Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter
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This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the ab
... Show MoreSeeds of Nigella sativa were sown in containers containing 15kg Loamy soil. The seeds were divided before sewing into two groups. The first group was soaked with ordinary tap water end the second group was treated with magnetized water for 24hrs. The irrigation process was completed until 75% of capacity field with two types of water (tap water of magnetized water with three replications).The magnetized water was obtained from special electric device designed for this purposeRecorded measurements (plants height, the number of branches/ plant, dry weight ofplant, number of flowers, 1000 seed weight) during the harvest period.Results indicated that the seed group which was treated with magnetized water was more significant than the one which
... Show MoreThrust blocks and restraint joints are the two most popular methods of counteracting the thrust force that generated at pipe fittings (bends, Tee, wye, reducers, dead ends, etc…). Both systems perform the same function, which is to prevent the joints from separating from the pipes. The aim of the study is to review previous studies and scientific theories related to the study and design of thrust blocks and restraint joints to study the behavior of both systems under thrust force and to study the factors and variables that affect the behavior of these systems. The behavior of both systems must be studied because they cannot be abandoned, as each system has conditions whose use is more feasible, scientific, and economic
... Show MoreA phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu
... Show MoreA phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu
... Show MoreCustomers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w
... Show MoreFR Almoswai, BN Rashid, PEOPLE: International Journal of Social Sciences, 2017 - Cited by 22