Preferred Language
Articles
/
jeasiq-1961
The importance of using analytical procedures in the detection of creative accounting practices
...Show More Authors

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Nondestructive Evaluation of Coatings Delamination Using Microwave Time Domain Reflectometry Technique
...Show More Authors

View Publication
Scopus (24)
Crossref (23)
Scopus Clarivate Crossref
Publication Date
Thu Nov 21 2019
Journal Name
Journal Of Engineering
Thermal Buckling of Angle-Ply Laminated Plates Using New Displacement Function
...Show More Authors

ABSTRACT

Critical buckling temperature of angle-ply laminated plate is developed using a higher-order displacement field. This displacement field used by Mantari et al based on a constant ‘‘m’’, which is determined to give results closest to the three dimensions elasticity (3-D) theory. Equations of motion based on higher-order theory angle ply plates are derived through Hamilton, s principle, and solved using Navier-type solution to obtain critical buckling temperature for simply supported laminated plates. Changing (α2/ α1) ratios, number of layers, aspect ratios, E1/E2 ratios for thick and thin plates and their effect on thermal

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Improvement Marshall Properties of Hot Mix Asphalt Concrete Using Polyphosphoric Acid
...Show More Authors

Modified asphalt is considered one of the alternatives to address the problems of deficiencies in traditional asphalt concrete, as modified asphalt addresses many of the issues that appear on the pavement layers in asphalt concrete, resulting from heavy traffic and vehicles loaded with loads that exceed the design loads and the large fluctuations in the daily and seasonal temperatures of asphalt concrete. The current study examined the role of polyphosphoric acid (PPA) as a modified material for virgin asphalt when it was added in different proportions (1%, 2%, 3%, 4%) of the asphalt weight. The experimental program includes the volumetric characteristics associated with the Marshall test, the physical properties, and th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Characterization Performance of Monocrystalline Silicon Photovoltaic Module Using Experimentally Measured Data
...Show More Authors

Solar photovoltaic (PV) system has emerged as one of the most promising technology to generate clean energy. In this work, the performance of monocrystalline silicon photovoltaic module is studied through observing the effect of necessary parameters: solar irradiation and ambient temperature. The single diode model with series resistors is selected to find the characterization of current-voltage (I-V) and power-voltage (P-V) curves by determining the values of five parameters ( ). This model shows a high accuracy in modeling the solar PV module under various weather conditions. The modeling is simulated via using MATLAB/Simulink software. The performance of the selected solar PV module is tested experimentally for differ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 26 2021
Journal Name
Journal Of Engineering
Adsorption Desulfurization of Iraqi Light Naphtha Using Metals Modified Activated Carbon
...Show More Authors

The study aims to evaluate the removal of sulfur content from Iraqi light naphtha produced in Al-Dora refinery by adsorption desulfurization DS technique using modified activated carbon MAC loaded with nickel Ni and copper Cu as single binary metals. The experiments were carried in a batch unit with various operating parameters;  MAC dosage, agitation speed, and a contact time of 300 min at constant initial sulfur concentration 155 ppm and temperature. The results showed higher DS% by AC/Ni-Cu (66.45)% at 500 rpm and 1 g dosage than DS (29.03)% by activated carbon AC, increasing MAC dosage, agitation speed, and contact time led to increasing DS% values.  The adsorption capacity of MAC results was recorded (16,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Acta Polytechnica
COMPLEXITY REDUCTION OF CYCLOSTATIONARY SENSING TECHNIQUE USING IMPROVED HYBRID SENSING METHOD
...Show More Authors

In cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid

... Show More
View Publication
Scopus (7)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Tue Feb 06 2024
Journal Name
Research Square
Bioremediation of Cellulosic Wastes by Using Orthodillo chiltoni (Vandel, 1973), Isopoda
...Show More Authors

Terrestrial isopods play an important role in the biodegradation of many wastes which gives agreat importance in the nutrient cycles and ecosystem services , therefore this paper aims to use species Orthodillo chiltoni (Vandel, 1973) as a model organism in bioremediation of urban environment with municipal wastes, agricultural fields, parks and markets wastes. Samples of these wastes included potato peels, orange fruit leaves, thyme plant and sawdust,cardboard residues , the experiments were carried out in laboratory condition similar to the living environment of this species in terms of temperature, humidity and intensity lighting. The applied results have shown that

... Show More
View Publication
Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Stabilization of Al-Rustamiya Waste Water Treatment Plant Sludge Using Lime
...Show More Authors

A study was performed to evaluate heavy metals removal from sewage sludge using lime. The processes of stabilization using alkaline chemicals operating on a simple principle of raising pH to 12 or higher, with sufficient mixing and suitable contact time to ensure that immobilization can reduce heavy metals. A 0.157 m3 tank was designed to treat Al-Rustemeyia wastewater treatment plant sludge. Characteristics of raw sludge were examined through two parameters: pH and heavy metal analysis. Different lime doses of (0- 25) g CaO/100 g sludge were mixed manually with raw sludge in a rotating drum. The samples were analyzed two hours after mixing. pH and heavy metals results were compared with EPA and National Iraqi Stand

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
2015 Annual Ieee Systems Conference (syscon) Proceedings
Automatic generation of fuzzy classification rules using granulation-based adaptive clustering
...Show More Authors

View Publication
Scopus (4)
Crossref (4)
Scopus Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Determination of solar window for Baghdad city using pv system program
...Show More Authors

Been using a pv system program to determine the solar window for Baghdad city . the solar window for any location can be determine by deviating left and right from the geographical south as well as deviation according to the amount of tilt angle with the horizon for fixed panel so that will not change the average of solar radiation incident over the whole year and this lead to help in the process of installation of fixed solar panel without any effect on annual output .the range of solar window for Baghdad city between two angles ( -8 - +8 ) degrees left to right of the geographical south and tilt angle that allowed for the horizon range between angles (21- 30) degrees so that the amount of solar radiation that falling on the solar pan

... Show More
View Publication Preview PDF
Crossref