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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
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using game theory models to determine the profit maximization policies for PepsiCo and Coca Cola in Baghdad
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(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Panic Attacks Over COVID 19 : A Survey Study on An Iraqi University Sample
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Abstract

The present paper attempts to detect the level of (COVID-19) pandemic panic attacks among university students, according to gender and stage variables.

To achieve this objective, the present paper adopts the scale set up by (Fathallah et al., 2021), which has been applied electronically to a previous cross-cultural sample consisting of (2285) participants from Arab countries, including Iraq. The scale includes, in its final form, (69) optional items distributed on (6) dimensions:  physical symptoms (13) items, psychological and emotional symptoms (12) items, cognitive and mental symptoms (11) items, social symptoms (8) items, general symptoms (13) items and daily living practices (12) items

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
A Review on Pressure Transient Analysis in Multilayer Reservoir: South Iraq Case Study
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Multilayer reservoirs are currently modeled as a single zone system by averaging the reservoir parameters associated with each reservoir zone. However, this type of modeling is rarely accurate because a single zone system does not account for the fact that each zone's pressure decreases independently. Pressure drop for each zone has an effect on the total output and would result in inter-flow and the premature depletion of one of the zones. Understanding reservoir performance requires a precise estimation of each layer's permeability and skin factor. The Multilayer Transient Analysis is a well-testing technique designed to determine formation properties in more than one layer, and its effectiveness over the past two decades has been

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Modified Symmetric Key Fully Homomorphic Encryption Scheme Based on Read-Muller Code
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Homomorphic encryption became popular and powerful cryptographic primitive for various cloud computing applications. In the recent decades several developments has been made. Few schemes based on coding theory have been proposed but none of them support unlimited operations with security.   We propose a modified Reed-Muller Code based symmetric key fully homomorphic encryption to improve its security by using message expansion technique. Message expansion with prepended random fixed length string provides one-to-many mapping between message and codeword, thus one-to many mapping between plaintext and ciphertext. The proposed scheme supports both (MOD 2) additive and multiplication operations unlimitedly.   We make an effort to prove

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Publication Date
Sat Dec 01 2012
Journal Name
2012 International Conference On Radar, Communication And Computing (icrcc)
BER performance improvement for secure wireless communication systems based on CSK- STBC techniques
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There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide very low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input Multiple-Output (MIMO) channels by combining chaos modulation with a suitable Space Time Block Code (STBC). It is well known that the use of Chaotic Modulation techniques can enhance communication security. However, the performance of systems using Chaos modulation has been observed to be inferior in BER performance as compared to conventional communication

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Familial Pulmonary Alveolar Microlithiasis: A Rare Case Report with Emphasis on Imaging Findings
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ABSTRACT Pulmonary alveolar microlithiasis is rare infiltrative pulmonary disease characterized by intra-alveoli deposition of microliths. We present a familial case of an adult female with complaint of progressive shortness of breath on exertion. Chest radiograph showed innumerable tiny dense nodules, diffusely involving both lungs mainly the lower zones. High-resolution CT scan illustrated widespread intra-alveolar microliths, diffuse ground-glass attenuation areas and septal thickening predominantly in the basal regions. Chest radiograph is all that is needed for the diagnosis of this case but CT scan was done to demonstrate the extent and severity of this disease

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Publication Date
Tue Jul 01 2014
Journal Name
Int. J. Eng. Ra
Pressure Gradient Influence on MHD Flow for Generalized Burgers’ Fluid with Slip Condition
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This paper presents a research for magnetohydrodynamic (MHD) flow of an incompressible generalized Burgers’ fluid including by an accelerating plate and flowing under the action of pressure gradient. Where the no – slip assumption between the wall and the fluid is no longer valid. The fractional calculus approach is introduced to establish the constitutive relationship of the generalized Burgers’ fluid. By using the discrete Laplace transform of the sequential fractional derivatives, a closed form solutions for the velocity and shear stress are obtained in terms of Fox H- function for the following two problems: (i) flow due to a constant pressure gradient, and (ii) flow due to due to a sinusoidal pressure gradient. The solutions for

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Publication Date
Fri Jan 01 2016
Journal Name
Machine Learning And Data Mining In Pattern Recognition
A New Strategy for Case-Based Reasoning Retrieval Using Classification Based on Association
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Positron Annihilation Lifetime Study on free Volume Changes in TLD by Gamma - irradiation
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Positron annihilation lifetime has been utilized for the first time to investigate the free - volume hole properties in thermolumenscent dosimeter ( TLD ) as a function of gamma-dosc . The hole volume, free volume fraction determined form orthopsitronium lifetime are found to be ?lamatically increase to large values , and then to minimum values as a function ofgamma-dose . The free - volume holes size is found to be 0.163nm’ and to have maximum of 0.166nm^ at the gamma-dose of 0.1 and 0.8 Gy, respectively-

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Publication Date
Sun Jan 01 2017
Journal Name
Iec2017 Proceedings Book
Improving TF-IDF with Singular Value Decomposition (SVD) for Feature Extraction on Twitter
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