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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
Mon Dec 01 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Miscellaneous Azo Dyes: A Review on Recent Advancements and Applications
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The dyes Azo have a lengthy history and are a vital part of our daily lives. There are numerous potentials uses for these substances and their derivatives in various industries and environmental and biological research. In this study conversion of various azo compounds into other derivatives, complexes, and polymers was accomplished. This review included examining the chemistry reactions, synthesis, and applications of azo dye ligands and their complexes, mentioned spectral, analytical, thermal, and morphology methods of investigation, and confirmed by mass fragment mechanisms for some azo dyes and metal complexes. One of the aims of this review is to explain the role of these azo dye derivatives and the effect of metal complexes on

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Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
Lipid Profile Parameters and Adipokines among Adolescents Infected with Toxoplasmosis
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The lipid profile and adipokines of an adolescent may be affected by some parasite infections. Recently, it has been discovered that these parasites are connected to body mass index (BMI), lipids and adipokines. The current study, therefore, aimed to specify how Toxoplasma gondii (T. gondii) affect BMI, lipid profile and adipokines. This study was conducted in Al Madain hospital, Baghdad from October to December 2022. An ELISA test was performed to examine the anti-T. gondii IgG and IgM for a group of adolescents attending the hospital. Based on this examination ninety adolescents were chosen to be involved in the study. They were separated in to two groups: individuals who tested positive for the parasite (n=45) and those who teste

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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Producing Green Concrete with Plastic Waste and Nano Silica Sand
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Industrial and urban development has resulted in the spread of plastic waste and the increase in the emissions of carbon dioxide resulting from the cement manufacturing process. The current research aims to produce green (environmentally friendly) concrete by using plastic waste as coarse aggregates in different proportions (10% and 20%) and nano silica sand powder as an alternative to cement in different proportions (5% and 10% by weight). The results showed that compressive strength decreased by 12.10% and 19.23% for 10% and 20% plastic waste replacement and increased by 12.89% and 20.39% for 5% and 10% silica sand replacement respectively at 28 days. Flexural strength decreased by 12.95% and 19.64% for 10% and 20% plastic waste r

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Publication Date
Tue Jul 01 2014
Journal Name
International Journal Of Artificial Intelligence And Mechatronics
Machining Polylines and Ellipses using Three-Axis CNC Milling Machine
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CNC machine is used to machine complex or simple shapes at higher speed with maximum accuracy and minimum error. In this paper a previously designed CNC control system is used to machine ellipses and polylines. The sample needs to be machined is drawn by using one of the drawing software like AUTOCAD® or 3D MAX and is saved in a well-known file format (DXF) then that file is fed to the CNC machine controller by the CNC operator then that part will be machined by the CNC machine. The CNC controller using developed algorithms that reads the DXF file feeds to the machine, extracts the shapes from the file and generates commands to move the CNC machine axes so that these shapes can be machined.

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Publication Date
Sat Dec 30 2023
Journal Name
Wasit Journal For Pure Sciences
Honeywords Generation Technique based on Meerkat Clan Algorithm and WordNet
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The efficiency of the Honeywords approach has been proven to be a significant tool for boosting password security. The suggested system utilizes the Meerkat Clan Algorithm (MCA) in conjunction with WordNet to produce honeywords, thereby enhancing the level of password security. The technique of generating honeywords involves data sources from WordNet, which contributes to the improvement of authenticity and diversity in the honeywords. The method encompasses a series of consecutive stages, which include the tokenization of passwords, the formation of alphabet tokens using the Meerkat Clan Algorithm (MCA), the handling of digit tokens, the creation of unique character tokens, and the consolidation of honeywords. The optimization of t

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Publication Date
Sat Jul 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Post Cesarean Section Surgical Site Infection; Incidence and Risk Factors
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The rate of births delivered by cesarean section (CS) has gone up substantially all over the world. Post-cesarean surgical site infection (SSI) is a common cause of maternal morbidity and mortality that results in prolonged period of hospitalization with increased cost and direct health implications, especially in low socioeconomic population, resource- restricted settings, and war- related conditions with internal forced movement. This study was aimed to find incidence of post cesarean section surgical site infection withthe accompanying risk factors.Pregnant ladies admitted to department of obstetrics and gynecology at Medical City Hospital in Baghdad who had undergone CSs were followed up prospectively from first of January 2017 till end

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
ESTIMATED NON-PARAMETRIC AND SEMI-PARAMETRIC MODEL FOR LONGITUDINAL DATA
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Publication Date
Wed Jan 01 2025
Journal Name
Fusion: Practice And Applications
Enhanced EEG Signal Classification Using Machine Learning and Optimization Algorithm
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This paper proposes a better solution for EEG-based brain language signals classification, it is using machine learning and optimization algorithms. This project aims to replace the brain signal classification for language processing tasks by achieving the higher accuracy and speed process. Features extraction is performed using a modified Discrete Wavelet Transform (DWT) in this study which increases the capability of capturing signal characteristics appropriately by decomposing EEG signals into significant frequency components. A Gray Wolf Optimization (GWO) algorithm method is applied to improve the results and select the optimal features which achieves more accurate results by selecting impactful features with maximum relevance

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Novel Approximate Solutions for Nonlinear Initial and Boundary Value Problems
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This paper investigates an effective computational method (ECM) based on the standard polynomials used to solve some nonlinear initial and boundary value problems appeared in engineering and applied sciences. Moreover, the effective computational methods in this paper were improved by suitable orthogonal base functions, especially the Chebyshev, Bernoulli, and Laguerre polynomials, to obtain novel approximate solutions for some nonlinear problems. These base functions enable the nonlinear problem to be effectively converted into a nonlinear algebraic system of equations, which are then solved using Mathematica®12. The improved effective computational methods (I-ECMs) have been implemented to solve three applications involving nonli

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Publication Date
Tue Jan 17 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Private Backend Server Software-Based Telehealthcare Tracking and Monitoring System
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In these recent years, the world has witnessed a kind of social exclusion and the inability to communicate directly due to the Corona Virus Covid 19 (COVID-19) pandemic, and the consequent difficulty of communicating with patients with hospitals led to the need to use modern technology to solve and facilitate the problem of people communicating with each other. healthcare has made many remarkable developments through the Internet of things (IOT) and cloud computing to monitor real-time patients' data, which has enabled many patients' lives to be saved. this paper presents the design and implementation of a Private Backend Server Software based on an IoT health monitoring system concerned emergency medical services utilizing biosenso

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