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The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
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                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process

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Publication Date
Fri Oct 01 2021
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Color image compression based on spatial and magnitude signal decomposition
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<p>In this paper, a simple color image compression system has been proposed using image signal decomposition. Where, the RGB image color band is converted to the less correlated YUV color model and the pixel value (magnitude) in each band is decomposed into 2-values; most and least significant. According to the importance of the most significant value (MSV) that influenced by any simply modification happened, an adaptive lossless image compression system is proposed using bit plane (BP) slicing, delta pulse code modulation (Delta PCM), adaptive quadtree (QT) partitioning followed by an adaptive shift encoder. On the other hand, a lossy compression system is introduced to handle the least significant value (LSV), it is based on

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Altruism and its relation with self control among university students
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Altruism is one of good qualities of human being expressing his highness and triumph. Self control has A signifies in a lot of psychological, educational, Social, ethical and healing fields Where the higher self control relates with high degrees of carefulness accuracy, problem solving, choice. judgment and decision making. the present study aimos at measuring altruism among university students , self control among them , recognizing the statistically differences significance on self control among university students according to gender variable and recognizing the correlation between attruism and self control among university students . the sample consists of the basic application one (200) students (100) males and (100) males that had

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Publication Date
Fri Aug 01 2008
Journal Name
2008 International Symposium On Information Technology
Generating pairwise combinatorial test set using artificial parameters and values
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Publication Date
Tue Jan 07 2020
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Fifth stage pharmacy students’ knowledge and perceptions about generic medicines
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The aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%).  About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br

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Publication Date
Thu Dec 15 2016
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Building Words Dictionary List Using Symbol Enumeration and Hashing Methodology
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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research &amp; Development
Anterior Loop Presence and Extension Using Cone-Beam Computed Tomography
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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Digital Image Watermarking Using Arnold Scrambling and Berkeley Wavelet Transform
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Embedding an identifying data into digital media such as video, audio or image is known as digital watermarking. In this paper, a non-blind watermarking algorithm based on Berkeley Wavelet Transform is proposed. Firstly, the embedded image is scrambled by using Arnold transform for higher security, and then the embedding process is applied in transform domain of the host image. The experimental results show that this algorithm is invisible and has good robustness for some common image processing operations.

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Sufi Tendency Between Abdul Wahab Al-Bayati and Sohrab Sepehri
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Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

 

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Computer aided photographic memory enhancement and speed reading (case study)
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This work aimed to design and testing of a computer program – based eyeQ improvement, photographic memory enhancement, and speed reading to match the reading speed 150 – 250 word per minute (WPM) with the mind ability of processing and eye snap shooting 5000WPM . The package designed based on Visual Basic 6. The efficiency of the designed program was tested on a 10 persons with different levels of education and ages and the results show an increase in their reading speed of approximately 25% in the first month of training with noticeable enhancement in the memory as well as an increase in the ability to read for longer time without feeling nerves or boring, a nonlinear continuously increase in reading speed is assured after the first mo

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al– Haitham Journal For Pure And Applied Science
Some Results on Fibrewise Lindelöf and Locally Lindelöf Topological Spaces
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In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise Lindelöf and locally Lindelöf topological spaces, which are generalizations of will-known concepts: Lindelöf topological space (1) "A topological space X is called a Lindelöf space if for every open cover of X has a countable subcover" and locally Lindelöf topological space (1) "A topological space X is called a locally Lindelöf space if for every point x in X, there exist a nbd U of x such that the closure of U in X is Lindelöf space". Either the new concepts are: "A fibrewise topological space X over B is called a fibrewise Lindelöf if the projection function p : X→B is Lindelöf" and "The fibrewise topological space X over B

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