Preferred Language
Articles
/
jpgiafs-1209
The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
...Show More Authors

              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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
2019 9th International Ieee/embs Conference On Neural Engineering (ner)
Differences in EMG Feature Space between Able-Bodied and Amputee Subjects for Myoelectric Control
...Show More Authors

View Publication
Scopus (24)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Serum Myelin Oligodendrocyte Glycoprotein and Myelin Protein Zero as Diagnostic Biomarkers in Diabetic Neuropathy
...Show More Authors

Background: Diabetic neuropathy can affect any peripheral nerve, including sensory neurons, motor neurons, and the autonomic nervous system. Therefore, diabetic neuropathy has the potential to affect essentially any organ and can affect parts of the nervous system like the optic nerve, spinal cord, and brain. In addition, chronic hyperglycemia affects Schwann cells, and more severe patterns of diabetic neuropathy in humans involve demyelization. Schwann cell destruction might cause a number of changes in the axon. study aims to evaluate serum myelin protein level as a predicting marker in the diagnosis of diabetic neuropathy and to prevent early neuropathy complications of type 2 diabetes.

Sub

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed May 13 2020
Journal Name
Nonlinear Engineering
Two meshless methods for solving nonlinear ordinary differential equations in engineering and applied sciences
...Show More Authors
Abstract<p>In this paper, two meshless methods have been introduced to solve some nonlinear problems arising in engineering and applied sciences. These two methods include the operational matrix Bernstein polynomials and the operational matrix with Chebyshev polynomials. They provide an approximate solution by converting the nonlinear differential equation into a system of nonlinear algebraic equations, which is solved by using <italic>Mathematica</italic>® 10. Four applications, which are the well-known nonlinear problems: the magnetohydrodynamic squeezing fluid, the Jeffery-Hamel flow, the straight fin problem and the Falkner-Skan equation are presented and solved using the proposed methods. To ill</p> ... Show More
Scopus (16)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Sun Sep 01 2024
Journal Name
Journal Of Energy Storage
Nanofluid-assisted enhanced sealing security for efficient geological hydrogen storage in Saudi Arabian basalt
...Show More Authors

The modification of hydrophobic rock surfaces to the water-wet state via nanofluid treatment has shown promise in enhancing their geological storage capabilities and the efficiency of carbon dioxide (CO2) and hydrogen (H2) containment. Despite this, the specific influence of silica (SiO2) nanoparticles on the interactions between H2, brine, and rock within basaltic formations remains underexplored. The present study focuses on the effect of SiO2 nanoparticles on the wettability of Saudi Arabian basalt (SAB) under downhole conditions (323 K and pressures ranging from 1 to 20 MPa) by using the tilted plate technique to measure the contact angles between H2/brine and the rock surfaces. The findings reveal that the SAB's hydrophobicity intensif

... Show More
View Publication
Scopus (18)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2017
Journal Name
International Journal Of Heat And Mass Transfer
Melting enhancement in triplex-tube latent thermal energy storage system using nanoparticles-fins combination
...Show More Authors

View Publication
Scopus (201)
Crossref (193)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Fifth International Conference On Applied Sciences: Icas2023
A modified Mobilenetv2 architecture for fire detection systems in open areas by deep learning
...Show More Authors

This research describes a new model inspired by Mobilenetv2 that was trained on a very diverse dataset. The goal is to enable fire detection in open areas to replace physical sensor-based fire detectors and reduce false alarms of fires, to achieve the lowest losses in open areas via deep learning. A diverse fire dataset was created that combines images and videos from several sources. In addition, another self-made data set was taken from the farms of the holy shrine of Al-Hussainiya in the city of Karbala. After that, the model was trained with the collected dataset. The test accuracy of the fire dataset that was trained with the new model reached 98.87%.

Scopus Crossref
Publication Date
Tue Feb 18 2025
Journal Name
Iranian Journal Of Science
Exploring Neimark-Sacker Bifurcation and Chaos Control in a Tri-species Discrete-Time Model
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Thu Aug 15 2019
Journal Name
Scholarspace
Folklore as Resistance in Postcolonial Narratives and Cultural Practices: Hawaiian, African American, and Iraqi
...Show More Authors

Colonialism radically transformed the cultures of colonized peoples, often rupturing Indigenous traditions and folklore. Whether creating colonial discourse, promoting orientalist literature, advocating western educational institutions, or through biased media representations, imperial powers systematically oppressed Indigenous and Native peoples. Subjugated communities, however, created, and still form postcolonial discourse from their knowledge systems. This discourse insists on Indigenous and Native culture as central to Indigenous and Native peoples identity. This study examines the postcolonial literature of three groups: Kānaka Maoli, African Americans, and Iraqis. The scope of this dissertation scrutinizes how folklore is employed

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 14 2025
Journal Name
South Eastern European Journal Of Public Health
Deep learning-based threat Intelligence system for IoT Network in Compliance With IEEE Standard
...Show More Authors

The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre

... Show More
View Publication
Crossref
Publication Date
Wed Jan 17 2024
Journal Name
Journal Of Microbiology, Biotechnology And Food Sciences
Enterococcus faecium BACTERIOCIN EFFLUX PUMP MexA GENE AND PROMOTE SKIN WOUND HEALING IN MICE
...Show More Authors

The process involved isolating E. faecium from the gut of honeybees, screening the bacterium for bacteriocin-like inhibitory substance (BLIS), evaluating its impact on the expression of the mexA gene in multidrug-resistant (MDR) P. aeruginosa, and determining the role of bacteriocin in treating infected wounds in mice through histopathological examination. After evaluating the best circumstances for producing BLIS, it was discovered that glucose was a superior carbon source and yeast extract was the best source of nitrogen. The pH was found to be 5, the ideal incubation time was 72 hours, and ammonium sulfate salt was used for partial purification at 80% saturation. The identification of MDR P. aeruginosa isolates from pus infection

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (6)
Scopus Clarivate Crossref