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
Tue Dec 20 2022
Journal Name
2022 4th International Conference On Current Research In Engineering And Science Applications (iccresa)
Noise Detection and Removing in Heart Sound Signals via Nuclear Norm Minimization Problems
...Show More Authors

Heart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Tue Jul 01 2025
Journal Name
South African Journal Of Chemical Engineering
Expired azithromycin and cephalexin as corrosion inhibitors for aluminum in saline-acidic solution
...Show More Authors

View Publication
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Mar 02 2023
Journal Name
Applied Sciences
Machine Learning Techniques to Detect a DDoS Attack in SDN: A Systematic Review
...Show More Authors

The recent advancements in security approaches have significantly increased the ability to identify and mitigate any type of threat or attack in any network infrastructure, such as a software-defined network (SDN), and protect the internet security architecture against a variety of threats or attacks. Machine learning (ML) and deep learning (DL) are among the most popular techniques for preventing distributed denial-of-service (DDoS) attacks on any kind of network. The objective of this systematic review is to identify, evaluate, and discuss new efforts on ML/DL-based DDoS attack detection strategies in SDN networks. To reach our objective, we conducted a systematic review in which we looked for publications that used ML/DL approach

... Show More
View Publication Preview PDF
Scopus (154)
Crossref (132)
Scopus Clarivate Crossref
Publication Date
Wed Aug 27 2025
Journal Name
2025 International Conference On Electrical, Communication And Computer Engineering (icecce)
A Hybrid Deep Learning Approach for Fault Classification in Electric Vehicle Drive Motors
...Show More Authors

A new and hybrid deep learning-based approach for diagnosing faults in electric vehicle (EV) drive motors is proposed in this article. This article presents a new and hybrid deep learning-based method of diagnosing faults in the drive motors of electric vehicles (EV). In contrast to standard CNNLSTM approaches that depend on SoftMax classification, the introduced framework combines a Random Forest (RF) classifier to enhance the generalization, interpretability, and robustness of fault prediction. Furthermore meant for use on edge computing equipment with IoT integration, the design allows for real-time monitoring in resource-limited settings. The introduced algorithm utilizes a Random Forest (RF) classifier for accurate fault classification

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jun 20 2024
Journal Name
Ingénierie Des Systèmes D Information
Enabling Technologies for Ultra-Low Latency and High-Reliability Communication in 6G Networks
...Show More Authors

View Publication Preview PDF
Scopus (33)
Crossref (20)
Scopus Crossref
Publication Date
Fri Nov 01 2024
Journal Name
Optical Materials
Nanostructured LNTO saturable absorber for generating multi-wavelength laser in Q-switched EDFL
...Show More Authors

In this paper, we propose a new and efficient ferroelectric nanostructure metal oxide lithium niobate [(Li1.075Nb0.625Ti0.45O3), (LNTO)] solid film as a saturable absorber (SA) for modulating passive Q-switched erbium-doped fiber laser (EDFL). The SA is fabricated as a nanocomposite solid film by the drop-casting process in which the LNTO is planted within polyvinylidene fluoride-trifluoroethylene [P(VDF-TrFE)] as host copolymer. The optical and physical characteristics of the solid film are experimentally established. The SA is incorporated within the cavity of EDFL to examine its capability for producing multi-wavelength laser. The experimental results proved that a multi-wavelength laser is produced, where stable four lines with central

... Show More
View Publication
Scopus (20)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Lecture Notes In Computer Science
Constrained Differential Evolution for Cost and Energy Efficiency Optimization in 5G Wireless Networks
...Show More Authors

The majority of real-world problems involve not only finding the optimal solution, but also this solution must satisfy one or more constraints. Differential evolution (DE) algorithm with constraints handling has been proposed to solve one of the most fundamental problems in cellular network design. This proposed method has been applied to solve the radio network planning (RNP) in the forthcoming 5G Long Term Evolution (5G LTE) wireless cellular network, that satisfies both deployment cost and energy savings by reducing the number of deployed micro base stations (BSs) in an area of interest. Practically, this has been implemented using constrained strategy that must guarantee good coverage for the users as well. Three differential evolution

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Journal Of Medicine And Life
Arrhythmia related to hypertensive left ventricular hypertrophy in Iraqi patients: frequency and outcome
...Show More Authors

Left ventricular hypertrophy (LVH) caused by high blood pressure is linked to increased mortality and arrhythmia risk. This study aimed to evaluate arrhythmia in hypertensive patients due to left ventricular hypertrophy (LVH). A cross-sectional study was performed, assessing participants' blood pressure, echocardiography and electrocardiography, and Holter monitoring in certain cases. There were 300 hypertensive patients >18 years attending the cardiology unit of Baghdad medical city. The study was conducted between January–June 2022. The electrocardiograms at rest for 300 adults with hypertension were investigated. 130 (43.5%) were females, and 170 (56.5%) were males. The mean age of participants was 58 years. Forty-nine (16.3

... Show More
View Publication
Scopus (13)
Crossref (13)
Scopus Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Materials Letters
Temperature stable electric field-induced strain in Er-doped BNT-BT-BKT ceramics
...Show More Authors

View Publication
Scopus (17)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sun Mar 02 2025
Journal Name
Osol Journal Of Medical Sciences (ojms)
Thyroid Function Variations in Critically Ill Neonates: A Comparative Study with Healthy Controls
...Show More Authors

Background: Normal thyroid function is essential for neonatal growth and brain development. In a newborn infant with severe disease, endocrine regulation of hormones can be affected by abnormal metabolism. The assessment of thyroid parameters results in the recognition of a dysfunction and its association with disease severity. Objective: This study aimed to assess thyroid function profiles in critically ill neonates in the neonatal intensive care unit (NICU) compared with healthy controls. Additionally, we aimed to detect the presence of TD and its possible association with critical illness. Methods: A case-control study was performed in 100 neonates, comprising 50 sick neonates and 50 healthy controls. We measured thyroid functio

... Show More
Preview PDF
Crossref