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 Jun 01 2022
Journal Name
Baghdad Science Journal
WOAIP: Wireless Optimization Algorithm for Indoor Placement Based on Binary Particle Swarm Optimization (BPSO)
...Show More Authors

Optimizing the Access Point (AP) deployment has a great role in wireless applications due to the need for providing an efficient communication with low deployment costs. Quality of Service (QoS), is a major significant parameter and objective to be considered along with AP placement as well the overall deployment cost. This study proposes and investigates a multi-level optimization algorithm called Wireless Optimization Algorithm for Indoor Placement (WOAIP) based on Binary Particle Swarm Optimization (BPSO). WOAIP aims to obtain the optimum AP multi-floor placement with effective coverage that makes it more capable of supporting QoS and cost-effectiveness. Five pairs (coverage, AP deployment) of weights, signal thresholds and received s

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Tue Dec 19 2017
Journal Name
Al-khwarizmi Engineering Journal
Improve Wear Resistance on Al 332 Alloy Matrix- Micro -Nano Al2O3 Particles Reinforced Composite
...Show More Authors

The wear behavior of alumina particulate reinforced A332 aluminium alloy composites produced by a stir casting process technique were investigated. A pin-on-disc type apparatus was employed for determining the sliding wear rate in composite samples at different grain size (1 µm, 12µm, 50 nm) and different weight percentage (0.05-0.1-0.5-1) wt% of alumina respectively. Mechanical properties characterization which strongly depends on microstructure properties of reinforcement revealed that the presence of ( nano , micro) alumina particulates lead to simultaneous increase in hardness, ultimate tensile stress (UTS), wear resistances. The results revealed that UTS, Hardness, Wear resistances increases with the increase in the percentage of

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 31 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Performance Analysis for Hybrid Massive MIMO FSO/RF Links Based on Efficient Channel Codes
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sat Nov 27 2021
Journal Name
Lecture Notes In Civil Engineering
An Experimental Study on Concavely Curved Soffit Reinforced Concrete Beams Externally Bonded with FRP
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Journal Of Engineering
Finite Element Investigation on Shear Lag in Composite Concrete-Steel Beams with Web Openings
...Show More Authors

In this paper, effective slab width for the composite beams is investigated with special emphasis on the effect of web openings. A three dimensional finite element analysis, by using finite element code ANSYS, is employed to investigate shear lag phenomenon and the resulting effective slab width adopted in the classical T-beam approach. According to case studies and comparison with limitations and rules stipulated by different standards and codes of practice it is found that web openings presence and panel proportion are the most critical factors affecting effective slab width, whereas concrete slab thickness and steel beam depth are less significant. The presence of web opening reduces effective slab width by about 21%.

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 21 2013
Journal Name
Nonlinear Dynamics
BER performance enhancement for secure wireless optical communication systems based on chaotic MIMO techniques
...Show More Authors

View Publication
Scopus (7)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Sat Nov 15 2025
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Modified LASS Method Suggestion as an additional Penalty on Principal Components Estimation – with Application-
...Show More Authors

This research deals with a shrinking method concernes with the principal components similar to that one which used in the multiple regression “Least Absolute Shrinkage and Selection: LASS”. The goal here is to make an uncorrelated linear combinations from only a subset of explanatory variables that may have a multicollinearity problem instead taking the whole number say, (K) of them. This shrinkage will force some coefficients to equal zero, after making some restriction on them by some "tuning parameter" say, (t) which balances the bias and variance amount from side, and doesn't exceed the acceptable percent explained variance of these components. This had been shown by MSE criterion in the regression case and the percent explained v

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 02 2020
Journal Name
Iraqi Journal Of Applied Physics
Heterojunction Solar Cell Based on Highly-Pure Nanopowders Prepared by DC Reactive Magnetron Sputtering
...Show More Authors

In this work, a novel design for the NiO/TiO2 heterojunction solar cells is presented. Highly-pure nanopowders prepared by dc reactive magnetron sputtering technique were used to form the heterojunctions. The electrical characteristics of the proposed design were compared to those of a conventional thin film heterojunction design prepared by the same technique. A higher efficiency of 300% was achieved by the proposed design. This attempt can be considered as the first to fabricate solar cells from highly-pure nanopowders of two different semiconductors.

View Publication Preview PDF
Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
River Water Salinity Impact on Drinking Water Treatment Plant Performance Using Artificial neural network
...Show More Authors

The river water salinity is a major concern in many countries, and salinity can be expressed as total dissolved solids. So, the water salinity impact of the river is one of the major factors effects of water quality. Tigris river water salinity increase with streamline and time due to the decrease in the river flow and dam construction from neighboring countries. The major objective of this research to developed salinity model to study the change of salinity and its impact on the Al-Karkh, Sharq Dijla, Al-Karama, Al-Wathba, Al-Dora, and Al-Wihda water treatment plant along Tigris River in Baghdad city using artificial neural network model (ANN). The parameter used in a model built is (Turbidity, Ec, T.s, S.s, and TDS in)

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Microgrid Integration Based on Deep Learning NARMA-L2 Controller for Maximum Power Point Tracking
...Show More Authors

This paper presents a hybrid energy resources (HER) system consisting of solar PV, storage, and utility grid. It is a challenge in real time to extract maximum power point (MPP) from the PV solar under variations of the irradiance strength.  This work addresses challenges in identifying global MPP, dynamic algorithm behavior, tracking speed, adaptability to changing conditions, and accuracy. Shallow Neural Networks using the deep learning NARMA-L2 controller have been proposed. It is modeled to predict the reference voltage under different irradiance. The dynamic PV solar and nonlinearity have been trained to track the maximum power drawn from the PV solar systems in real time.

Moreover, the proposed controller i

... Show More
View Publication Preview PDF
Crossref