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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
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Estimating the reliability function of Kumaraswamy distribution data
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The aim of this study is to estimate the parameters and reliability function for kumaraswamy distribution of this two positive parameter  (a,b > 0), which is a continuous probability that has many characterstics with the beta distribution with extra advantages.

The shape of the function for this distribution and the most important characterstics are explained and estimated the two parameter (a,b) and the reliability function for this distribution by using the maximum likelihood method (MLE) and Bayes methods. simulation experiments are conducts to explain the behaviour of the estimation methods for different sizes depending on the mean squared error criterion the results show that the Bayes is bet

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
تأثير الموارد والامكانات الاقليمية في القدرة التنافسية للانشطة الصناعية – الحالة الدراسية نشاط الصناعة القطنية في محافظة واسط
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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Development of methods of treatment of medical waste in the hospitals of Baghdad health Department / (Rusafa survey)
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Purpose: To contribute to the development of an appropriate program for the management of medical waste based on clear-cut principles in order to reach the overall goal of improving the public health and environment of the population in our country.

Design / Approach / Introduction: The research is based on the analytical descriptive approach as a method of study in the field of data collection using a check list and analysis of the data through the use of some statistical treatments.

 Results: The need is to establish a medical waste management in hospitals and follow international standards in all stages of waste management from sorting, collection, transportation and treat

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Experience of Disabled Female Students at Academic Study in Saudi Universities
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The current study aims to examine the experience of female students with disabilities who studying in university in kingdom of Saudi Arabia. To this end, the researcher used semi-structured interview as an instrument to collect the study data which regards as one of the descriptive approach tools. The sample comprised (12) disabled-female students from multidiscipline within both college of arts and college of education. To analyze the collected data, the author utilized a thematic analysis method following six steps as stated by (Braun and Clark, 2006). The findings revealed that disabled students have a high self-confidence which push them forward to take part in activities that hold on campus. Besides, significant variation were shown

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Aesthetic dimension to the formation of postmodern: إيهاب احمد عبد الرضا
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Find taught dimension aesthetic in the formation of post-modernism, which is one of the themes of aesthetics in the stream of postmodernism, is problematic because of the lack of provisions and fixed values reinforce the concept of beauty, and put done technical plastic in the circle of evaluation and judgment aesthetic, this research as an attempt to reveal the aesthetic concepts that can be drawn from artistic experiments in the formation of post-modernism, through the development of those concepts viable mainstream.
Search contains four chapters: the first chapter includes a general approach to the research, has been showcasing the research problem and the importance of research and goal of Search: detection dimension aesthetic in

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Job Satisfaction Among Faculty Members At The University Of Irbid College
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This study measured and analyzed job satisfaction among faculty members at the university of Irbid College in relation to gender social status, years of experience, academic rank , qualification, the population consisted of 110 full-time Jordanian factually members. A total of 72. (61%) factually, members participated in this study. The research instrument which was developed by the researcher consisted of tow parts: personal information and the job Satisfaction Questionnaire Frequencies, percentages, means and one-way analyses of variance were employed to analyze the data. The level of significance was set at 0.05. A Secheffe method of multiple comparisons was used for follow-up investigation.      

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role OF Human Resource managment Strategies In Enhancing Cognitive Skills.
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Abstract:

 In its theoretical farm, the research adobet  the subject of human resource management strategies  and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis  , between  human resource management strategies  and cognitive skills which is considers one of the new concept that should  be  studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and  analytics , it identified collation of hypothesis which were by statist too

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of voluntary accounting disclosure in enhancing information confidence in
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ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Artistic trends to the formation of postmodern: إيهاب احمد عبد الرضا
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This research includes interested in studying art contemporary, by studying the experiences of sculpture for the formation of post-modernism, assuming the existence of trends in public art can be classified, in spite of the multiplicity of styles and methods of work since the second half of the twentieth century to the present day, and this shenanigans knowledge on how to the Technical that is the art is not restricted, It is art refuses laws and fixed values and traditional styles, and always aspires to diversity and innovation.Search contains three chapters and an introduction containing information about the research problem and the importance of research and the goal of the research, the goal of research is: Detection of artistic tre

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Practical mathematical skills required for measuring and joining electrical circuits series and parallel
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Skills learning is considered as an important factor in learning any subject as well as mathematics . Mathematical skills have a number of steps that should be learned and understood faster and with more accuracy . The practical or applied skills are type of learning which includes educational preparation and hand on skills is acquired which conducted by organized educational institutions. The sample included (120) students (males and females) first year / dept.of electrical technigues . The mathematical skills are implemented to wire up the electrical circuts. Test is implemented with questions concerned with the skills .statistical operations were conducted as well as the validity and standard deviation for the test .The results showed

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