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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 Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Cognitive bias and its relation to emotional thinking among university students
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The study aims to identify the cognitive bias and the level of emotional thinking among university students, besides, identifying the significant differences between male and female students regarding those two variables, and determine if there is a correlation between cognitive bias and emotional thinking. To this end, two scales were adopted to collect needed data: cognitive bias scale designed by (Al-any, 2015), composed of (14) items, and emotional thinking scale designed by (Abdu Allah, 2017), consisted of (27) items. These two scales were administered to (140) students composed the study sample. They were chosen from four different colleges at Al-mustansiriyah University for the academic year (2017-1018). The findings revealed that

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Publication Date
Mon Aug 10 2020
Journal Name
Journal Of Petroleum Exploration And Production Technology
Geomechanical modelling and two-way coupling simulation for carbonate gas reservoir
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Abstract<p>Geomechanical modelling and simulation are introduced to accurately determine the combined effects of hydrocarbon production and changes in rock properties due to geomechanical effects. The reservoir geomechanical model is concerned with stress-related issues and rock failure in compression, shear, and tension induced by reservoir pore pressure changes due to reservoir depletion. In this paper, a rock mechanical model is constructed in geomechanical mode, and reservoir geomechanics simulations are run for a carbonate gas reservoir. The study begins with assessment of the data, construction of 1D rock mechanical models along the well trajectory, the generation of a 3D mechanical earth model, and runni</p> ... Show More
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Multiwavelet and Estimation by Interpolation Analysis Based Hybrid Color Image Compression
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Nowadays, still images are used everywhere in the digital world. The shortages of storage capacity and transmission bandwidth make efficient compression solutions essential. A revolutionary mathematics tool, wavelet transform, has already shown its power in image processing. The major topic of this paper, is improve the compresses of still images by Multiwavelet based on estimation the high Multiwavelet coefficients in high frequencies sub band  by interpolation instead of sending all Multiwavelet coefficients. When comparing the proposed approach with other compression methods Good result obtained

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Publication Date
Wed Dec 13 2023
Journal Name
2023 3rd International Conference On Intelligent Cybernetics Technology &amp; Applications (icicyta)
GPT-4 versus Bard and Bing: LLMs for Fake Image Detection
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The recent emergence of sophisticated Large Language Models (LLMs) such as GPT-4, Bard, and Bing has revolutionized the domain of scientific inquiry, particularly in the realm of large pre-trained vision-language models. This pivotal transformation is driving new frontiers in various fields, including image processing and digital media verification. In the heart of this evolution, our research focuses on the rapidly growing area of image authenticity verification, a field gaining immense relevance in the digital era. The study is specifically geared towards addressing the emerging challenge of distinguishing between authentic images and deep fakes – a task that has become critically important in a world increasingly reliant on digital med

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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Speech Enhancement Algorithm Based on Super-Gaussian Modeling and Orthogonal Polynomials
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Regression shrinkage and selection variables via an adaptive elastic net model
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Abstract<p>In this paper, a new method of selection variables is presented to select some essential variables from large datasets. The new model is a modified version of the Elastic Net model. The modified Elastic Net variable selection model has been summarized in an algorithm. It is applied for Leukemia dataset that has 3051 variables (genes) and 72 samples. In reality, working with this kind of dataset is not accessible due to its large size. The modified model is compared to some standard variable selection methods. Perfect classification is achieved by applying the modified Elastic Net model because it has the best performance. All the calculations that have been done for this paper are in </p> ... Show More
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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Heterogeneously Catalyzed Esterification Reaction: Experimental and Modeling Using Langmuir- Hinshelwood Approach
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The esterification reaction of ethyl alcohol and acetic acid catalyzed by the ion exchange resin, Amberlyst 15, was investigated. The experimental study was implemented in an isothermal batch reactor. Catalyst loading, initial molar ratio, mixing time and temperature as being the most effective parameters, were extensively studied and discussed. A maximum final conversion of 75% was obtained at 70°C, acid to ethyl alcohol mole ratio of 1/2 and 10 g catalyst loading. Kinetic of the reaction was correlated with Langmuir-Hanshelwood model (LHM). The total rate constant and the adsorption equilibrium of water as a function of the temperature was calculated. The activation energies were found to be as 113876.9 and -49474.95 KJ per Kmol of ac

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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Energy management and storage systems on electric vehicles: A comprehensive review
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Publication Date
Fri Jul 26 2024
Journal Name
Surgical Neurology International
Orbital varices: Epidemiology, clinical presentation, and treatment outcomes – A scoping review
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Background:

Orbital varices are vein dilations in the orbit presenting various symptoms. This scoping review synthesizes existing evidence on their epidemiology, clinical features, and treatment efficacy.

Methods:

Literature was reviewed according to Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. PubMed and Scopus were searched until April 31, 2024, for articles on clinically diagnosed ocular varices detailing diagnostic methods, treatments, and outcomes. Exclusions were reviews, animal studies, and incomplete case reports. Data on study characteristics, diagnosis, management, and o

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