Preferred Language
Articles
/
jeasiq-1961
The importance of using analytical procedures in the detection of creative accounting practices
...Show More Authors

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Quality and Accreditation standard in performance improvement of education institutions: بحث تطبيقي في كلية الهندسة جامعة بغداد
...Show More Authors

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 08 2025
Journal Name
Fusion: Practice And Applications
Fast Numeric Sign Detection Using Adaptive Thresholding and Geometry of Optimized Fingers
...Show More Authors

A strong sign language recognition system can break down the barriers that separate hearing and speaking members of society from speechless members. A novel fast recognition system with low computational cost for digital American Sign Language (ASL) is introduced in this research. Different image processing techniques are used to optimize and extract the shape of the hand fingers in each sign. The feature extraction stage includes a determination of the optimal threshold based on statistical bases and then recognizing the gap area in the zero sign and calculating the heights of each finger in the other digits. The classification stage depends on the gap area in the zero signs and the number of opened fingers in the other signs as well as

... Show More
Scopus
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Detection and interpretation of clouds types using visible and infrared satellite images
...Show More Authors

One of the most Interesting natural phenomena is clouds that have a very strong effect on the climate, weather and the earth's energy balance. Also clouds consider the key regulator for the average temperature of the plant. In this research monitoring and studying the cloud cover to know the clouds types and whether they are rainy or not rainy using visible and infrared satellite images. In order to interpret and know the types of the clouds visually without using any techniques, by comparing between the brightness and the shape of clouds in the same area for both the visible and infrared satellite images, where the differences in the contrasts of visible image are the albedo differences, while in the infrared images is the temperature d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Change detection of remotely sensed image using NDVI subtractive and classification methods.
...Show More Authors

Change detection is a technology ascertaining the changes of
specific features within a certain time Interval. The use of remotely
sensed image to detect changes in land use and land cover is widely
preferred over other conventional survey techniques because this
method is very efficient for assessing the change or degrading trends
of a region. In this research two remotely sensed image of Baghdad
city gathered by landsat -7and landsat -8 ETM+ for two time period
2000 and 2014 have been used to detect the most important changes.
Registration and rectification the two original images are the first
preprocessing steps was applied in this paper. Change detection using
NDVI subtractive has been computed, subtrac

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jun 16 2021
Journal Name
Cognitive Computation
Deep Transfer Learning for Improved Detection of Keratoconus using Corneal Topographic Maps
...Show More Authors
Abstract <p>Clinical keratoconus (KCN) detection is a challenging and time-consuming task. In the diagnosis process, ophthalmologists must revise demographic and clinical ophthalmic examinations. The latter include slit-lamb, corneal topographic maps, and Pentacam indices (PI). We propose an Ensemble of Deep Transfer Learning (EDTL) based on corneal topographic maps. We consider four pretrained networks, SqueezeNet (SqN), AlexNet (AN), ShuffleNet (SfN), and MobileNet-v2 (MN), and fine-tune them on a dataset of KCN and normal cases, each including four topographic maps. We also consider a PI classifier. Then, our EDTL method combines the output probabilities of each of the five classifiers to obtain a decision b</p> ... Show More
View Publication
Scopus (54)
Crossref (41)
Scopus Clarivate Crossref
Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Biological versus Topological Domains in Improving the Reliability of Evolutionary-Based Protein Complex Detection Algorithms
...Show More Authors

     By definition, the detection of protein complexes that form protein-protein interaction networks (PPINs) is an NP-hard problem. Evolutionary algorithms (EAs), as global search methods, are proven in the literature to be more successful than greedy methods in detecting protein complexes. However, the design of most of these EA-based approaches relies on the topological information of the proteins in the PPIN. Biological information, as a key resource for molecular profiles, on the other hand, acquired a little interest in the design of the components in these EA-based methods. The main aim of this paper is to redesign two operators in the EA based on the functional domain rather than the graph topological domain. The perturb

... Show More
Scopus Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Toxicon
Methods for simultaneous detection of the cyanotoxins BMAA, DABA, and anatoxin-a in environmental samples
...Show More Authors

View Publication Preview PDF
Scopus (35)
Crossref (35)
Scopus Clarivate Crossref
Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Science
Improving the Reliability of Evolutionary Algorithm for Complex Detection in Noisy Protein-Protein Interaction Networks
...Show More Authors

Evolutionary algorithms are better than heuristic algorithms at finding protein complexes in protein-protein interaction networks (PPINs). Many of these algorithms depend on their standard frameworks, which are based on topology. Further, many of these algorithms have been exclusively examined on networks with only reliable interaction data. The main objective of this paper is to extend the design of the canonical and topological-based evolutionary algorithms suggested in the literature to cope with noisy PPINs. The design of the evolutionary algorithm is extended based on the functional domain of the proteins rather than on the topological domain of the PPIN. The gene ontology annotation in each molecular function, biological proce

... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Tue Jul 01 2025
Journal Name
Kirkuk Journal Of Medical Sciences
Socio-Demographic Characteristics of Individuals Seeking Non-Surgical Aesthetic Procedures: A Cross-Sectional Study
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Employing Statistical Analysis in Public Relations Researches: (An Analytical Study of the Theses and Dissertations of Public Relations for the Period from 2005 to 2012)
...Show More Authors

 

Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.

This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object

... Show More
View Publication Preview PDF
Crossref