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The impact of computerized planning on audit performance (Proposed model)
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The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been proved by a comparison between the planning using the computerized method and the current method used in the same research sample, through this comparison, the research showed that there is (39.35 hours) of work saved by using the computerized method, which in turn enhance the quality of the audit performance by reaching the auditing goal in less time than the approved time, and that in turn achieves performance efficiency as well as implementing all planning paragraphs in record time which enhances efficiency. And through quality, efficiency and reduced working hours, economic development is achieved.

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Publication Date
Tue Nov 03 2020
Journal Name
Modern Sport
Effect of using flat hierarchical method on some aspects of muscular strength and straight serve skill for nascent tennis players
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The researcher focused on the importance of the physical abilities of the tennis game, as this game is one of the games that are characterized by its specificity in performance as this game is characterized by continuous movement and dealing with different elements, so this game requires the development of muscle strength, which plays an important role in Performance skills in the game of tennis. There are several methods to develop strength, including flat hierarchical technique, which is one of the most common forms of training in the development of muscle strength.     As for the research problem, the researcher found a method that has an effect on the development of force. Therefore, the researcher tried to diversify a

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Publication Date
Thu Dec 01 2011
Journal Name
Aes-atema International Conference Series - Advances And Trends In Engineering Materials And Their Applications
Effect of new tool geometry on weld strength of AA2024 aluminum alloy plates welded by friction stir spot welding process
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A new tool geometry was used to achieve friction stir spot welding (FSSW) in which the shoulder was designed separately from the rotating pin, and in order to examine weldment strength through the modified tool, a lap joints of AA2024 aluminum alloy plate 1 mm thick were welded successfully by using 6 mm pin diameter and varying process parameters (rotational speeds, tool nose geometry, and depth of tool penetration in the lower welded plate). Experimental tests indicate that the maximum average tensile shear load was 3100 N at the best selected condition. Microstructure examination and micro hardness test along the spot zones were investigated as well as measuring pin penetration load. Visual inspection of the welded spot surface shows a g

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Scopus
Publication Date
Mon Jan 01 2024
Journal Name
Vitae
Evaluation of Cytotoxic effect of Moringa peregrina seeds on Oral Cancer, CAL 27 Cell Line and Red Blood Cells Hemolysis
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Background: Moringa peregrina Forssk is a well-known plant in ethnomedicine due to its widespread uses in various diseases like cough, wound healing, rhinitis, fever, and detoxification. The plant seeds contain compounds that are cytotoxic to many cancer cells. During the therapeutic use of plants via the oral route, some compounds present in the plants may be cytotoxic to normal cell lines and red blood cells. Objective: This study was the first report of investigation of the cytotoxic profile on oral cancer, CAL 27, cell line, and hemolytic activities on human erythrocytes of Moringa peregrina seeds ethanolic extract (MPSE). Methods: MPSE was screened for its cytotoxic effect against oral cancer, CAL 27, cell line using 3-(4, 5-di

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Publication Date
Tue Apr 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Influence of Row Orientation and Planting Density on Some Growth Characteristics, Grain Yield and Quality Indices of Bread Wheat Cultivars
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Abstract<p>A field experiment was implemented during during of crop year 2023-2024 at the Agricultural Engineering Research Station of the University of Baghdad to evaluate the influence of row orientation and planting density on certain growth traits, grain yield, and quality indices of bread wheat cultivars. The experiment was designed as a split-plot arrangement within a randomized complete block design (RCBD) with three replications. The main plots included three wheat cultivars (Iba’a-99, Buhooth-22, and Buhooth-10), while the subplots consisted of three planting densities (80, 100, and 120 kg ha<sup>−1</sup>), and the sub-sub plots were assigned to two row orientations: East-</p> ... Show More
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation of Several Genotypes of Vigna radiata Bean for Spraying with Manganese and Zinc and Their Effects on Growth Characteristics
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Abstract<p>Three cultivars of the crop Almash (Green Indian VC6089A10, Green Indian VC6173B1319, and Black Indian Gold Star) were tested in a field experiment during the 2022 growing season in Ramadi, Anbar province, to determine the impact of spraying levels of zinc (0, 25, and 50) mg Zn L<sup>-1</sup> and manganese (0, 30, and 60) mg Mn L<sup>-1</sup> on some growth characteristics. The experiment was conducted using a randomized complete block design (RCBD) with three replicates, with each treatment being tested in a separate split plot. The study found that there were statistically significant differences between zinc levels, with the level giving 50 mg Zn L<sup>-1</sup></p> ... Show More
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Adding Kojic Acid and Sodium Alginate to Semen Extender of Buffalo Bulls on some Biological and Bacteriological Parameters
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Abstract<p>This experiment examined the effects of adding sodium alginate and Kojic acid as substitutes for conventional antibiotics to Skim milk extender on the characteristics of cryopreserved and frozen buffalo bull semen, as well as the evaluation of their additions as antibiotics that help lower the microbial load. Following the collection and dilution of the Skim milk extender, the experimental treatments were separated into five groups, as follows: T1: (control-) without adding any antibiotics; T2: (control+) adding the conventional antibiotics Gentamicin 0.4 IU and Tylosin 0.08 IU per 100 ml; T3: adding Kojic acid at (0.06 g/L) T4: adding sodium alginate at (0.6 mg/mL)T5: adding a combin</p> ... Show More
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Publication Date
Sun Nov 01 2020
Journal Name
Systematic Reviews In Pharmacy
Adding Different Concentrations of Pomegranate Peels Alcoholic Extract and its Effect on Characteristics of Awassi Ram Semen Preserved at Cooling
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The current study was conducted with an aim to know the effect of adding different concentrations of pomegranate peels alcoholic extract (PPAE) on the traits of Awassi ram semen stored at 5°C. Eight ejaculations from three Awassi rams were collected, mixed and diluted with TRIS extender. The semen samples were divided into four equal parts, and then the alcoholic extract of pomegranate peels was added at concentrations of 0, 100, 200 and 300 mg/ 1 ml of extender, which represented each of the treatments C, T1, T2 and T3, respectively. The samples were stored at 5 ° C and semen examinations were performed during periods 0, 24, 48, 72 and 96 hours after collection. Semen traits included calculation percentage of individual motility, viabili

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Scopus
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Image of Women in Arab Media Advertisements: معجب بن عثمان الزهراني
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Advertisements containing images of women represent one of the most controversial topics of the advertising industry and has an impact on people and trends. This study aims to determine the typical mental image of women purveyed through visual advertising in the Arab media. It also aims to find out whether these advertisements portray women positively or negatively, in addition to investigating the reasons for the recent negative portrayal of women in commercials. The study adopted a descriptive-analytical approach to achieve these objectives. The results indicate that advertising designs that carry images of women displayed in the Arab media create strong mental images. Repetition reinforces these images, and they emphasize the concept

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Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the statistical methods used to Forecast the size of the Iraqi GDP for the two sectors (public and private) for the period (2025-2016)
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Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Relation of the Prophet Muhammad (May Peace be Upon Him) with the Byzantines from the Revelation to the Trance of the Mu'ta (8 A.H. / 629 A.D)
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Relations of the prophets Muhammad (May peace be upon him) with by
gantlines from the revelation to the trance of al-hdybya 6 A.H/610 A.C.
This research is concerned with Islamic historical events, particularly dunning
the time of the prophet Muhammad. It also explores relations of the apostle of god
with the rums and their allies the Arabs of Syria.
During the first years of revelation Muslim had achieved great victories
against the unbelievers. This accomplishm-ent had draw attention of some foreign
forces such as the Arabs of Syria, who became snapicions of this new and active
power. Their hostile attend was demonstrated by striking an economical siege against
Muslims. They attacked the nabtins merchants who

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