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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
Thu Nov 17 2022
Journal Name
Journal Of Interdisciplinary Mathematics
Study on approximate analytical methods for nonlinear differential equations
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In this work, an analytical approximation solution is presented, as well as a comparison of the Variational Iteration Adomian Decomposition Method (VIADM) and the Modified Sumudu Transform Adomian Decomposition Method (M STADM), both of which are capable of solving nonlinear partial differential equations (NPDEs) such as nonhomogeneous Kertewege-de Vries (kdv) problems and the nonlinear Klein-Gordon. The results demonstrate the solution’s dependability and excellent accuracy.

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Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Jordan Triple Higher (σ,τ)-Homomorphisms on Prime Rings
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In this paper, the concept of Jordan triple higher -homomorphisms on prime

rings is introduced.  A result of Herstein is extended on this concept from the ring  into the prime ring .  We prove that every Jordan triple higher -homomorphism of ring  into prime ring  is either triple higher -homomorphism  or triple higher -anti-homomorphism of  into .

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Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
A Survey on Image Caption Generation in Various Languages
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      The image caption is the process of adding an explicit, coherent description to the contents of the image. This is done by using the latest deep learning techniques, which include computer vision and natural language processing, to understand the contents of the image and give it an appropriate caption. Multiple datasets suitable for many applications have been proposed. The biggest challenge for researchers with natural language processing is that the datasets are incompatible with all languages. The researchers worked on translating the most famous English data sets with Google Translate to understand the content of the images in their mother tongue. In this paper, the proposed review aims to enhance the understanding o

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Publication Date
Fri Mar 01 2019
Journal Name
Neurocomputing
A survey on video compression fast block matching algorithms
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Facial Expression Recognition Based on Deep Learning: An Overview
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      Recognizing facial expressions and emotions is a basic skill that is learned at an early age and it is important for human social interaction. Facial expressions are one of the most powerful natural and immediate means that humans use to express their feelings and intentions. Therefore, automatic emotion recognition based on facial expressions become an interesting area in research, which had been introduced and applied in many areas such as security, safety health, and human machine interface (HMI). Facial expression recognition transition from controlled environmental conditions and their improvement and succession of recent deep learning approaches from different areas made facial expression representation mostly based on u

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
A New Separable Moments Based on Tchebichef-Krawtchouk Polynomials
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Publication Date
Tue Nov 01 2016
Journal Name
2016 International Conference On Advances In Electrical, Electronic And Systems Engineering (icaees)
Efficient routing algorithm for VANETs based on distance factor
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There has been a great deal of research into the considerable challenge of managing of traffic at road junctions; its application to vehicular ad hoc network (VANET) has proved to be of great interest in the developed world. Dynamic topology is one of the vital challenges facing VANET; as a result, routing of packets to their destination successfully and efficiently is a non-simplistic undertaking. This paper presents a MDORA, an efficient and uncomplicated algorithm enabling intelligent wireless vehicular communications. MDORA is a robust routing algorithm that facilitates reliable routing through communication between vehicles. As a position-based routing technique, the MDORA algorithm, vehicles' precise locations are used to establish th

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Optical Fiber Biomedical Sensor Based on Surface Plasmon Resonance
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Optical fiber biomedical sensor based on surface plasmon resonance for measuring and sensing the concentration and the refractive index of sugar in blood serum is designed and implemented during this work. Performance properties such as signal to noise ratio (SNR), sensitivity, resolution and the figure of merit were evaluated for the fabricated sensor. It was found that the sensitivity of the optical fiber-based SPR sensor with 40 nm thick and 10 mm long Au metal film of the exposed sensing region is 7.5µm/RIU, SNR is 0.697, figure of merit is 87.2 and resolution is 0.00026. The sort of optical fiber utilized in this work is plastic optical fiber with a core diameter of 980 µm, a cladding of 20μm, and a numerical aperture of 0.

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Glaucoma Diagnosis Based on Retinal Fundus Image: A Review
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    Glaucoma is one of the most dangerous eye diseases. It occurs as a result of an imbalance in the drainage and flow of the retinal fluid. Consequently, intraocular pressure is generated, which is a significant risk factor for glaucoma. Intraocular pressure causes progressive damage to the optic nerve head, thus leading to vision loss in the advanced stages. Glaucoma does not give any signs of disease in the early stages, so it is called "the Silent Thief of Sight". Therefore, early diagnosis and treatment of retinal eye disease is extremely important to prevent vision loss. Many articles aim to analyze fundus retinal images and diagnose glaucoma. This review can be used as a guideline to help diagnose glaucoma. It presents 63 artic

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property
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Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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