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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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the investments Iraqi fund External Development /an applied study
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The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

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Publication Date
Sun Apr 02 2023
Journal Name
Journal Of Oral Microbiology
Current concepts in the pathogenesis of periodontitis: from symbiosis to dysbiosis
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Publication Date
Fri Nov 13 2020
Journal Name
Mechanics Of Advanced Materials And Structures
Enhancing the strength of reinforced concrete columns using steel embedded tubes
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This paper demonstrates an experimental and numerical study on the behavior of reinforced concrete (RC) columns with longitudinal steel embedded tubes positioned at the center of the column cross-section. A total of 12 pin-ended square sectional columns of 150 × 150 mm having a total height of 1400 mm were investigated. The considered variables were the steel tube diameters of 29, 58, and 76 mm and the load eccentricity (0, 50, and 150) mm. Accordingly, these columns were divided into three groups (four columns in each group) depending on the load eccentricity (e) to column depth (h) ratio (e/h = 0, 1/3, and 1). For each group, one column was solid (reference), and the other three columns contained steel tubes with hollow rat

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Publication Date
Mon Aug 29 2022
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
The Recent Advances of Metal–Organic Frameworks in Electric Vehicle Batteries
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High-power density supercapacitors and high-energy–density batteries have gotten a lot of interest since they are critical for the power supply of future electric cars, portable electronic gadgets, unmanned aircraft, and so on. The electrode materials used in supercapacitors and batteries have a significant impact on the practical energy and power density. Metal–organic frameworks (MOFs) have the outstanding electrochemical ability because of their ultrahigh porous structure, ease of functionalization, and great specific surface area. These features make it an intriguing electrode material with good electrochemical efficiency for high-storage batteries. Thus, this review summarizes current developments in MOFs-based materials as an elec

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Synthesis of Functionalized Silica from Rice Husks Containing C-I End Group
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In this paper, we have extracted Silica from rice husk ash (RHA) by sodium hydroxide to produce sodium silicate. 3-(chloropropyl)triethoxysilane (CPTES) functionalized with sodium silicate via a sol-gel method in one pot synthesis to prepare RHACCl. Chloro group in compound RHACCl replacement in iodo group to prepere RHACI. The FT-IR clearly showed absorption band of C-I at 580 cm-1. Functionalized silica RHACI has high surface area (410 m2/g) and average pore diameter (3.8 nm) within mesoporous range. X-ray diffraction pattern showed that functionalized silica RHACI has amorphous phase .Thermogravemitric analysis (TGA) showed two decomposition stages and SEM morphology of RHACI showed that the particles have irregu

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Compared to the poverty indicators in Iraq in 2007
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     There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.

     In order to provide a database that target the poor  , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.

    Here the goal of the research is the identify the factors affecti

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Semiotics label in the Dalia Duaeed Bin al- summa
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Form naming system Simiaúaa can not be studied in isolation from the dimensionality of social and psychological , no doubt that names carry data psyche during social interaction , deflagration volunteered her body signifier in formats that meet the margin emotional part of the signified , Vtngams forms functions in coordinated trading to function as semantic double , it operates on coding , as well as carry emotional charge .
The science of semiotics cares Pettmvsal indications and forms of circulation, and is made form the semantic patterns , and pattern of production , and methods of functioning . Stop quite a few specialists and critics and researchers at Dalia ignorant poet and knight known ( Duraid bin embolism Jashmi ) ; it rep

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Written Text in Conceptual Art (An Analytical Study)
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The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).

The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?

The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Rules for dealing with the offender in Islamic thought
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Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Aesthetic values of the decorations heterogeneities in Islamic architecture: وسام كامل عبد الامير، أشرف كامل عبد الامير
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Covariance technique represents a design to bring out the decorative components And organized in unfamiliar a manner Turn to custom patterned to make a qualitative difference in the pattern of the general composition of the implicit overall,question research problem emerges Based on the above, (Is the aesthetic values of the property heterogeneities in Islamic architecture configurations decorations?). Detect it through the knowledge of the species and decorative components containing heterogeneities And his methods within each of Iraq and Iran and theoretical framework try to monitor the opinions and threads aesthetic perception in the Islamic and Construction decorative art formations in Islamic architecture and features of heterogenei

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