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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
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Improve topic modeling algorithms based on Twitter hashtags
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Abstract<p>Today with increase using social media, a lot of researchers have interested in topic extraction from Twitter. Twitter is an unstructured short text and messy that it is critical to find topics from tweets. While topic modeling algorithms such as Latent Semantic Analysis (LSA) and Latent Dirichlet Allocation (LDA) are originally designed to derive topics from large documents such as articles, and books. They are often less efficient when applied to short text content like Twitter. Luckily, Twitter has many features that represent the interaction between users. Tweets have rich user-generated hashtags as keywords. In this paper, we exploit the hashtags feature to improve topics learned</p> ... Show More
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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
A Review on Arabic Sign Language Translator Systems
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Abstract<p>Deaf and dumb peoples are suffering difficulties most of the time in communicating with society. They use sign language to communicate with each other and with normal people. But Normal people find it more difficult to understand the sign language and gestures made by deaf and dumb people. Therefore, many techniques have been employed to tackle this problem by converting the sign language to a text or a voice and vice versa. In recent years, research has progressed steadily in regard to the use of computers to recognize and translate the sign language. This paper reviews significant projects in the field beginning with important steps of sign language translation. These projects can b</p> ... Show More
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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Secure Location Privacy Transmitting Information on Cellular Networks
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      As smartphones incorporate location data, there is a growing concern about location  privacy as smartphone technologies advance. Using a remote server, the mobile applications are able to capture the current location coordinates at any time and store them. The client awards authorization to an outsider. The outsider can gain admittance to area information on the worker by JSON Web Token (JWT). Protection is giving cover to clients, access control, and secure information stockpiling. Encryption guarantees the security of the location area on the remote server using the Rivest Shamir Adleman (RSA) algorithm. This paper introduced two utilizations of cell phones (tokens, and location). The principal application can give area inf

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Network Traffic Prediction Based on Time Series Modeling
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    Predicting the network traffic of web pages is one of the areas that has increased focus in recent years. Modeling traffic helps find strategies for distributing network loads, identifying user behaviors and malicious traffic, and predicting future trends. Many statistical and intelligent methods have been studied to predict web traffic using time series of network traffic. In this paper, the use of machine learning algorithms to model Wikipedia traffic using Google's time series dataset is studied. Two data sets were used for time series, data generalization, building a set of machine learning models (XGboost, Logistic Regression, Linear Regression, and Random Forest), and comparing the performance of the models using (SMAPE) and

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Speech Enhancement Algorithm Based on a Hybrid Estimator
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Abstract<p>Speech is the essential way to interact between humans or between human and machine. However, it is always contaminated with different types of environment noise. Therefore, speech enhancement algorithms (SEA) have appeared as a significant approach in speech processing filed to suppress background noise and return back the original speech signal. In this paper, a new efficient two-stage SEA with low distortion is proposed based on minimum mean square error sense. The estimation of clean signal is performed by taking the advantages of Laplacian speech and noise modeling based on orthogonal transform (Discrete Krawtchouk-Tchebichef transform) coefficients distribution. The Discrete Kra</p> ... Show More
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Publication Date
Fri Nov 18 2016
Journal Name
International Journal Of Applied Mathematical Research
On common fixed points in generalized Menger spaces
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R. Vasuki [1] proved fixed point theorems for expansive mappings in Menger spaces. R. Gujetiya and et al [2] presented an extension of the main result of Vasuki, for four expansive mappings in Menger space. In this article, an important lemma is given to prove that the iteration sequence is Cauchy under suitable condition in Menger probabilistic G-metric space (shortly, MPGM-space). And then, used to obtain three common fixed point theorems for expansive type mappings.

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Publication Date
Sun Jul 25 2021
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A Survey paper on Lossy Audio Compression Methods
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During the two last decades ago, audio compression becomes the topic of many types of research due to the importance of this field which reflecting on the storage capacity and the transmission requirement. The rapid development of the computer industry increases the demand for audio data with high quality and accordingly, there is great importance for the development of audio compression technologies, lossy and lossless are the two categories of compression. This paper aims to review the techniques of the lossy audio compression methods, summarize the importance and the uses of each method.

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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Generalized Regular Continuous Functions In Topological Spaces
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In this paper we introduce a new type of functions called the generalized regular
continuous functions .These functions are weaker than regular continuous functions and
stronger than regular generalized continuous functions. Also, we study some
characterizations and basic properties of generalized regular continuous functions .Moreover
we study another types of generalized regular continuous functions and study the relation
among them

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Review on Hybrid Swarm Algorithms for Feature Selection
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    Feature selection represents one of the critical processes in machine learning (ML). The fundamental aim of the problem of feature selection is to maintain performance accuracy while reducing the dimension of feature selection. Different approaches were created for classifying the datasets. In a range of optimization problems, swarming techniques produced better outcomes. At the same time, hybrid algorithms have gotten a lot of attention recently when it comes to solving optimization problems. As a result, this study provides a thorough assessment of the literature on feature selection problems using hybrid swarm algorithms that have been developed over time (2018-2021). Lastly, when compared with current feature selection procedu

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Red flour beetle survival on different food items
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Studied red beetle life on each of the yen and wheat durum wheat, barley, corn, rice, chickpeas, ground peanuts and beans in Living situation constant temperature and relative humidity of 65% for a period of 66 days was the life cycle of the insect different from one substance to another ....

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