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jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and after testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors Accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead To maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.

Type of research: research paper.

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Publication Date
Mon Apr 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
QTc Prolongation in Patients on Antipsychotic Drugs
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Background: There is a recognized association between prolongation of the heart rate corrected QT interval (QTc) and antipsychotic drugs. QTc prolongation may increase the risk of ventricular tachyarrhythmias, especially torsade de pointes, and therefore, sudden cardiac death.

Objective: This study assess the effect of antipsychotics and prolongation of the heart rate corrected QT interval (QTC), and QTC prolongation may increase the risk of ventricular tachyarrhythmias, especially torsade de pointes and sudden cardiac death.

Results: Abnormal QTc was defined as an interval of more than 440 ms (0.44 second) and was present in 21.7% (43 patients of 198). Benzhexol (-0.333

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
On Nano Generalized Semi Generalized Closed Sets
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In this paper we introduced a new class of - called - and study their basic properties in nano topological spaces. We also introduce -closure and -interior and study some of their fundamental properties.

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Publication Date
Thu Apr 06 2017
Journal Name
Global Journal Of Engineering Science And Researches 4(2348-8034):48-52
ON SEMI-STRONG (WEAK)CJ-TOPLOGICAL SPACES
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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design Active Filter Based on Genetic Algorithm
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The  lossy-FDNR  based  aclive  fil ter has an  important   property among  many  design  realizations. 'This includes  a significant reduction in component count particularly in the number  of OP-AMP which consumes   power.  However  the·  problem  of  this   type  is the  large component spreads  which affect the fdter performance.

In  this  paper   Genetic   Algorithm   is  applied   to  minimize   the component  spread   (capacitance  and  resistance  p,read). The minimization of these spreads allow the fil

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Image Retrieval Based on Coefficient Correlation Index
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Image retrieval is an active research area in image processing, pattern recognition, and
computer vision. In this proposed method, there are two techniques to extract the feature
vector, the first one is applying the transformed algorithm on the whole image and the second
is to divide the image into four blocks and then applying the transform algorithm on each part
of the image. In each technique there are three transform algorithm that have been applied
(DCT, Walsh Transform, and Kekre’s Wavelet Transform) then finding the similarity and
indexing the images, useing the correlation between feature vector of the query image and
images in database. The retrieved method depends on higher indexing number. <

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Proposed Steganography Method Based on DCT Coefficients
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      In this paper an algorithm for Steganography using DCT for cover image and DWT for hidden image with an embedding order key is proposed. For more security and complexity the cover image convert from RGB to YIQ, Y plane is used and divided into four equally parts and then converted to DCT domain. The four coefficient of the DWT of the hidden image are embedded into each part of cover DCT, the embedding order based on the order key of which is stored with cover in a database table in both the sender and receiver sender. Experimental results show that the proposed algorithm gets successful hiding information into the cover image. We use Microsoft Office Access 2003 database as DBMS, the hiding, extracting algo

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Publication Date
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Modeling Dynamic Background based on Linear Equation
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     Detection moving car in front view is difficult operation because of the dynamic background due to the movement of moving car and the complex environment that surround the car, to solve that, this paper proposed new method based on linear equation to determine the region of interest by building more effective background model to deal with dynamic background scenes. This method exploited the permitted region between cars according to traffic law to determine the region (road) that in front the moving car which the moving cars move on. The experimental results show that the proposed method can define the region that represents the lane in front of moving car successfully with precision over 94%and detection rate 86

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Publication Date
Thu Aug 01 2019
Journal Name
International Journal Of Machine Learning And Computing
Emotion Recognition System Based on Hybrid Techniques
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Emotion recognition has important applications in human-computer interaction. Various sources such as facial expressions and speech have been considered for interpreting human emotions. The aim of this paper is to develop an emotion recognition system from facial expressions and speech using a hybrid of machine-learning algorithms in order to enhance the overall performance of human computer communication. For facial emotion recognition, a deep convolutional neural network is used for feature extraction and classification, whereas for speech emotion recognition, the zero-crossing rate, mean, standard deviation and mel frequency cepstral coefficient features are extracted. The extracted features are then fed to a random forest classifier. In

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Some Results on mX-N-connected Space
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In this essay, we utilize m - space to specify mX-N-connected, mX-N-hyper connected and mX-N-locally connected spaces and some functions by exploiting the intelligible mX-N-open set. Some instances and outcomes have been granted to boost our tasks.

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
Generalized Higher Derivations on ΓM-Modules
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The concepts of generalized higher derivations, Jordan generalized higher derivations, and Jordan generalized triple higher derivations on Γ-ring M into ΓM-modules X are presented. We prove that every Jordan generalized higher derivation of Γ-ring M into 2-torsion free ΓM-module X, such that aαbβc=aβbαc, for all a, b, c M and α,βΓ, is Jordan generalized triple higher derivation of M into X.

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