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The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two researchers prepared a questionnaire according to the five-point Likert scale. In their preparation, they took into account the compatibility with the characteristics of the study community, and that the target research community is represented by auditors. Employees of the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as academics specialized in this field. The researchers reached conclusions, the most important of which was that the practice of professional skepticism leads to an increase in the quality of the auditor's performance by discovering errors and material misrepresentations resulting from fraud.

The most important recommendations reached by the two researchers is the need to oblige the auditor to apply the characteristics of professional skepticism when auditing financial statements, as they have a significant impact on the issuance of his professional judgment, and thus improve the quality of his performance

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Exploring the Factors Affecting the Elemental Cost Estimation with Relationship Analysis Using AHP
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Cost estimation is considered one of the important tasks in the construction projects management. The precise estimation of the construction cost affect on the success and quality of a construction project. Elemental estimation is considered a very important stage to the project team because it represents one of the key project elements. It helps in formulating the basis to strategies and execution plans for construction and engineering.  Elemental estimation, which in the early stage, estimates the construction costs depending on  . minimum details of the project so that it gives an indication for the initial design stage of a project. This paper studies the factors that affect the elemental cost estimation as well as the rela

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Science And Research (ijsr)
The Linear Delay Fourth Order Eigen-Value Problems Solved By the Collocation Method
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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Improve The Fully Convolutional Network Accuracy by Levelset and The Deep Prior Method
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     Deep learning techniques allow us to achieve image segmentation with excellent accuracy and speed. However, challenges in several image classification areas, including medical imaging and materials science, are usually complicated as these complex models may have difficulty learning significant image features that would allow extension to newer datasets. In this study, an enhancing technique for object detection is proposed based on deep conventional neural networks by combining levelset and standard shape mask. First, a standard shape mask is created through the "probability" shape using the global transformation technique, then the image, the mask, and the probability map are used as the levelset input to apply the image segme

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study Properties (Compressive And Tensile And Wear) For The Composite Materials Hybried
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  This study included prepared samples of epoxy reinforced by the novolac , aluminum , glass powder and epoxy reinforced by aluminum , glass powder and epoxy alone .They are used as reinforced materials of volum fraction amounting 40% .  The mechanical properties inclouded ( tensile , compressive and wear) where the wear test inclouded different applied loads (5,10,15) . From the results showed the epoxy reinforced by aluminum and glass powder has higher compressive strength (56.91) Mpa and higher tensile strength (132.2) Mpa .But the epoxy alone has higher wear rate and the epoxy reinforced by aluminum and glass powder which have higher elasticity of modulus from the tensile test (315.7) Mpa

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Publication Date
Tue May 01 2012
Journal Name
Journal Of Engineering
Study on wind loads coefficients and flow field characteristics around the parabolic trough with stiffeners
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wind load coefficient

Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm and Thermodynamic Studies on the Ciprofloxacin Adsorption from Aqueous Solution Using Aleppo bentonite
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          Aleppo bentonite was investigated to remove ciprofloxacin hydrochloride from aqueous solution. Batch adsorption experiments were conducted to study the several factors affecting the removal process, including contact time, pH of solution, bentonite dosage, ion strength, and temperature. The optimum contact time, pH of solution and bentonite dosage were determined to be 60 minutes, 6 and 0.15 g/50 ml, respectively. The bentonite efficiency in removing CIP decreased from 89.9% to 53.21% with increasing Ionic strength from 0 to 500mM, and it increased from 89% to 96.9% when the temperature increased from 298 to 318 K. Kinetic studies showed that the pseudo second-order model was the best in describing  the adsorption sys

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Advanced Computer Science And Applications
Fast Hybrid String Matching Algorithm based on the Quick-Skip and Tuned Boyer-Moore Algorithms
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
A Hybrid Algorithms Based on the Aizawa Attractor and Rabbit-Lightweight Cipher for Image Encryption
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     Social media and networks rely heavily on images. Those images should be distributed in a private manner. Image encryption is therefore one of the most crucial components of cyber security. In the present study, an effective image encryption technique is developed that combines the Rabbit Algorithm, a simple algorithm, with the Attractor of Aizawa, a chaotic map. The lightweight encryption algorithm (Rabbit Algorithm), which is a 3D dynamic system, is made more secure by the Attractor of Aizawa. The process separates color images into blocks by first dividing them into bands of red, green, and blue (RGB). The presented approach generates multiple keys, or sequences, based on the initial parameters and conditions, which are

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Publication Date
Mon Oct 25 2021
Journal Name
Iraqi Journal Of Science
The Thermal Effect on PLA And PLA / Curcumin Composite Properties under Positron Annihilation Lifetime Spectroscopy
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     In this study, pure polylactic acid (PLA) and composite polylactic acid/ curcumin (PLA / Cur) were prepared by a suspension of ultrasonically agitated micrometer-sized curcumin powder, which was mixed with chloroform solvent  under slow mechanical stirring and incorporated into the PLA. The resulting suspension was used to cast free-standing PLA / Cur composite films. The filler content was chosen to be 2.0 wt % curcumin. Physical properties (glass transition, temperature, mechanical and thermodynamic) were analyzed by Positron Annihilation Lifetime Spectroscopy (PALS), which is a unique tool for analyzing the defects of polymer materials. The free volume and holebility of PLA and PLA / Cur were studied&nbsp

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Improved Naked Mole-Rat Algorithm Based on Variable Neighborhood Search for the N-Queens Problem
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     Solving problems via artificial intelligence techniques has widely prevailed in different aspects. Implementing artificial intelligence optimization algorithms for NP-hard problems is still challenging. In this manuscript, we work on implementing the Naked Mole-Rat Algorithm (NMRA) to solve the n-queens problems and overcome the challenge of applying NMRA to a discrete space set. An improvement of NMRA is applied using the aspect of local search in the Variable Neighborhood Search algorithm (VNS) with 2-opt and 3-opt. Introducing the Naked Mole Rat algorithm based on variable neighborhood search (NMRAVNS) to solve N-queens problems with different sizes. Finding the best solution or set of solutions within a plausible amount of t

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