The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

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

      The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and  job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl

The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

These days, the world is facing a global environmental and sustainability problem due to the increasing generation of large amounts of waste through construction and demolition work, which causes a serious problem for the environment. Therefore, this research was conducted to get rid of the waste disposal problems, including old glass and concrete, which were used as recycled fine aggregates. Seven different mixtures were prepared. The first mixture was with the used sand, which is glass sand, and it was adopted as a reference mixture (ORPC), and three mixtures were prepared for each of the recycled materials (waste concrete and glass) and partially replaced by glass sand in different proportions (25, 50, and 75) %. Some

The world is moving towards greening business in general and production systems in particular. At the same time, economic units seek to enhance their productivity and find any variables that can contribute to improving their elements. Economic units should not ignore the green dimension of cost management techniques because of its role in containing the green dimension of the production system and the product. However the few researches dealt with the subject of the green kaizen showed its role in reducing costs and improving the environment. Those researches did not address its contribution to raising the level of productivity. Productivity is an important indicator of economic units that expresses their level of success and progre

This work investigates removing the Malachite Green (MG) dye, the poly acrylic hydrogel beads used as a surface to adsorb the dye, the isotherm of adsorption was examined and aspects that influence it, like increasing heat, adding salt, the influence of dry beads and effect of shaking. according to the results, the effect of the adsorption has been found that it is matched to the Friendlish equation much more than Langmuir and Temkin equations. A positive relationship between the adsorption process and the increase in temperature is found that adsorption increases when the temperature increase. Also, the adsorption increased when the salt was added at a temperature (of 20 C0). As that the adsorption doesn’t budge by adding either

Seven isolates were identified as Pseduomonas aeruginosa from clinical samples. Antibiotic sensitivity test were done to determine their sensitivity to number of antibiotics, the results illustrated all that isolates were resistant to most used antibiotics. The ability of Pseduomonas isolates to produce haemolysin, protease and pyocyanin were detected in this study, all isolates had the ability to produce pyocyanin pigment, hemolysis and protease. The antimicrobial activity of the ethanolic extracts of Thuja orientalis and green tea against P.aeruginosa were investigated. The results showed that both these plant extracts have inhibitory effect against Pseduomonas isolates and it was shown that ethanolic extract of green tea was more efficie