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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
Thu May 05 2022
Journal Name
Alkindy College Medical Journal
Correlation between Body Mass Index and Nonalcoholic Fatty Liver Disease
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Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver. Objectives: To assess age, sex, and body mass index (BMI) as

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Data Acquisition System for Wind Speed, Direction and Temperature Measurements
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This paper describes the use of microcomputer as a laboratory instrument system. The system is focused on three weather variables measurement, are temperature, wind speed, and wind direction. This instrument is a type of data acquisition system; in this paper we deal with the design and implementation of data acquisition system based on personal computer (Pentium) using Industry Standard Architecture (ISA)bus. The design of this system involves mainly a hardware implementation, and the software programs that are used for testing, measuring and control. The system can be used to display the required information that can be transferred and processed from the external field to the system. A visual basic language with Microsoft foundation cl

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
E-small prime sub-modules and e-small prime modules
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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Epoxy/Silicone Rubber Blends for Voltage Insulators and Capacitors Applications
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Publication Date
Mon Nov 16 2020
Journal Name
The Imaging Science Journal
Single image dehazing by dark channel prior and luminance adjustment
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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
Methionine as a Spacer between Poly Acrylic acid and Ampicillin
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In this work a novel drug delivery system through modification of poly acrylic acid with Methionine as a spacer between the poly acrylic acid which was converted to its acyl chloride and reacted with Methionine as spacer unit which has been reacted with Ampicillin drug. In vitro drug release study had been conducted successfully in basic medium in pH 7.4 and acidic medium in pH 1.1 at 37?. Due to many problems associated with drug release and, this modification could decrease the side effect of drug. The prepared prodrug polymer was characterized by spectra method [FTIR and 1H?NMR]. Physical properties and intrinsic viscosity of drug polymer were determined. The good results were obtained in the presence of spacer unit with compar

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Existential frustration and its relation with recrimination among university students
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The study aims to identify the level of existential frustration and the level of recrimination among the students of universities, identify the statistical differences between the existential frustration and recrimination based on gender, and finally, identify the correlation between the existential frustration and recrimination. To do this, the researcher adopted the existential frustration scale of ( al-saaedi, 2009) that consisted of (43) item, he also adopted the recrimination scale of ( al-zugeibi,2008) which composed of (31) item. The total sample was (120) male and female student were chosen randomly from four colleges within the university of Baghdad for the academic year ( 2015-2016). The results revealed that the targeted sampl

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Publication Date
Thu Jan 01 2026
Journal Name
Malaysian Journal Of Nursing
Pediatric Nursing Students and Artificial Intelligence: A Cross-Sectional Study
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Background: The rapid integration of Artificial Intelligence (AI) into healthcare necessitates that nursing education evolves to equip students with essential technological competencies. Objectives: To explore pediatric nursing students' perceptions of AI in nursing and analyze associations with sociodemographic factors and prior AI knowledge. Methods: A descriptive cross-sectional study was conducted from December 2024 to March 2025 across five universities in Baghdad. A non-probability sample of 500 pediatric nursing students completed the Shinners Artificial Intelligence Perception (SAIP) tool. Data were analyzed using descriptive statistics and inferential comparisons (t-tests/ANOVA) via SPSS. Results: Participants had a mean ag

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Publication Date
Sun Jun 30 2019
Journal Name
College Of Islamic Sciences
Two Poets Alandaluian Abu Al Makshi and His Douter Hasana
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Andalusian literature is a literature in itself that is influenced and influenced, and it did not come out of thin air. Muslim Arabs came from the East to this country for jihad and a desire to live, and they carried with them their beliefs, customs and traditions. They must blend in the new element and its environment, so interference, fusion, diversity and influence actually took place.
It seems to us that the Arabs in the era of the governors in Andalusia (92-138 AH) strived hard to preserve everything that is Eastern. Literature is an oriental model in the content of prose and poetry, but in the era of the Umayyad emirate, we will notice that the environment, the development of ages, and the mixing of civilizations have an effect

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
A Modified Vigenère Cipher based on Time and Biometrics features
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Biometrics is widely used with security systems nowadays; each biometric modality can be useful and has distinctive properties that provide uniqueness and ambiguity for security systems especially in communication and network technologies. This paper is about using biometric features of fingerprint, which is called (minutiae) to cipher a text message and ensure safe arrival of data at receiver end. The classical cryptosystems (Caesar, Vigenère, etc.) became obsolete methods for encryption because of the high-performance machines which focusing on repetition of the key in their attacks to break the cipher. Several Researchers of cryptography give efforts to modify and develop Vigenère cipher by enhancing its weaknesses.

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