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The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
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The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Earnings Quality, As for the second model, it was adopted on the model (Jones, 1999) modified by (Dechow et al. ,1995) to measure the Earnings Quality by measuring the total, optional, and non-optional dues. The presence of quality auditing for audit firms and audit firms that audited the research sample companies and there are statistically significant indications about the practice of some Iraqi companies listed on the Iraq Stock Exchange for profit management But in varying proportions and the absence of a statistically significant impact of the auditing quality metrics on the Earnings Quality in companies listed on the Iraq Stock Exchange.

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Publication Date
Fri Jan 01 2016
Journal Name
Machine Learning And Data Mining In Pattern Recognition
A New Strategy for Case-Based Reasoning Retrieval Using Classification Based on Association
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Scopus (7)
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Publication Date
Tue Dec 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
A Haptic feedback system based on leap motion controller for prosthetic hand application
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Leap Motion Controller (LMC) is a gesture sensor consists of three infrared light emitters and two infrared stereo cameras as tracking sensors. LMC translates hand movements into graphical data that are used in a variety of applications such as virtual/augmented reality and object movements control. In this work, we intend to control the movements of a prosthetic hand via (LMC) in which fingers are flexed or extended in response to hand movements. This will be carried out by passing in the data from the Leap Motion to a processing unit that processes the raw data by an open-source package (Processing i3) in order to control five servo motors using a micro-controller board. In addition, haptic setup is proposed using force sensors (F

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Familial Pulmonary Alveolar Microlithiasis: A Rare Case Report with Emphasis on Imaging Findings
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ABSTRACT Pulmonary alveolar microlithiasis is rare infiltrative pulmonary disease characterized by intra-alveoli deposition of microliths. We present a familial case of an adult female with complaint of progressive shortness of breath on exertion. Chest radiograph showed innumerable tiny dense nodules, diffusely involving both lungs mainly the lower zones. High-resolution CT scan illustrated widespread intra-alveolar microliths, diffuse ground-glass attenuation areas and septal thickening predominantly in the basal regions. Chest radiograph is all that is needed for the diagnosis of this case but CT scan was done to demonstrate the extent and severity of this disease

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
A Novel Technique for Secure Data Cryptosystem Based on Chaotic Key Image Generation
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The advancements in Information and Communication Technology (ICT), within the previous decades, has significantly changed people’s transmit or store their information over the Internet or networks. So, one of the main challenges is to keep these information safe against attacks. Many researchers and institutions realized the importance and benefits of cryptography in achieving the efficiency and effectiveness of various aspects of secure communication.This work adopts a novel technique for secure data cryptosystem based on chaos theory. The proposed algorithm generate 2-Dimensional key matrix having the same dimensions of the original image that includes random numbers obtained from the 1-Dimensional logistic chaotic map for given con

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Scopus (10)
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Modified Symmetric Key Fully Homomorphic Encryption Scheme Based on Read-Muller Code
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Homomorphic encryption became popular and powerful cryptographic primitive for various cloud computing applications. In the recent decades several developments has been made. Few schemes based on coding theory have been proposed but none of them support unlimited operations with security.   We propose a modified Reed-Muller Code based symmetric key fully homomorphic encryption to improve its security by using message expansion technique. Message expansion with prepended random fixed length string provides one-to-many mapping between message and codeword, thus one-to many mapping between plaintext and ciphertext. The proposed scheme supports both (MOD 2) additive and multiplication operations unlimitedly.   We make an effort to prove

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Scopus (6)
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Publication Date
Wed Sep 26 2018
Journal Name
Communications In Computer And Information Science
A New RGB Image Encryption Based on DNA Encoding and Multi-chaotic Maps
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Publication Date
Wed May 26 2021
Journal Name
Energies
Rotational Piezoelectric Energy Harvesting: A Comprehensive Review on Excitation Elements, Designs, and Performances
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Rotational Piezoelectric Energy Harvesting (RPZTEH) is widely used due to mechanical rotational input power availability in industrial and natural environments. This paper reviews the recent studies and research in RPZTEH based on its excitation elements and design and their influence on performance. It presents different groups for comparison according to their mechanical inputs and applications, such as fluid (air or water) movement, human motion, rotational vehicle tires, and other rotational operational principal including gears. The work emphasises the discussion of different types of excitations elements, such as mass weight, magnetic force, gravity force, centrifugal force, gears teeth, and impact force, to show their effect

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Publication Date
Wed Aug 28 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
A Novel Anomaly Intrusion Detection Method based on RNA Encoding and ResNet50 Model
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Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

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Publication Date
Wed Aug 28 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
A Novel Anomaly Intrusion Detection Method based on RNA Encoding and ResNet50 Model
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Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

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Publication Date
Thu Feb 29 2024
Journal Name
Iraqi Journal Of Science
Tigecycline is the Most Effective against Multi-Drug Resistant Klebsiella pneumoniae Recovered from Burn Wound Infections in Two Hospitals in Al-Kut City, Iraq
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     Klebsiella pneumoniae is among the most frequent microorganisms isolated from infections of burn wounds. This cross-sectional study aimed to investigate the distribution of multi-drug resistant (MDR) K. pneumoniae in two burn hospitals and the antibiotic resistance profile in different burn regions of the same patient. It was performed in two hospitals (Al-Zahraa and Al-Karama) in Al-Kut, Iraq, between January and May 2022. Totally, 100 burn swabs were collected from 40 patients of both genders suffering from burn wound infections, with ages ranging between 3 and 50 years. Klebsiella pneumoniae were isolated and identified using conventional methods followed by VITEK®2 system and confirmed via polymerase chain reaction targeting t

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