Preferred Language
Articles
/
jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Idealism in Geoffrey Chaucer’s“General Prologue” to The Canterbury Tales
...Show More Authors

The aim of this research is to analyze Chaucer’s use of idealism in the “General Prologue” to The Canterbury Tales. Idealism is defined as a belief that ideals are the only true reality. Therefore, it stresses the mental or spiritual over the material objects.Idealism is widely used during the Middle Ages, especially by Geoffrey Chaucer, who is England’s most famous poet. The Canterbury Tales  is his masterpiece. This Research analyzes ideals in the “General Prologue” toThe Canterbury Tales.

The conclusion of the present research shows that Chaucer uses idealism to criticize the follies and weaknesses of his age.Besides, he finds that adherence to ideal values is a means to cultivate morality leading to perfectio

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
A new vision for the classic in contemporary fashion designResearch
...Show More Authors

        fashion designers who have benefited greatly from the mobilization of ancient aesthetic ideas in the heritage of the people and guaranteed in their productions so that there is no change In the aesthetic value created by the designers of the research in the ancient heritage to find new signs that reflect the connection of man to the present as the aesthetic value of all the man created by the designs of fabrics and fashion through the ages      The problem of research was determined in the absence of a precise understanding of the nature of classical thought in fashion and the absence of a clear perception of the sustainability of this thought in contemporary fashion. He

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Orbital factors in the hair Alberdony: (Denial is a model
...Show More Authors

The theory of Pilgrims in the Magra is based on Dekru's view that the mgha is considered a pilgrim, and that the pilgrims are pilgrims
Tujia purely exposes the abstract temptation structure, and that the discharge of the Mfezouz Mfarouz is through factors
This theory tends to highlight the role of pilgrim function as a language
There is no preservation unless directed towards a particular outcome. Gemma can include morphine blindness
Or formulas that allow for the presentation of a pilgrimage to a writer in addition to the content of the news, and the guidance of the recipient
In one direction or another.
 The orbital masses are one of these morphines and functional components that achieve function
The Togolese

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 29 2019
Journal Name
Journal Of The College Of Education For Women
The Repetition in Bushra Al Bustany Poetry: A Stylistic Study
...Show More Authors

يعد التكرار من الظواهر الاسلوبية التي اتخذت دورها في بناء النص الشعري الحديث ويقوم على جملة من الاختيارات الاسلوبية لمادة دون أخرى ولصياغة لغوية دون سواها ، مما  يكشف في النهاية عن سرّ ميل هذا النص الشعري أو ذاك لهذا النمط الاسلوبي دون غيره ، وعلى الرغم من ان التكرار يعد مسألة عامة وشائعة في العمل الأدبي ، فأن الاهتمام بهذا الجانب من المنهج الاسلوبي يأتي من جهة كونه مهيمناً له ايحاءاته ودلال

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Factors Affecting the Drag Coefficient in Non- Newtonian Fluids
...Show More Authors

The aim of this research is to study the factors affecting drag coefficient (C d ) in
non-Newtonian fluids which are the rheological properties ,concentrations of non-
Newtonian fluids, particle shape, size and the density difference between particle and
fluid .Also this study shows drag coefficient (C d ) and particle Reynolds' number (Re
P ) relationship and the effect of rheological properties on this relationship.
An experimental apparatus was designed and built, which consists of Perspex pipe
of length of 160 cm. and inside diameter of 7.8 cm. to calculate the settling velocity,
also electronic circuit was designed to calculate the falling time of particles through
fluid.
Two types of solid particles were

... Show More
View Publication Preview PDF
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The New Russian Orientation towards the Eastern European Region after 2021
...Show More Authors

The arrival of Russian President Vladimir Putin to power in the Russian Federation is an important factor in delineating a new approach to Russian policy towards regions that have great strategic importance affecting its national security. Therefore, NATO's progress eastward towards these regions prompts Russia to delineate a new strategy to confront this progress as well as preserving its control in the near neighboring regions represented by the countries of Eastern Europe, especially after the changes that occurred in those regions following the color revolutions that swept the region, such as the first application of this Russian policy in 2014, through the annexation of Crimea, and the latest military operations in Ukraine i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Russian foreign policy towards the Arab Gulf For the post-2001
...Show More Authors

The Russian foreign policy of the post-cold-war era faced dilemmas in the light of the international and regional realities of the disintegration of the Soviet Union and the formation of a new unipolar international order led by the United States of America. Thus, Russian foreign policy-making was divided over the nature of the foreign policy to be followed. The achievement of the Russian goals, especially as the objectives of Russian foreign policy have been set within the framework of trying to regain the status and leading role, as well as the establishment of some fundamental changes to be consistent with the new international situation of the post-one The Russian Federation has adopted in the sphere of its foreign policy to the vari

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 31 2022
Journal Name
College Of Islamic Sciences
Weighting between the texts as the ruling when Imam Al-Salmi
...Show More Authors

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.

... Show More
View Publication Preview PDF
Publication Date
Fri May 03 2024
Journal Name
International Journal Of Economics And Finance Studies
THE CREDIT BUREAU SYSTEM'S ROLE IN ACHIEVING THE BANKING SOUNDNESS PRINCIPLE
...Show More Authors

The regulatory authorities have implemented various standards to address the risks associated with credit facilities. One important aspect is the use of the Credit Bureau System (CBS), which plays a central role in ensuring banking soundness. Thus, the study seeks to explore the role of CBS in attaining banking soundness as a fundamental principle. The research sample consisted of three Iraqi banks spanning from 2010 to 2022. The research findings indicated that the implementation of CBS had a significant positive impact on achieving Banking Soundness (BS) rates in my bank. Furthermore, the asset quality index's value increased significantly, surpassing the standard value of 5%. It became evident that the banks needed to formulate a well-de

... Show More
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Planning the main production tables using the correct binary programming method
...Show More Authors

This research include building mathematical models for aggregating planning and shorting planning by using integer programming technique for planning master production scheduling in order to control on the operating production for manufacturing companies to achieve their objectives of increasing the efficiency of utilizing resources and reduce storage and  improving customers service  through  deliver in the actual dates and reducing delays.

View Publication Preview PDF
Crossref