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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Eruca sativa extract on Gram Posative and Negative Bacteria
...Show More Authors

The antibacterial effect of (Eruca sativa) extract was evaluated by an in vitro study testing the growth of various Gram-Positive and Gram-Negative bacteria . The bactericidal activity of this extract was analyzed by serial dilution in tubes. This study,found that Gram-Negative and Gram-Positive bacteria susceptible to very low eruca concentrations. On the other hand, Gram-positive bacteria were more susceptible than Gram-negative bacteria, the minimal bactericidal concentration of Gram-positive bacteria was 5 mg ml-1 but minimal bactericidal concentration of Gram-negative bacteria was 10 mg ml-1 that mean duble inhibation concentration of Gram-positive bacteria . this study suggest that Eruca sativa leaves have inhibation effect on Gra

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Gamma ray effect on the properties of R590 and C480 laser dyes
...Show More Authors

In the current research, we investigated the absorption spectrum for R590 and C480 dyes in ethanol solvent for different dye solution concentrations of 10-4, 10-5 and 10-6M. These dyes have been prepared and studied before and after gamma irradiation (first, second ionization) using cesium-137 source with absorbed doses of 18.36 Gy (time exposure of 10 days) and 73.44 Gy (with time exposure of 40 days). We noticed that the absorption intensity was decreased with decreasing concentration, before gamma irradiation while the absorption spectrum peak shifted towards the short wavelength (blue shift). It was also found that the intensity of absorption spectrum increased and shifted the absorption spectrum peak towards the long wavelength (red

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a Behavioral-Cognitive Training Program on Problems Solving among college students in the faculty of education for women : Baghdad University
...Show More Authors

The purpose of this study was to investigate the effect of a Cognitive- Behavioral Training Program in reducing Problems Solving among a sample of education university  College Students, the study sample consisted of (50) students were randomly assigned to two groups: experimental, and control; (25) students per group, the results of (ANOVA) revealed that there were significant differences at (p < 0.05) between experimental and control group in Problems Solving level, while there were significant differences between both groups in achievement. The researchers recommended further studies on the other variables which after training students on the method of solving problems and techniques to reduce stress.<

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Xlinguae
The three-level phono-grammar order and its derivational connecting link: the elements of language system (on the material of Arabic)
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Application of Total Quality Management (TQM) Requirements in Risk Management in Construction Projects in Iraq
...Show More Authors

Total quality management  considers one of the modern scientific entrances  which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have  in a manner in which they can be addressed and find ways to avoid them in the future when repeated.                          &n

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
...Show More Authors

Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Mechanisms of Pricing Iraqi Crude Oil and It's Reflect On the Trends of Export (2003-2013)
...Show More Authors

Oil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil..

The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production.      

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Adding Phosphorus and Zinc Spraying on the Nutrient Content and Root Growth of Cabbage
...Show More Authors
Abstract<p>This study was conducted at the Research Experimental Station of the College of Agricultural Engineering/University of Baghdad in the Al-Jadiriyah area during the autumn season of 2022. The study aimed to investigate the effect of phosphorus addition and zinc spraying on the nutrient content and root growth of the cabbage. The experiment included two factors: the first factor was phosphorus with four concentrations (P25%, P50%, P75%, and P100%) of the recommended complete fertilizer dose (135 kg P2O5 per hectare), and the second factor was zinc spraying with three concentrations (0, 30, and 60 mg.L<sup>-1</sup>) of zinc sulfate (ZnSO<sub>4</sub>). The results showe</p> ... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Innovative Marketing on the Organization's Reputation by Mediating the Brand _ Field Research in the Oil Marketing Company (SOMO)
...Show More Authors

The research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.

The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.

The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.

The research started from four main hypotheses to explore correlations and influence between researc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of transformational leadership in the employee’s motivation in the organizations
...Show More Authors

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

... Show More
View Publication Preview PDF
Crossref