Preferred Language
Articles
/
jeasiq-1605
Limit the auditor's personal judgment and its reflection on the quality of the audit report
...Show More Authors

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implementation of the analytical procedures and audit of the accounting estimates, reflected negatively on the quality of his final report, and for this is limiting the personal judgment of the auditor is necessary from While rationalizing it through international auditing standards, The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when performing audit work, preparing the report, determining the role of international auditing standards in reducing the auditor's personal judgment, and determining the relationship between the auditor's personal judgment and the quality of his report. The researchers reached a set of conclusions, the most important of which is when the auditor performs his personal provisions, he is committed to implementing the requirements of the international auditing standards at a high rate, which is close to the ideal state of compliance ratio, which helps in reducing the risk of personal judgment of the auditor and reducing them. As a result, the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of recommendations, namely: the necessity of researchers' interest in the subject of limiting the auditor's personal judgments and attention to the entrance of the standards of ethical and professional conduct, as well as the international auditing standards as the most important approaches used in reducing personal judgments With training activities related to personal governance and enhancing awareness and confidence in it to enhance the expertise of auditors

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Oct 09 2019
Journal Name
Engineering, Technology & Applied Science Research
Numerical Analysis of Segmental Post Tensioned Concrete Beams Exposed to High Fire Temperature
...Show More Authors

The main objective of this study is to characterize the main factors which may affect the behavior of segmental prestressed concrete beams comprised of multi segments. The 3-D finite element program ABAQUS was utilized. The experimental work was conducted on twelve simply supported segmental prestressed concrete beams divided into three groups depending on the precast segments number. They all had an identical total length of 3150mm, but each had different segment numbers (9, 7, and 5 segments), in other words, different segment lengths. To simulate the genuine fire disasters, nine beams were exposed to high-temperature flame for one hour, the selected temperatures were 300°C (572°F), 500°C (932°F) and 700°C (1292°F) as recomm

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Results In Engineering
Behavioral nonlinear modeling of prestressed concrete flexural members with internally unbonded steel strands
...Show More Authors

View Publication
Scopus (20)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Mon Feb 01 2010
Journal Name
Oral Surgery, Oral Medicine, Oral Pathology, Oral Radiology, And Endodontology
Oral Candida flora in a group of Jordanian patients with β-thalassemia major
...Show More Authors

Objective Thalassemic patients present with multiple immune abnormalities that may predispose them to oral Candida, however this has not been investigated. The aim of this study was to assess oral candidal colonization in a group of patients with β-thalassemia major both qualitatively and quantitatively. Study design The oral mycologic flora of 50 β-thalassemia major patients and 50 age- and sex-matched control subjects was assessed using the concentrated oral rinse technique. Candida species were identified using the germ tube test and the Vitek yeast identification system. Results Oral Candida was isolated from 37 patients (74%) and 28 healthy subjects (56%; P = .04). The mean candidal count was significantly higher in thalassemic patie

... Show More
View Publication
Scopus (10)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Experimental Evaluation of PV Panel Efficiency Using Evaporative Cooling Integrated with Water Spraying
...Show More Authors

In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Thu Aug 02 2018
Journal Name
European Journal Of Oral Sciences
Identification of key determinants in<i>Porphyromonas gingivalis</i>host-cell invasion assays
...Show More Authors

View Publication
Scopus (7)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Materials Today Communications
Improved mechanical properties of sol-gel derived ITO thin films via Ag doping
...Show More Authors

View Publication
Scopus (20)
Crossref (23)
Scopus Clarivate Crossref
Publication Date
Sat Apr 15 2023
Journal Name
Journal Of Robotics
A New Proposed Hybrid Learning Approach with Features for Extraction of Image Classification
...Show More Authors

Image classification is the process of finding common features in images from various classes and applying them to categorize and label them. The main problem of the image classification process is the abundance of images, the high complexity of the data, and the shortage of labeled data, presenting the key obstacles in image classification. The cornerstone of image classification is evaluating the convolutional features retrieved from deep learning models and training them with machine learning classifiers. This study proposes a new approach of “hybrid learning” by combining deep learning with machine learning for image classification based on convolutional feature extraction using the VGG-16 deep learning model and seven class

... Show More
View Publication
Scopus (6)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Heliyon
Removal of amoxicillin from contaminated water using modified bentonite as a reactive material
...Show More Authors

This study concerns the removal of a trihydrate antibiotic (Amoxicillin) from synthetically contaminated water by adsorption on modified bentonite. The bentonite was modified using hexadecyl trimethyl ammonium bromide (HTAB), which turned it from a hydrophilic to a hydrophobic material. The effects of different parameters were studied in batch experiments. These parameters were contact time, solution pH, agitation speed, initial concentration (C0) of the contaminant, and adsorbent dosage. Maximum removal of amoxicillin (93 %) was achieved at contact time = 240 min, pH = 10, agitation speed = 200 rpm, initial concentration = 30 ppm, and adsorbent dosage = 3 g bentonite per 1L of pollutant solution. The characterization of the adsorbent, modi

... Show More
View Publication
Scopus (22)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Fri Nov 24 2023
Journal Name
International Journal Of Statistics In Medical Research
A Novel Algorithm for Predicting Antimicrobial Resistance in Unequal Groups of Bacterial Isolates
...Show More Authors

Choosing antimicrobials is a common dilemma when the expected rate of bacterial resistance is high. The observed resistance values in unequal groups of isolates tested for different antimicrobials can be misleading. This can affect the decision to recommend one antibiotic over the other. We analyzed recalled data with the statistical consideration of unequal sample groups. Data was collected concerning children suspected to have typhoid fever at Al Alwyia Pediatric Teaching Hospital in Baghdad, Iraq. The study period extended from September 2021 to September 2022. A novel algorithm was developed to compare the drug sensitivity among unequal numbers of Salmonella typhi (S. Typhi) isolates tested with different antibacterials.

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Jun 28 2017
Journal Name
Proceedings Of The 2017 Acm Conference On Innovation And Technology In Computer Science Education
Media Literacy as a By-Product of Collaborative Video Production by CS Students
...Show More Authors

Understanding, promoting, and teaching media literacy is an important societal challenge. STEM educators are increasingly looking to incorporate 21st century skills such as media literacy into core subject education. In this paper we investigate how undergraduate Computer Science (CS) students can learn media literacy as a by-product of collaborative video tutorial production. The paper presents a study of 34 third-year CS undergraduates who, as part of their learning, were each asked to produce three video tutorials on Raspberry Pi programming, using a collaborative video production tool for mobile phones (Bootlegger). We provide results of both quantitative and qualitative analysis of the production process and resulting video tutorials,

... Show More
View Publication
Scopus (20)
Crossref (16)
Scopus Clarivate Crossref