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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
Wed Jun 20 2018
Journal Name
Al-academy
Calendar curriculum material history of civilization in the design department
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The curriculum is considered one of the most important corners for the educational process, it participates in achieving the educational equilibrium between its elements.

The curriculum of (History of the Art) in the college of Art Education / dept. of plastic art education and ceramic as the other curriculums and due to the subject of history of the art develop the knowledge, taste and experiment for art studier also this subject has a direct relation with practical educational activities like colors and growth the knowledge of the student in field of contents and symbols and evidences of meaning in old , medium and contemporary arts, due to the fact that this curriculum has been applied since long time more than four years, and

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Publication Date
Tue Feb 22 2022
Journal Name
Watre
Subsurface Flow Phytoremediation Using Barley Plants for Water Recovery from Kerosene-Contaminated Water: Effect of Kerosene Concentration and Removal Kinetics
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A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

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Publication Date
Tue Feb 22 2022
Journal Name
Water
Subsurface Flow Phytoremediation Using Barley Plants for Water Recovery from Kerosene-Contaminated Water: Effect of Kerosene Concentration and Removal Kinetics
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A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

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Publication Date
Fri Sep 01 2017
Journal Name
مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة
Role of the training strategy in achieving the performance of pilot / exploratory study in the General Company for Electrical Industries - Engine Lab - Baghdad
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The research aims to determine the role of training strategy dimensions of (trainers، curriculum training programs، trainees and their desire for training، administrative and supervisory services and their impact on the success of the training program) in the entrepreneurial performance of the organization dimensions of (pre-planning، renovation and modernization، efficiency، effectiveness)، so search ranks of great importance because it addresses an important and modern issue in performance entrepreneurial، and strategy training، aware of the importance of the subject and expected outcomes (General company for electrical Industries - motor plant) surveyed، was an analysis of data obtained through field visits in addition to the q

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the efficiency Economic performance of the diyala General company for electrical industries for the Period (2000-2010)
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     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Future Teachers' Attitudes Towards Cloud Computing in the Kingdom of Saudi Arabia: Assistant Professor of Education Techniques, Department of Curriculum and Teaching Techniques Faculty of Education and Literature, Northern Border University Saudi Arabia
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The research aims to identify the future teachers' attitudes toward cloud computing in the Kingdom of Saudi Arabia from their point of view. The research adopted the descriptive approach, and a questionnaire was applied to a random sample of (370) male and female teachers in governmental and private general education schools in the Al-Jouf region, Saudi Arabia. The results of the research concluded that the reality of future teachers' attitudes towards cloud computing in the Kingdom of Saudi Arabia from their point of view is very high and that most areas of using computing are in the field of assessment, then teaching, and activities. The challenges of future teachers' attitudes toward cloud computing are recorded at a high level, parti

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The prospects ability of contemporary epistemology for signification internal construction of plastic artwork
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Based on the systematic scientific investigation of artistic achievement, researchers (critics) adhere to mechanisms based on epistemology, through which it is envisaged to reveal the meaning of the achievement as the product of three actors: the effectiveness of an artistic sense, the effectiveness of an idea, and the arousal of taste according to systematic criticism procedures that investigate the new artistic achievement. Or, in a specific way, the possibility of meaning in all the accomplished from the aesthetics of artistic presentation and the character of the self-accomplished by the "artist" and the critic invokes his critical tools with certain cognitive foundations. In defining its nature from the rest of the other cultural ac

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Land use change in Baghdad City and assessment of the Jadriyah and Umm Al- Khanazeer Island Important Bird Area (IBA) from 1984 to 2020
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Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Informativity in Translating Poetry (A Case Study of Emily Dickinson's Slant of Light)
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Informativity, being an essential component of text/discourse, plays a significant role in highlighting the intended meaning and finally contributes to the overall process of rendering a text cross-culturally. It has, however, been overlooked by translators in doing their jobs. In poetic translation, informativity plays a particularly significant role as it sheds light on the ungraspable traits of meaning.

This study tries to explore this aspect in a translation of Emily Dickenson's Slant of Lights to see where the translator fell short in this aspect with attempts to produce an alternative translation taking into consideration the various orders of informativity. For this purpose, a model of informativity is forwarded t

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
nternational will in the Security Council Towards the Syrian crisis
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Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

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