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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 May 10 2023
Journal Name
Journal Of Engineering
Improving the Properties of Gypsum By Using Additives
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Gypsum Plaster is an important building materials, and because of the availabilty of its raw materials. In this research the effect of various additives on the properties of plaster was studied , like Polyvinyl Acetate, Furfural, Fumed Silica at different rate of addition and two types of fibers, Carbon Fiber and Polypropylene Fiber to the plaster at a different volumetric rate. It was found that after analysis of the results the use of Furfural as an additive to plaster by 2.5% is the optimum ratio of addition to that it improved the flexural Strength by 3.18%.
When using Polyvinyl Acetate it was found that the ratio of the additive 2% is the optimum ratio of addition to the plaster, because it improved the value of the flexural stre

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Publication Date
Thu Oct 21 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Green Kaizen in Productivity Enhancement
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The world is moving towards greening business in general and production systems in particular. At the same time, economic units seek to enhance their productivity and find any variables that can contribute to improving their elements. Economic units should not ignore the green dimension of cost management techniques because of its role in containing the green dimension of the production system and the product. However the few researches dealt with the subject of the green kaizen showed its role in reducing costs and improving the environment. Those researches did not address its contribution to raising the level of productivity. Productivity is an important indicator of economic units that expresses their level of success and progre

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Study the Structure Properties of Semiconductor Film Multilayered
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In this research was study the effect of increasing the number of layers of the semiconductor films as PbS on the average grain sizes and illustrate the relationship between the increase in the average grain size and thickness of the membrane, and membrane was prepared using the easy and simple and does not need the complexity of which is that the chemical bath , and from an X-ray diffraction found that the material and the installation of a random cubic and when increasing the number of layers deposited note the emergence of a number of vertices of a substance and PbS at different levels but the level is more severe (200) as well as the value is calculated optical energy gap and found to be not affected by increase thickness and from th

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Review of Jet Grouting Practice around the World
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This paper aims to make a historical review of jet grouting techniques and encountered problems at different sites in several countries.  This review is a good guide to understanding the performance and limitations of improved soils or lands. The basic concept of jet grouting technology is to use cement as a binder to accelerate the hardening process of an admixture of material grout and soil. The different case history was conducted in both sand soil and clay soil in the horizontal and vertical direction. Other papers on field construction showed that the grout can be gelled within 5-10 minutes. Due to different cases and studies, these will help improve soil by supporting the foundation load with a minimal settlement.

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
Sediment Transport within the Reservoir of Mandali Dam
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Mandali Dam is one of the small dams in Iraq; it is located on Haran Wadi, Gangir, just 3km north-east Mandali City. Mandali dam consists of four main parts, the dam body, the intake structure, the spillway, and the bottom outlet. The dam body is zoned earth filled with a central core.  The main purposes of the dam are to maintain flow of Wadi Haran, supplying irrigation and drinking water to Mandali City, and recharging the groundwater. Over a period of seven years of operation, the dam lost its ability to store water due to accumulated sediments within its reservoir. The accumulated sediment is about 2.25million m3. The average annual rate of reduction during this period is about 0.321

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The nonlinear optical properties of Epoxy/Alumina Nanocomposites
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Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
REVISION OF THE FAMILY CHLOROPIDAE (DIPTERA) IN IRAQ
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    The aim of this study is to survey and make to revision the genera and species of Chloropidae fauna of Iraq. The investigation showed four species belonging four genera, which belongs to two subfamilies, and one unidentified species belonging to the genus Elachiptera Maquart, The specimens were compared with stored insects at Department of Entomology and invertebrates, Iraq Natural History Research Center and Museum.

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Publication Date
Sun Jun 02 2013
Journal Name
Al-mansour Journal
The Grammatical Phenomenon of Rankshift in Systemic Grammar
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The paper tries to explore the grammatical phenomenon of rankshift in Systemic Grammar, a functional grammar that establishes five units or the rank scale , : namely sentence, clause phrase, word and morpheme .Rankshift a Hallidayan term , occurs when a given unit is downgraded or shifted down the rank scale and operates further down its rank or a rank equal to itself as when a clause which has to operate in sentence structure operates at q “ qualifier” in a nominal group. The paper , quite significantly, introduces the systemic background that enunciates the systemic theory whose organising concept system rather than structure. The paper then, grammatically explores rankshifted elements, successive rankshifting, degrees of rankshifting

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Publication Date
Mon Apr 03 2023
Journal Name
Aro-the Scientific Journal Of Koya University
The Most Common Characteristics of Fragile Video Watermarking
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The progress of network and multimedia technologies has been phenomenal during the previous two decades. Unauthorized users will be able to copy, retransmit, modify reproduction, and upload the contents more easily as a result of this innovation. Malicious attackers are quite concerned about the development and widespread use of digital video. Digital watermarking technology gives solutions to the aforementioned problems. Watermarking methods can alleviate these issues by embedding a secret watermark in the original host data, allowing the genuine user or file owner to identify any manipulation. In this study, lots of papers have been analyzed and studied carefully, in the period 2011–2022. The historical basis of the subject shou

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of the Families, Attitudes toward Environment Pollution
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Objectives: To evaluate the families’ attitudes toward environment pollution, and determine the relationship
between families’ attitudes towards environment pollution and their demographic characteristics of age,
education, type of family, and socioeconomic status.
Methodology: A descriptive design is carried throughout the present study to evaluate families’ attitudes toward
environment pollution for the period of October 5th2013 to May 7th2014. A non-probability "purposive" sample of
(110) families’ is selected. The sample is comprised of two groups; (75) urban families’ and (35) rural ones. An
evaluation tool is designed and constructed for the purpose of the study. It is consisted of (4) main parts;
dem

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