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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 Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Calculate the sum of squares for parts (vehicles) SSE in 2n global trials with total integration In a suggested manne
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In order to serve the field of knowledge in the field of design and analysis of experiments by adopting formulas and methods that are easy and simple in arithmetic work, especially in experiments that require many calculations for squares, including tests of type
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Publication Date
Mon Dec 20 2021
Journal Name
International Journal Of Human Rights In Healthcare
Organizational health between theory and practice field research in the General Company for Petroleum Products
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Purpose

This study aims to measure the basic foundations of organizational health in the General Company for Food Products and to indicate the extent of its presence or not within the company under investigation.

Design/methodology/approach

This research was completed using a descriptive and analytical approach using a sample of 97 employees from the General Company for Petroleum Products. Calculating the arithmetic mean, standard deviation, coefficient of variation, and confirmatory factor analysis are all part of the data processing process.

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
The Innovative Method for Vaccine Preparation Against Multidrug Resistant and Virulence Acinetobacter baumannii Iraqi Isolates
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The expanding of the medically important diseases created by multidrug-resistant Acinetobacter baumannii warrants the evolve a new methodology for prevention includes vaccination and treatment. Totally of forty-five clinical isolates identified as A.baumannii were obtained from hospitalized patients from three hospital in Baghdad City during the period from February 2016 to August 2016. Followed by diagnosing using different methods. Every strain was tested for susceptibility testing also some important virulence factorswere detected. Two isolates were chosen for the immunization and vaccine model, the first one remittent for most antibiotics except one are too virulence (strong) and the second is less virulent and resistance (weak).Enzyme-

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Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Comparing the Design Alternatives Using Building Information Model (BIM) and Constructability in Iraqi Construction Projects
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The Iraqi construction industry suffers from many issues that lead to many design errors, clashes, delays and cost overruns. Therefore, applying constructability will prevent these issues from happening, as it has proven its positive effect in different projects around the world. The goal of this paper is to use building information modelling (BIM) to assess the constructability, provide the opportunities for the project stakeholders to choose the best constructable design alternative and find the affection of applying constructability on project cost. The practical side of this research consists of two parts: in the first part, 37 factors are collected from the literature review as factors that effect on constructability. After tha

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Publication Date
Thu Oct 14 2021
Journal Name
Kufa Medical Journal
The Relationship between Knowledge and Practice in Clinical Breast Examination among Women in Baghdad, Iraq
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Aim: This study aims to determine both the level  of knowledge, attitude, and practice  in clinical breast examination in women and the relationship between knowledge and practice.Data collection was performed within a three-month period starting from February 2019 on.  Subjects and Method: A cross-sectional analytical study included 657 non-randomly selected women visiting primary health care centers in Baghdad city with an average of age between (20-59) years old.  Results: Only 51.8% ever heard of clinical breast examination. The mean knowledge score for clinical breast examination was (51.2±44). Only 5.5% of women performed regular clinical breast examinations. Participants who adequately practice clinical breast examinatio

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Publication Date
Tue May 20 2008
Journal Name
Journal Of Planner And Development
The Slum areas between reality and aspiration Towards sustainable environment Case stady”Um AL-warid”
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One of the most enduring expressions of urban poverty in developing countries is the proliferation of slums and informal settlements .these settlements have the most deplorable living and environmental conditions within the city and are characterized by inadequate water supply, squalid conditions of environmental sanitation .overcrowded and dilapidated habitation, hazardous location .insecure tenure and vulnerability to serious health risks among many others .its in recognition of the of the development challenges to significantly improve the lives of at least 800000 people allover the country So our objectives in this research are the ensuring of a durable improvement of housing conditions and housing environment of poor people

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Publication Date
Fri Jun 30 2023
Journal Name
Biomedical And Pharmacology Journal
Study the Bacterial Activity Isolated from Colon and Rectal Cancer Biopsy in Cell Lines Culture
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Colorectal cancer (CRC) is the most common disease and cause of death globally. The aim of the study is investigation and detection of some bacterial interfering with CRC occurrence and progression. The study conducted between September 2022 till February 2023, a total of 50 specimens were collected from confirmed CRC patients. In addition, 50 stool specimens were collected from Healthy volunteers, considers as control group. Isolation and identification of bacteria in all collected specimens were done by using cultural and differential media (blood agar, macconkey agar and Pfizer agar), as well as the VITEK- 2 compact system. The bacterial species, in the specimens of control were ( Escherichia coli 50 (86.20%), Klebsiella Pneumoni

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
The Suggested Reciprocal Relationship between Maximum, Minimum and Optimum Usable Frequency Parameters Over Iraqi Zone
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In this work, the relationship between the ionospheric parameters (Maximum Usable Frequency (MUF), Lowest Usable Frequency (LUF) and Optimum working Frequency (OWF)) has been studied for the ionosphere layer over the Iraqi zone. The capital Baghdad (44.42oE, 33.32oN) has been selected to represent the transmitter station and many other cities that spread over Iraqi region have represented as receiver stations. The REC533 communication model considered as one of the modern radio broadcasting version of ITU has been used to calculate the LUF parameter, while the MUF and OWF ionospheric parameters have been generated using ASAPS international communication model which represents one of the most advanced  and accurate HF sky wave prop

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Publication Date
Sat May 15 2004
Journal Name
Journal Of Biotechnology Research Center
The Morphological and Histopathological Liver Abnormalities Caused by Carbamazepine-Induced Injury in Female Albino Mice
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Background: The adverse effects of drugs can damage various organs, especially the liver, leading to a hepatic injury known as hepatotoxicity. Drug-induced liver injury (DILI) is challenging nowadays because of the large number of different drugs used, one of the offending medications that cause DILI is carbamazepine (CBZ), since the liver has an array of functions including detoxification, it will deal with several damages caused by exposure to the drugs. Objective: investigate the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment on morphological and histopathological levels. Materials and Methods: 20mg/kg/day of CBZ was administered orally for (14) days to (10) female mice, another (10) mice were taking t

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The American Occupation Policy toward Japan 1945-1951 and Iraq 2003-2008: Comparative Historical Study
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With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

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