Preferred Language
Articles
/
jeasiq-1751
The role of industry specialization of audit companies in detecting fraud in the financial statement
...Show More Authors

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a significant relationship between the professional specialization of the auditing companies and the discovery of fraud in the financial statements of companies listed in the Iraqi market for securities, The research presented a set of recommendations, the most important of which is to encourage Iraqi audit firms to specialize in the profession. This is important in increasing the ability of the auditing company to identify the problems of the sector and enables it to plan well for the audit process, which increases its ability to detect the major errors and distortions in the financial statements, High level of quality, as well as the need for the Council of the profession of auditing and auditing conferences and scientific seminars and training courses and obligate auditing companies and offices to participate in the various modern audit topics to increase the expertise of the Office scientifically and work Which increases the expertise, knowledge and specialization of audit firms, which ensures better audit services to detect fraud in the financial statements and thus improve audit quality.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Studying the effective of conductor polymer substrate on the electrical properties of semiconductors
...Show More Authors

This research includes depositionof thin film of semiconductor, CdSe by vaccum evaporation on conductor polymers substrate to the poly aniline where, the polymer deposition on the glass substrats by polymerization oxidation tests polymeric films and studied the structural and optical properties through it,s IR and UV-Vis , XRD addition to thin film CdSe, on of the glass substrate and on the substrate of polymer poly-aniline and when XRD tests was observed to improve the properties of synthetic tests as well as the semiconductor Hall effect proved to improve the electrical properties significantly

View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of age on the clinicopathological features of oral squamous cell carcinoma
...Show More Authors

Background: Squamous cell carcinoma is a disease of elderly peopleand it is uncommon in people with less than 40 years old; however many literatures revealed that tumor developing in patients younger than forty years appears more aggressive at the time of diagnosis. The purpose of the present study was to focus on the clincopathological features of the oral SCC in different age groups. Material and methods: In this study thirty five cases of paraffin embedded tissue blocks of oral squamous cell carcinoma were studied. The age range was from 16 to 80 years. The clinicopathological data were recorded for evaluating the tumor characters according to age of patients. Results : The age was not significantly correlated to the clinicopathological

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Hydrolysis Variables on the Production of Soya Proteins Hydrolysis
...Show More Authors

This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

  • Concentration of HCl solution ranged between 1-7 N,
  • Hydrolysis temperature ranged between 35-95 °C, and
  • The time of hydroly

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Building the Test of Drawing Skill for the Female students of Kindergartens' Department
...Show More Authors

The research issue and its importance concentrate on the importance of choosing and
preparing the kindergarten's teacher educationally ,psychologically and artistically ,and other
aspects because of their need for several skills such as the drawing skill for kindergarten
curriculums include a various artistic experiences and activities as well as for the drawing
importance for the child .And from this, the research goals raise from to prepare a test that
measures the drawing skill for kindergarten students and measure the drawing skill in all four
kindergarten students at the kindergarten department and recognize the differences level for
these students . In order to achieve the first goal in the research ,the resear

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 02 2024
Journal Name
Journal Of Engineering
The Effect of Nano-Hydrated Lime on the Durability of Warm Mix Asphalt
...Show More Authors

Premature failure in asphalt concrete pavement has been the main concern for pavement construction companies and engineers in recent years because of the large rise in traffic volume and loads and the temperature extremes in the summer and winter. The use of modifiers in asphalt concrete mixtures has attracted much attention to increase the performance and lifespan of pavements. As nanotechnology developed, several researchers concentrated on how these materials can help increase pavement serviceability by minimizing rutting and moisture damage. This study evaluates the Hydrated Lime (HL) effect by two methods (wet and dry hydrated lime) on the durability of the warm mix asphalt. The first method, HL, has been supplemented to the as

... Show More
Crossref (1)
Crossref
Publication Date
Sun Oct 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effects of aspirin and fenugreek seed on the testes of white mice
...Show More Authors

Background: Fenugreek seeds are used as food ingredient in traditional medicines; also aspirin is an incredible chemical with many useful benefits in the medical field. The objective was to study the effect of aspirin and fenugreek on testes of mice.
Method: 20 white male mice weighing (18-23gm) were divided into four groups 5 each. Group 1, represented control, group 2, mice treated with fenugreek seed (100mg/KgB.W), group 3 mice treated with aspirin (10mg/Kg B.W), group 4 mice treated with aspirin and fenugreek seed for 21 days. Body weight and testes weights were recorded. Histopathological examination of testes was carried out.
Results: a significant decrease (P<0.05) in body weight of mice treated w

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Kuwait Journal Of Science
The effect of magnetic field variations on the spectral properties of tornado plasma
...Show More Authors

At atmospheric pressure and at a frequency of 9.1 kHz, a constructed magnetically stabilized tornado gliding arc discharge (MSGAD) system was utilized in this study to generate a non-thermal plasma with an alternating voltage source from 2,4,6,8 to 10 kV. Argon gas was used to generate the arc plasma with an adjustable flow rate using a flow meter regulator to stabilize the gas flow rate to 2 L/min. A gliding plasma discharge is achieved by a magnetic field for the purpose of a planned investigation. The influence of the magnetically stabilized tornado gliding arc discharge parameters such as magnetic field and applied voltage on microscopic tornado plasma parameters was studied. The electron temperature1was measured using a Boltzmann plot

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Namibian Studies
The Effect of Investment Risks on the Efficiency of Stock Pricing - Analytical Research
...Show More Authors

The research aims to know the effect of investment risks measured by the beta coefficient on the efficiency of stock pricing measured by the pricing error. The research was applied in the banks listed in the Iraq market for the period (2017-2020). That affects the value of the shares of the companies listed in it and the risks associated with it, as the risks are a dynamic process that changes over time depending on the variables that affect the general development of the economy, so these fluctuations should be taken into account to achieve maximizing returns and reducing risks and what is reflected in stock prices in the Iraqi markets Securities, through which the following question was asked: How does investment risk affect the efficienc

... Show More
Publication Date
Thu Jun 16 2022
Journal Name
Al-khwarizmi Engineering Journal
Comparative study of vibration analysis in rotary shafts between Rayleigh's and Dunkerley's methods
...Show More Authors

The importance of vibrations in rotating rotors in engineering applications has been examined, as has the best approach to interpreting vibration data. The most extensively used analytical approaches for rotating shaft vibration analysis have been investigated. In this research, a detailed study was made of the Rayleigh and Dunkerley methods due to their importance in the special calculations to find the amplitude of vibrations in the rotation system. The multi-node method was used to calculate both Dunkerley's and Rayleigh's methods. An experimental platform was built to study the vibrations that occur in the rotating shafts, and the results were compared with theoretical calculations and with different distances of the bearings. It pro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Context and its influence in direction of reference by Abi Hussein Al Basri
...Show More Authors

Context and its influence in direction of reference by Abi Hussein Al Basri

View Publication Preview PDF