Preferred Language
Articles
/
jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
The Anxiety and Fear of COVID-19 Pandemic at the First Year in Dentists Working in Specialist Dental Centers
...Show More Authors

Background: COVID-19 pandemic has influenced all life aspects; Dental staff, like other healthcare providers, may be exposed to COVID-19 as part of their work and its psychological impacts on healthcare workers should not be ignored

Objectives: To assess the anxiety, and fear from COVID-19 pandemic in dentists working in specialist dental centers: sample the Al-Resafa health directorate, and its relation between the anxiety, and COVID-19 fear with some of their demographic variables

Subjects and Methods: A cross-sectional study was conducted on 2nd Jan. to 14th Feb. 2021, by an electronic version of questionnaire through Google-form; the questionnaire was formed based on Mental-Health-American-Org

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Enhancing the Ability of The Square Footing to Resist Positive and Negative Eccentric Inclined Loading Using an Inclined Skirt
...Show More Authors

Laboratory model tests were performed to investigate the behavior of shallow and inclined skirted foundations placed on sandy soil with R.D%=30 and the extent of the impact of the positive and negative eccentric-inclined loading effect on them. To achieve the experimental tests, it was used a box of (600×600) mm cross-sectional and 600mm in height and a square footing of (50*50) mm and 10 mm in thickness attached to the skirt with Ds=0.5B and various an angle of (10°, 20°, 30°). The results showed that using skirts leads to a significant improvement in load-carrying capacity and decreased settlement. In addition, when the skirt angle increased, the ultimate load improved. Load-carrying capacity decreased with increasing eccentri

... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Wed Oct 10 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE STATUS AND CONSERVATION OF THE VULNERABLE MARBLED TEAL MARMARONETTA ANGUSTIROSTRIS, MENETRIS (AVES-ANSERIFORMES) IN AL-DALMAJ WETLANDS, IRAQ.
...Show More Authors

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Death Scene in the "Ayniyah" Poems of Abi Thuayib Al-Huthali and Suda bint Shamardal: A Contrastive Study
...Show More Authors

This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Energy Storage
Intensifying the thermal response of PCM via fin-assisted foam strips in the shell-and-tube heat storage system
...Show More Authors

View Publication
Scopus (66)
Crossref (52)
Scopus Clarivate Crossref
Publication Date
Mon May 01 2023
Journal Name
Cuadernos De Economía
The Role of Carbon Pricing Mechanisms and Renewable Energy Technologies in Reducing Carbon Emissions: Evidence from the International Economy
...Show More Authors

Abstract: The international community now places significant emphasis on achieving zero carbon emissions, requiring both new researchers and experienced policymakers to prioritise this goal. This article examines the effects of carbon taxes, carbon cap and trade, renewable energy (RE) production and consumption, and economic growth (EG) on carbon emission reduction in the United States, Japan, Canada, and Australia. The study collected secondary data from the World Development Indicators (WDI) secondary source spanning the years 1991 to 2022. The study examines the relationship between variables using the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) approach. The findings indicate that carbon taxes, carbon cap and tr

... Show More
View Publication Preview PDF
Scopus (4)
Scopus
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Efficiency And Effectiveness of The Iraq stock Exchange -An Empirical Study From July 2004 to March 2008–
...Show More Authors

 The aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE  and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.

View Publication Preview PDF
Crossref
Publication Date
Fri Jul 02 1999
Journal Name
Iraqi Journal Of Science
A new proposal method for sampling and explosion of the phosphatic rocks in the Akkashat Mine, Western desert, Iraq
...Show More Authors

Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Employing Digital Technology in the Formation of the Theatrical Show Space: ثامر طه عبد علي
...Show More Authors

  The current research tries to identify the employment of the digital technology in the formation of the theatrical show space. The researcher started with the significant importance of the digital technology and its workings in the formation of the contemporary theatrical show being a modern, artistic, aesthetic, intellectual and technological means to convey the topic in an integrated manner, as well as its close connection with the creative directive vision and the creative designing vision. It provides a variety of models of numerous implications in terms of transmission and advancement of the relationships represented by clarifying the scenography and dramatic conflict forms according to the numerous motivations of the directo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of Barman model in acquiring the historical concepts among fourth-grade literary students
...Show More Authors

The researcher attempts to examine Barman model in acquiring the historical concepts among fourth-grade students at literary classrooms. To this end, the researcher held the null hypothesis, there is no significant difference between the experimental groups who was taught based on Barman model and the control group that taught based on the traditional method in acquiring the historical concepts on the post-test. To testify the effectiveness of Barman model, the researcher administered a questionnaire included (60) items on bunch of female-students who were selected from al-khamaeal preparatory school in al-hurriyah district in Baghdad. The author utilized different statistical tools to analyze the collected data.    &

... Show More
View Publication Preview PDF