The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

Abstract:

               The research aims to achieve defining the concept of environmental quality and associated costs. Studying the impact of environmental quality costs on the performance of economic units. Measuring the relationship between environmental quality and environmental performance of the units. Where the research problem is represented in the weak awareness of some economic units of the importance of environmental quality costs and their impact on evaluating environmental performance, and this leads to neglecting environmental considerations and not improving environmental performance effectively, which negatively affects the en

The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i

Background: Small cardamom or green cardamom is the dried fruit of the tall perennial herbaceous plant, Elettaria cardamomum Maton belonging to the family Zingiberaceae. The major use of small cardamom on world wide is for domestic culinary purpose and in medicine. This study was conducted to test the effect of small cardamom extracts on Mutans streptococci and Candida Albicans in comparison to 0.2% chlorhexidine gluconate and de-ionized water in vivo. Materials and Methods: Mutans streptococci and Candid Albicans were isolated, purified and diagnosed according to morphological characteristic and biochemical test. In this experiments, the effect of control agents and small cardamom extracts as a mouth rinses was tested on the saliva

 Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of ​​water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni

Construction and operation of (2 m) parabolic solar dish for hot water application were illustrated. The heater was designed to supply hot water up to 100 oC using the clean solar thermal energy. The system includes the design and construction of solar tracking unit in order to increase system performance. Experimental test results, which obtained from clear and sunny day, refer to highly energy-conversion efficiency and promising a well-performed water heating system.

In this paper, ceramic water filters were produced by using ten mixtures of different ratios of red clay and sawdust under different production conditions. The physical properties of these filters were tested. The production conditions include five press pressures ranged from 10 to 50MPa and a firing schedule having three different final temperatures of 1000, 1070, and 1100˚C. The tests results of the physical properties were used to obtain best compatibility between the hydraulic and the mechanical properties of these filters. Results showed that as the press pressure and the firing temperature are increased, the bulk density and the compressive and bending strengths of the produced filters are increased, while, the porosity and absorp