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.
In this paper, we proved that if R is a prime ring, U be a nonzero Lie ideal of R , d be a nonzero (?,?)-derivation of R. Then if Ua?Z(R) (or aU?Z(R)) for a?R, then either or U is commutative Also, we assumed that Uis a ring to prove that: (i) If Ua?Z(R) (or aU?Z(R)) for a?R, then either a=0 or U is commutative. (ii) If ad(U)=0 (or d(U)a=0) for a?R, then either a=0 or U is commutative. (iii) If d is a homomorphism on U such that ad(U) ?Z(R)(or d(U)a?Z(R), then a=0 or U is commutative.
A hybrid cadmium sulfide nanoparticles (CdSNPs) electroluminescence (EL) device was fabricated by Phase – Segregated Method and characterized. It was fabricated as layers of (ITO/poly-TPD:CdS ) and (ITO/poly-TPD:CdS /Alq3). Poly-TPD is an excellent Hole Transport Layer (HTL), CdSNPs is an emitting layer and Alq3 as electron transport layer (ETL). The EL of Organic-Inorganic Light Emitting Diode (OILED) was studied at room temperature at 26V. This was achieved according to band-to-band transition in CdSNPs. From the I-V curve behavior, the addition of Alq3 layer decreased the transfer of electrons by about 250 times. The I-V behavior for (poly-TPD/CdS) is exponential with a maximum current of 4500 µA. While, the current i
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The steganography (text in image hiding) methods still considered important issues to the researchers at the present time. The steganography methods were varied in its hiding styles from a simple to complex techniques that are resistant to potential attacks. In current research the attack on the host's secret text problem didn’t considered, but an improved text hiding within the image have highly confidential was proposed and implemented companied with a strong password method, so as to ensure no change will be made in the pixel values of the host image after text hiding. The phrase “highly confidential” denoted to the low suspicious it has been performed may be found in the covered image. The Experimental results show that the covere
... Show MoreBackground: The use of antiepileptic drugs (AEDs) during pregnancy warrants several side effects and also deleterious effects on fetal development, the antiepileptic drugs have potential to affect the fetal development throughout the pregnancy although, the majority of infants born to epileptic pregnant women are normal but more expose to the malformations. Aim: The present study aimed to investigate the effect of carbamazepine drug on the kidney development at day 7 postnatally in the Albino Rat (Rattus rattus) as a mammalian model. Material & Methods: 20 healthy pregnant female rats were divided into two groups, 10 pregnant rats in each group; group one served as control group administrated distal water while group two used as experimenta
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Many researchers used different methods in their investigations to enhance the heat transfer coefficient, one of these methods is using porous medium. Heat transfer process inside closed and open cavities filled with a fluid-saturated porous media has a considerable importance in different engineering applications, such as compact heat exchangers, nuclear reactors and solar collectors. So, the present paper comprises a review on natural, forced, and combined convection heat transfer inside a porous cavity with and without driven lid. Most of the researchers on this specific subject studied the effect of many parameters on the heat transfer and fluid field inside a porous cavity, like the angle of inclination, the presenc
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High tunnels, or unheated plastic greenhouses, are becoming increasingly popular among organic vegetable growers across the United States. However, the intensive production typical of these systems presents soil health challenges, including salinization due to high fertilizer or compost inputs coupled with lack of rainfall to leach salts. Legume cover crops may improve soil health in high tunnels by reducing the need for external inputs, while adding organic matter. We tested the soil health effects of a winter hairy vetch (Vicia villosa Roth) cover crop used to replace fertilizer N in an organic tomato cropping system in high tunnels. Studies were replicated across three sites differing in climate and soil type (Kansas, Kentucky, and Minne
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