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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
Fri Jan 01 2016
Journal Name
Journal Of The American Pharmacists Association
Estimating the cost of unclaimed electronic prescriptions at an independent pharmacy
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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A comparison of the Semiparametric Estimators model smoothing methods different using
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In this paper, we made comparison among different parametric ,nonparametric and semiparametric estimators for partial linear regression model users parametric represented by ols and nonparametric methods represented by cubic smoothing spline estimator and Nadaraya-Watson estimator, we study three nonparametric regression models and samples sizes  n=40,60,100,variances used σ2=0.5,1,1.5 the results  for the first model show that N.W estimator for partial linear regression model(PLM) is the best followed the cubic smoothing spline estimator for (PLM),and the results of the second and the third model show that the best estimator is C.S.S.followed by N.W estimator for (PLM) ,the

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
The origin of bacterial contamination in AL-Habania reservoir in Iraq
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Bacterial contamination of AL-Habania reservoir was studied during the period from February 2005 to January 2006; samples were collected from four stations (AL-Warrar, AL-Theban regulator, middle of the reservoir and the fourth was towards AL-Razzaza reservoir). Coliform bacteria, faecal Coliforms, Streptococci, and faecal Streptococci were used as parameters of bacterial contamination in waters through calculating the most probable number. Highest count of Coliform bacteria (1500 cell/100ml) was recorded at AL-Razaza during August, and the lowest count was less than (300 cell/100ml) in the rest of the collection stations for all months. Fecal Coliform bacteria ranged between less than 300 cells/100ml in all stations for all months to 700 c

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The Political Intellectual Structures of open society according Karl Popper's Thought
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This research is trying to study the Intellectual political structures of the Open Society according to British Thinker –with Austrian origin- Karl Popper (1902-1994). In First Axe we dealt with the context of Open and Closed society in the Popper's thought. While in the Second Axe we studied the Utopian and graduated Engineering. Finally in the third Axe  for the Rationalism, Freedom, Individualism, and the Democracy of Equality. 

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
IMPLEMENTATION OF THE SKIP LIST DATA STRUCTURE WITH IT'S UPDATE OPERATIONS
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A skip list data structure is really just a simulation of a binary search tree. Skip lists algorithm are simpler, faster and use less space. this data structure conceptually uses parallel sorted linked lists. Searching in a skip list is more difficult than searching in a regular sorted linked list. Because a skip list is a two dimensional data structure, it is implemented using a two dimensional network of nodes with four pointers. the implementation of the search, insert and delete operation taking a time of upto . The skip list could be modified to implement the order statistic operations of RANKand SEARCH BY RANK while maintaining the same expected time. Keywords:skip list , parallel linked list , randomized algorithm , rank.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the strategic performance of agricultural projects by adopting international indicators
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The aim of this research is to test the relationship of influence and correlation between strategic performance and its five dimensions (financial dimension, after internal processes, after internal customer satisfaction, after learning and growth, environmental and social dimension), by adopting international indicators in agricultural projects To determine the extent of the differences between the research variable and its dimensions, and then try to come out with a number of recommendations that contribute to the evaluation of agricultural projects and their performance by diagnosing and treating deviations, and based on the importance of the research topic in agricultural institutions. Institutions of the Environment and Soci

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Publication Date
Sat Aug 01 2015
Journal Name
2015 Ieee Conference On Computational Intelligence In Bioinformatics And Computational Biology (cibcb)
Granular computing approach for the design of medical data classification systems
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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The Impact of Nutrition Education Program upon Pregnant Mothers’ Nutritional Knowledge
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Objective: Determine the effectiveness of the Nutrition Education Program upon the pregnant mothers'
nutritional knowledge.
Methodology: ٨ quazi-experimental study was carried out to determine the effectiveness of the nutrition
education program upon the pregnant mother's nutritional knowledge. A non-probability "purposive sample" of
(60) pregnant mother was selected from Al-bayaa' Primary Health Care Center in Baghdad City. These mothers
were divided into two equal groups; study group and control group. A questionnaire was developed as a tool of
data collection for the purpose of the study. A pilot study and follow-up was carried out to test the reliability and
validity of the questionnaire for the period of Octobe

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Bi-Distance Approach to Determine the Topological Invariants of Silicon Carbide
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          The use of silicon carbide is increasing significantly in the fields of research and technology. Topological indices enable data gathering on algebraic graphs and provide a mathematical framework for analyzing the chemical structural characteristics. In this paper, well-known degree-based topological indices are used to analyze the chemical structures of silicon carbides. To evaluate the features of various chemical or non-chemical networks, a variety of topological indices are defined. In this paper, a new concept related to the degree of the graph called "bi-distance" is introduced, which is used to calculate all the additive as well as multiplicative degree-based indices for the isomer of silicon carbide, Si2

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The Bifurcation Analysis of Food Web Prey- Predator Model with Toxin
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Abstract<p>Local and global bifurcations of food web model consists of immature and mature preys, first predator, and second predator with the current of toxicity and harvesting was studied. It is shown that a trans-critical bifurcation occurs at the equilibrium point <italic>E</italic> <sub>0</sub>, and it revealed the existence of saddle-node bifurcation occurred at equilibrium points <italic>E</italic> <sub>1</sub>, <italic>E</italic> <sub>2</sub> and <italic>E</italic> <sub>3</sub>. At any point, the occurrence of bifurcation of the pitch for</p> ... Show More
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