553, 7.114, 8.960 and 10.310 MeV) in O18 is analyzed. This effect (which depends on the correlation parameterβ) is inserted into the ground state charge density distribution through the Jastrow type correlation function. The single particle harmonic oscillator wave function is used with an oscillator size parameter .b The parameters β and b are adjusted for each excited state separately so as to reproduce the experimental root mean square charge radius of .18O The nucleusO18 is considered as an inert core of C12 with two protons and four neutrons distributed over 212521211sdp−− activ
... Show MoreBackground: White spot lesions (WSLs) are subsurface enamel demineralization manifested as white opacities which had an esthetic problem. The purpose of this in-vitro study was to evaluate the lesion depth improvement of WSLs following application of fluoride varnish, tooth mousse and resin infiltration (ICON). Materials and methods: Artificial WSLs were created on 120 premolar teeth using demineralization solution with pH (4-4.5). Samples randomly allocated into four groups; fluoride varnish, tooth mousse, ICON and untreated group. Groups were discolored in Cola and orange juice for 24 hours. Teeth were ground sectioned by longitudinal cutting then these sections examined and photographed under stereomicroscope at 12X magnification then an
... Show MoreThis study was conducted at the Research Experimental Station of the College of Agricultural Engineering/University of Baghdad in the Al-Jadiriyah area during the autumn season of 2022. The study aimed to investigate the effect of phosphorus addition and zinc spraying on the nutrient content and root growth of the cabbage. The experiment included two factors: the first factor was phosphorus with four concentrations (P25%, P50%, P75%, and P100%) of the recommended complete fertilizer dose (135 kg P2O5 per hectare), and the second factor was zinc spraying with three concentrations (0, 30, and 60 mg.L-1) of zinc sulfate (ZnSO4). The results showe
The study dealt with the effect o r the anticoagu l ant rodentici de Brcidi facom on the reproduction of male mus musculus trapped from d i ftcrent loculitieo of Uagltdad prov ince and ted with different doses (50
,75 ,100 mg) of pellets of this rodenticide. The results showed n significant decrease (p< 0.0 I ) in testicular weight and volume, epididymal ( head and tail) weight and numbers of different spermatogenic cells. The rodenticide caused a significant decrease in sperms concentration and a significant increase in dead and abnormal sperms in testes and epididymis.
Incremental sheet metal forming process is an advanced flexible manufacturing process to produce various 3D products without using dedicated tool as in conventional metal forming. There are a lot of process parameters that have effect on this process, studying the effect of some parameters on the strain distributions of the product over the length of deformation is the aim of this study.
In order to achieve this goal, three factors (tool forming shape, feed rate and incremental step size) are examined depending on three levels on the strain distributions over the wall of the product. Strain measurement was accomplished by using image processing technique using MATALB program. The significance of the control factors are explored u
... Show MoreThin films of (Cu2S)100-x( SnS2 )x at X=[ 30,40, &50)]% with thickness (0.9±0.03)µm , had been prepared by chemical spray pyrolysis method on glass substrates at 573 K. These films were then annealed under low pressure of(10-2) mbar ,373)423&473)K for one hour . This research includes , studying the the optical properties of (Cu2S)100-x-(SnS2)x at X=[ 30,40, &50)]% .Moreover studying the effect of annealing on their optical properties , in order to fabricate films with high stability and transmittance that can be used in solar cells. The transmittance and absorbance spectra had been recorded in the wavelength range (310 - 1100) nm in order to study the optical properties . It was found that these films had direct optical band
... Show MoreThe research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i
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