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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 Sep 03 2017
Journal Name
Baghdad Science Journal
Specific Activities of Natural Radionuclides and Annual Effective Dose Due to the Intake of Some Types of Children Powdered Milk Available in Baghdad Markets
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In this research the specific activity of natural radionuclides 226Ra, 232Th and 40K were determined by sodium iodide enhanced by thallium NaI(TI) detector and assessed the annual effective dose in Dielac 1 and 2 and Nactalia 1 and 2 for children of less than 1 year which are available in Baghdad markets. The specific activity of 40K has the greater value in all the types which is in the range of allowed levels globally that suggested by UNSCEAR. The mean value of annual effective doses were 2.92, 4.005 and 1.6325 mSv/y for 226Ra, 232Th and 40K respectively.

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Comparison of the Physical Trace of Global Luminosity Emission at Multiwavelength and Star Formation Rates of Luminous Infrared Galaxies Using Extragalactic Distance Scale Techniques
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This paper aims to study the rate of star formation (SFR) in luminous infrared galaxies at different wavelengths using distance measurement techniques (dl, dm) and to know which methods are the most accurate to determine the rate of star formation as we present through this research the results of the statistical analysis (descriptive statistics) for a sample of luminous infrared galaxies. The data used in this research were collected from the NASA Extragalactic Database (NED) and HYPERLEDA, then used to calculate the star formation rate and indicate the accuracy of the distance methods used (dl, dm). Two methods were tested on Hα, OII, FIR, radio continuum at 1.4 GHz, FUV, NUV, and total (FUV + FIR). The results showed that the dl

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Publication Date
Sun Oct 19 2025
Journal Name
Iraq Journal Of Market Research And Consumer Protection
Study of the qualitative characteristics of oils derived from fish waste running Asian Silurus triostequs and use of organic solvents in certain food systems
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Publication Date
Tue Apr 30 2019
Journal Name
International Journal Of Environmental Research
A Comparative Study for the Identification of Superior Biomass Facilitating Biosorption of Copper and Lead Ions: A Single Alga or a Mixture of Algae
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Publication Date
Wed Apr 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Talents Management in Consolidating Organizational Learning Process: An Applied Study at the Yemeni General Telecommunications Corporation
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This study aimed at accounting for the role of talents management in consolidating organizational learning process at the Yemeni General Corporation For telecommunication. To achieve the objective of the study, the researcher designed a questionnaire and administered it. The sample of the study consisted of (166) employees (General Manager, Manager and Department Head). They were selected randomly out of a total Population of (291) employees during the Year 2019. The descriptive analytic approach was used t reach conclusions.

The finding of the study revealed existence of effect of talents management dimensions, all together and alone, (talents polarization, talents development, talents maintenance and ma

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
A Nonlinear MIMO-PID Neural Controller Design for Vehicle Lateral Dynamics model based on Modified Elman Neural Network
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This paper presents a new design of a nonlinear multi-input multi-output PID neural controller of the active brake steering force and the active front steering angle for a 2-DOF vehicle model based on modified Elman recurrent neural. The goal of this work is to achieve the stability and to improve the vehicle dynamic’s performance through achieving the desired yaw rate and reducing the lateral velocity of the vehicle in a minimum time period for preventing the vehicle from slipping out the road curvature by using two active control actions: the front steering angle and the brake steering force. Bacterial forging optimization algorithm is used to adjust the parameters weights of the proposed controller. Simulation resul

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Publication Date
Tue Apr 02 2019
Journal Name
Artificial Intelligence Research
A three-stage learning algorithm for deep multilayer perceptron with effective weight initialisation based on sparse auto-encoder
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A three-stage learning algorithm for deep multilayer perceptron (DMLP) with effective weight initialisation based on sparse auto-encoder is proposed in this paper, which aims to overcome difficulties in training deep neural networks with limited training data in high-dimensional feature space. At the first stage, unsupervised learning is adopted using sparse auto-encoder to obtain the initial weights of the feature extraction layers of the DMLP. At the second stage, error back-propagation is used to train the DMLP by fixing the weights obtained at the first stage for its feature extraction layers. At the third stage, all the weights of the DMLP obtained at the second stage are refined by error back-propagation. Network structures an

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Simulation Study on Optically Designed Refractive Beam Expander for Nd: YAG Laser Harmonics for 7 Km Detection Range
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The simulation study has been conducted for the harmonics of Nd: YAG laser, namely the second harmonic generation SHG, the third harmonic generation THG, and the fourth harmonic generation FHG. Determination of beam expander's expansion ratio for specific wavelength and given detection range is the key in beam expander design for determining minimum laser spot size at the target. Knowing optimum expansion ratio decreases receiving unit dimensions and increases its performance efficiency. Simulation of the above mentioned parameters is conducted for the two types of refractive beam expander, Keplerian and Galilean. Ideal refractive indices for the lenses are chosen adequately for Nd: YAG laser harmonics wavelengths, so that increasing transm

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Publication Date
Thu Oct 01 2020
Journal Name
Bulletin Of Electrical Engineering And Informatics
Lightweight hamming product code based multiple bit error correction coding scheme using shared resources for on chip interconnects
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In this paper, we present multiple bit error correction coding scheme based on extended Hamming product code combined with type II HARQ using shared resources for on chip interconnect. The shared resources reduce the hardware complexity of the encoder and decoder compared to the existing three stages iterative decoding method for on chip interconnects. The proposed method of decoding achieves 20% and 28% reduction in area and power consumption respectively, with only small increase in decoder delay compared to the existing three stage iterative decoding scheme for multiple bit error correction. The proposed code also achieves excellent improvement in residual flit error rate and up to 58% of total power consumption compared to the other err

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Sliding mode control based on high-order extended state observer for flexible joint robot under time-varying disturbance
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Abstract. In this paper, a high order extended state observer (HOESO) based a sliding mode control (SMC) is proposed for a flexible joint robot (FJR) system in the presence of time varying external disturbance. A composite controller is integrated the merits of both HOESO and SMC to enhance the tracking performance of FJR system under the time varying and fast lumped disturbance. First, the HOESO estimator is constructed based on only one measured state to precisely estimate unknown system states and lumped disturbance with its high order derivatives in the FJR system. Second, the SMC scheme is designed based on such accurate estimations to govern the nominal FJR system by well compensating the estimation errors in the states and the lumped

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