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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 Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Features of Historical Approach in Thinking the Grammar In Ibin Ginie: Features of Historical Approach in Thinking the Grammar In Ibin Ginie
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Abstract:
This research to monitor the features of the historical method in the
thought of a linguistic scientist is known (ibin genieD. 392 AH by offering a
range of grammatical rules presented in his book (the properties and the
nature of their treatment on the basis of the historical method in accordance
with These are an important milestone in facilitating the grammatical rules and
display image "makes it more suitable for the social reality

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The possibility using of Accounting Information in Rationalizing the Decisions of Capital Expenditure (A case study: Companies Listed in Khartoum Stock Exchange)
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The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Simulation and Modeling of Detailed Load flow Analysis for the 400kVA and 132kVA Iraqi Grid
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A load flow program is developed using MATLAB and based on the Newton–Raphson method,which shows very fast and efficient rate of convergence as well as computationally the proposed method is very efficient and it requires less computer memory through the use of sparsing method and other methods in programming to accelerate the run speed to be near the real time.
The designed program computes the voltage magnitudes and phase angles at each bus of the network under steady–state operating conditions. It also computes the power flow and power losses for all equipment, including transformers and transmission lines taking into consideration the effects of off–nominal, tap and phase shift transformers, generators, shunt capacitors, sh

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Publication Date
Fri Aug 16 2024
Journal Name
Jurnal Arjuna: Publikasi Iimu Pendidkan,bahasa Dan Matematika
Some Physical and Motor Abilities and Their Contribution to The Scoring Skill of Futsal Players
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The game of futsal requires physical and motor abilities in order to perform it, as these abilities play a fundamental role in making the player have a wonderful physical level and be able to implement the skill aspect of futsal football, especially the scoring skill, which is the subject of the study. The importance of the research lies in arriving at knowledge of the percentage The contribution of some physical and motor abilities to the performance of the scoring skill in indoor soccer, in order to reach final scientific results that serve researchers, coaches, and players alike. The research aims to identify the most important physical and motor abilities of young players in futsal football, and to identify the percentage of contributio

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Publication Date
Thu Jan 01 2009
Journal Name
National Journal Of Chemistry
Synthesis and study of the mixed ligand (phenylalanine and alanine acid) with some transition Ions .
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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
An open cloud-based platform for the creation and delivery of smart applications and services
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Abstract<p>With the increasing integration of computers and smartphones into our daily lives, in addition to the numerous benefits it offers over traditional paper-based methods of conducting affairs, it has become necessary to incorporate one of the most essential facilities into this integration; namely: colleges. The traditional approach for conducting affairs in colleges is mostly paper-based, which only increases time and workload and is relatively decentralized. This project provides educational and management services for the university environment, targeting the staff, the student body, and the lecturers, on two of the most used platforms: smartphones and reliable web applications by clo</p> ... Show More
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Publication Date
Fri Jan 16 2009
Journal Name
National Journal Of Chemistry
Synthesis and study of the mixed ligand (phenylalanine and alanine acid) with some transition Ions
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This paper presents the synthesis and study of some new mixed-liagnd complexes containing tow amino acids[Alanine(Ala) and phenylalanine (phe)] with some metals . The results products were found to be solid crystalline complexes which have been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity and solubilty The proposed structure of the complexes using program , chem office 3D(2000) . The general formula have been given for the prepared complexes : [M(A-H)(phe-H)] M(II): Hg , Mn ,Co , Ni , Cu ) , Zn , Cd(II) . Ala = Alanine acid = C3H7NO2 Phe = phenylalanine = C9H11NO2

Publication Date
Mon Jan 01 2007
Journal Name
Al Mustansiriya Journal Of Pharmaceutical Sciences
Synthesis and study of the mixed ligand (phenylalanine and anthranilic acid) with some transition Ions
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This paper presents the synthesis and study of some new mixed-ligand complexes containing anthranilic acid and amino acid phenylalanine (phe) with some metals . The resulting products were found to be solid crystalline complexes which have been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity . The proposed structure of the complexes using program , chem office 3D(2000) . The general formula have been given for the prepared complexes : [M(A-H)(phe-H)] M(II): Hg(II) , Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) . A = Anthranilic acid = C7H7NO2 Phe = phenylalanine = C9H11NO2

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Publication Date
Thu Oct 01 2009
Journal Name
National Journal Of Chemistry
Synthesis and study of the mixed ligand (phenylalanine and alanine acid)with some transition Ions
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Thispaperpresentsthesynthesisandstudyofsomenewmixed-liagnd complexescontainingtowaminoacids[Alanine(Ala)andphenylalanine(phe)]withsome metals .Theresultsproductswerefoundtobesolidcrystallinecomplexeswhichhave been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity and solubiltyThe proposed structure of the complexes using program , chem office 3D(2000) .The general formula have been given for the prepared complexes :[M(A-H)(phe-H)]M(II): Hg , Mn ,Co , Ni , Cu ) , Zn , Cd(II) .Ala = Alanine acid = C3H7NO2Phe = phenylalanine = C9H11NO2

Publication Date
Sat Sep 20 1930
Journal Name
College Of Islamic Sciences
The causes of defeat and weakness and humiliation as described by Al - Imran: Objective study
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Praise be to Allah. Praise be to Him. We seek refuge in Him. We seek forgiveness from him. We seek forgiveness from him.
And the disadvantages of our actions, of his hands
e
It is important, if not all, to pay tribute to God
Muhammad Abdo and Rasoulou, there is no way to deprive the nation of the weakness of God alone and not to share it
 Which suffer from the Quran, and the loss of its borders, bad
The work did not work and did not improve
Do what they offer and delay the others, except by reference to this Koran and the extraction of treasures and secrets
 And news.
The Great Quran Study

Lu Imito ordered each poisoned, and achieved several targets of
YEMYA: Knowing the secrets of the Grea

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