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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Solution of Variavle Delay integral eqiations using Variational approach
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The main objective of this research is to use the methods of calculus ???????? solving integral equations Altbataah When McCann slowdown is a function of time as the integral equation used in this research is a kind of Volterra

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
SPEECH RECOGNITION OF ARABIC WORDS USING ARTIFICIAL NEURAL NETWORKS
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The speech recognition system has been widely used by many researchers using different
methods to fulfill a fast and accurate system. Speech signal recognition is a typical
classification problem, which generally includes two main parts: feature extraction and
classification. In this paper, a new approach to achieve speech recognition task is proposed by
using transformation techniques for feature extraction methods; namely, slantlet transform
(SLT), discrete wavelet transforms (DWT) type Daubechies Db1 and Db4. Furthermore, a
modified artificial neural network (ANN) with dynamic time warping (DTW) algorithm is
developed to train a speech recognition system to be used for classification and recognition
purposes. T

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Design of Immersion Electrostatic LensOperated under Zero Magnification Condition
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The inverse problem is important method in the design of electrostatic lenses which is used in this work, with new technique by suggesting an axial electrostatic potential distribution using polynomial functions of the third order. The paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested potential function.In this work design of immersion electrostatic lens operated under zero magnification condition. The electrode shape of sthe electrostatic lens was the dermined from the solution of laplace equation and plotted in two deimensions . The results showed low values of spherical and chromatic aberrations , which are considered as good criteria for good desigh.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
symmetric analysis of multiple variables classified ranked orthogonal polynomials
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MCA has gained a reputation for being a very useful statistical method for determining the association between two or more categorical variables and their graphical description. For performance this method, we must calculate the singular vectors through (SVD). Which is an important primary tool that allows user to construct a low-dimensional space to describe the association between the variables categories. As an alternative procedure to use (SVD), we can use the (BMD) method, which involves using orthogonal polynomials to reflect the structure of ordered categorical responses. When the features of BMD are combined with SVD, the (HD) is formed. The aim of study is to use alternative method of (MCA) that is appropriate with order

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Publication Date
Sat Jun 06 2026
Journal Name
Kerbala Journal Of Pharmaceutical Sciences
Determination of Methionine Via Chemiluminescence-Continuous Flow Injection Analysis
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The research work represent a fast and simple method for the determination of methionine using chemiluminescence for the methionine-sodium hydroxide-luminol for the generation of a chemiluminesecent derivative of luminal. The emission was measured by continuous flow analysis made sample size of 83µL was used.Response versus concentration extended from 0.2-20 mM.L-1 with a percentage linearity of 96.17% or with 99.17% percentage of linearity for the range 0.6-20 mM.L-1. Reaching to a L.O.D. at (S/N=3) for 5 µM.L-1 from the gradual dilution for the minimum concentration in the calibration graph with a repeatability of less than 0.5% (n=10). A comparison was made between the new developed method with the classical method for the spectrophoto

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Publication Date
Fri May 25 2018
Journal Name
Journal Of Physics: Conference Series
Fabrication & Characterization of AIAS/pSi Heterojunction Solar Cell
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Silver Indium Aluminum Selenium AgIn1xAlxSe2 AIAS for x=01 thin films was deposited by thermal evaporation at RT and different︣︢︡ ︠︣1thickness 100 150 and 200 nm on the glass Substrate and p2Si wafer to produce AIAS/p3Si heterojunctionsolarcell4 Structural optical electrical and photovoltaicproperties6 are investigated for the samples XRD analysis reveals that all the deposited AIAS films show polycrystalline structure without any change due to increase of thickness Average diameter and roughness calculated from AFM images shows an increase in its value with increasing thickness The optical absorbance and transmittance for samples are measured using a spectrometer type UV Visible 1800 spectra1photometer to study the energy6gap The

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Publication Date
Tue Jan 17 2017
Journal Name
International Journal Of Science And Research (ijsr)
Detection System of Varicose Disease using Probabilistic Neural Network
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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reduction of Aromatic Content from Hexane by Silica Gel
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Publication Date
Thu Dec 19 2024
Journal Name
Al-rafidain J Med Sci
Assessment of High Risk Pregnant Women by Fetal Echocardiography
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Scopus (1)
Scopus
Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Concentration of Orange Juice Using Forward Osmosis Membrane Process
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Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

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