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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 Feb 28 2019
Journal Name
Iraqi Journal Of Science
Key Generator to Encryption Images Based on Chaotic Maps
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It is known that images differ from texts in many aspects, such as high repetition and correlation, local structure, capacitance characteristics and frequency. As a result, traditional encryption methods can not be applied to images. In this paper we present a method for designing a simple and efficient messy system using a difference in the output sequence. To meet the requirements of image encryption, we create a new coding system for linear and nonlinear structures based on the generation of a new key based on chaotic maps.

The design uses a kind of chaotic maps including the Chebyshev 1D map, depending on the parameters, for a good random appearance. The output is a test in several measurements, including the complexity of th

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
A Survey on Feature Selection Techniques using Evolutionary Algorithms
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     Feature selection, a method of dimensionality reduction, is nothing but collecting a range of appropriate feature subsets from the total number of features. In this paper, a point by point explanation review about the feature selection in this segment preferred affairs and its appraisal techniques are discussed. I will initiate my conversation with a straightforward approach so that we consider taking care of features and preferred issues depending upon meta-heuristic strategy. These techniques help in obtaining the best highlight subsets. Thereafter, this paper discusses some system models that drive naturally from the environment are discussed and calculations are performed so that we can take care of the prefe

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Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Software Fault Estimation Tool Based on Object-Oriented Metrics
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A fault is an error that has effects on system behaviour. A software metric is a value that represents the degree to which software processes work properly and where faults are more probable to occur. In this research, we study the effects of removing redundancy and log transformation based on threshold values for identifying faults-prone classes of software. The study also contains a comparison of the metric values of an original dataset with those after removing redundancy and log transformation. E-learning and system dataset were taken as case studies. The fault ratio ranged from 1%-31% and 0%-10% for the original dataset and 1%-10% and 0%-4% after removing redundancy and log transformation, respectively. These results impacted direct

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Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Mann Iteration Processes on Uniform Convex n-Banach Space
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Let Y be a"uniformly convex n-Banach space, M be a nonempty closed convex subset of Y, and S:M→M be adnonexpansive mapping. The purpose of this paper is to study some properties of uniform convex set that help us to develop iteration techniques for1approximationjof"fixed point of nonlinear mapping by using the Mann iteration processes in n-Banachlspace.

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Photoconductive Detector Based on Graphene Doping with Silver Nanoparticles
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      Graphene (Gr) decorated with silver nanoparticles (Ag NPs) were used to fabricate a wideband range photodetector. Silicon (Si) and porous silicon (PS) were used as a substrate to deposit Gr /Ag NPs by drop-casting technique. Silver nanoparticles (Ag NPs) were prepared using the chemical method. As well as the dispersion of silver NPs is achieved by a simple chemistry process on the surface of Gr.

    The optical, structure and electrical characteristics of AgNPs and Gr decorated with Ag NPs were characterized by ultraviolet-visible spectroscopy (UV-Vis), x-ray diffraction (XRD).  The X-ray diffraction (XRD) spectrum of Ag NPs exhibited 2θ values (38.1o, 44.3 o, 64.5 o and 77.7

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Computing And Information Technology
A Survey on Emotion Recognition for Human Robot Interaction
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With the recent developments of technology and the advances in artificial intelligent and machine learning techniques, it becomes possible for the robot to acquire and show the emotions as a part of Human-Robot Interaction (HRI). An emotional robot can recognize the emotional states of humans so that it will be able to interact more naturally with its human counterpart in different environments. In this article, a survey on emotion recognition for HRI systems has been presented. The survey aims to achieve two objectives. Firstly, it aims to discuss the main challenges that face researchers when building emotional HRI systems. Secondly, it seeks to identify sensing channels that can be used to detect emotions and provides a literature review

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Publication Date
Thu Dec 21 2023
Journal Name
Mikrobiolohichnyi Zhurnal
Focus on Synergistic Bacteriocin-Nanoparticles Enhancing Antimicrobial Activity Assay
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Antimicrobial resistance is one of the most significant threats to public health worldwide. As opposed to using traditional antibiotics, which are effective against diseases that are multidrug-resistant, it is vital to concentrate on the most innovative antibacterial compounds. These innate bacterial arsenals under the term «bacteriocins» refer to low-molecularweight, heat-stable, membrane-active, proteolytically degradable, and pore-forming cationic peptides. Due to their ability to attack bacteria, viruses, fungi, and biofilm, bacteriocins appear to be the most promising, currently accessible alternative for addressing the antimicrobial resistance (AMR) problem and minimizing the negative effects of antibiotics on the host’s m

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
On Soft bc-Open Sets in Soft Topological Spaces
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In this paper, we offer and study a novel type generalized soft-open sets in topological spaces, named soft Æ„c-open sets. Relationships of this set with other types of generalized soft-open sets are discussed, definitions of soft Æ„ , soft bc- closure and soft bc- interior are introduced, and its properties are investigated. Also, we introduce and explore several characterizations and properties of this type of sets.

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Publication Date
Thu Dec 01 2022
Journal Name
International Immunopharmacology
Nanovaccines in cancer immunotherapy: Focusing on dendritic cell targeting
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Publication Date
Wed Jun 01 2022
Journal Name
Iranian Journal Of Chemistry And Chemical Engineering
The Thermal Pre-processing Technique of the Bio-waste for Contaminated Water Treatment: Histological and Experimental Study
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The current study suggested a thermal treatment as a necessary proactive step in improving the adsorption capacity of bio-waste for contaminants removal in wastewater. This approach was based on the experimental and histological investigation of biowaste pods shell. This investigation showed that these shells compose of parenchyma cells that store secondary metabolites compounds produced from cells were exhibited in present study. The results also reported that these compounds are extracted directly from the cells as soon as they are exposed to an aqueous solution, hampering their use as an adsorbent material. The increase in the weight of bio-waste adsorbent at unit liquid volume increases the production of secondary metabolites compounds

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