Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

تأثير تكوين الشخصية على السلوك السياسي

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

Cooling towers is one of the most important unit in industry, they are used to dispose heat from cooling media used in the integrated units. The choice of the cooling media plays recently an important rule due to fresh-water scarcity. The use of saline as a cooling media become of growing interest, but the corrosion problem has to be taken in consideration. In this study the simultaneous effect of cooling tower operation parameters on the corrosion rate of mild-steel is considered. The role of NaCl content is found to be pronounced more than the working solution temperature and flowrate. The corrosion of mild-steel in these studied factors had shown an interesting result especially with the NaCl% content. Firstly, there was an increase in t

The inhibitive power of Polyvinyl Alcohol (PVA) was investigated toward the corrosion of carbon steel in 0.2N H₂SO₄ solution in the temperature range of 30-60˚C and PVA concentration range of 150-2000 ppm.

   The corrosion rate was measured using both the weight loss and the electrochemical techniques. The weight loss results showed that PVA could serve as a corrosion inhibitor but its inhibition power was found to be low for the corrosion of carbon steel in the acidic media. Electrochemical analysis of the corrosion process of carbon steel in an electrochemical corrosion cell was investigated using 3-Electrode corrosion cell. Polarization technique was used for carbon steel corrosion in 0.2N H

The inhibitor property of curcuma longa L. extract in different concentrations of simulated refinery wastewater (0.05% - 2% wt) and at various temperatures (30, 35 and 40 ˚C) was investigated using weight loss method. The results showed that the presence of about 1.2 % (v/v) of curcuma extract gave about 84% inhibition indicating its effectiveness on mild steel corrosion in simulated refinery wastewater, besides the adsorption process on the mild steal surface obeyed the Langmuir adsorption isotherm.

Phenylthiourea  (PHTU),was  tested  as  inhibitor for  the  corrosion  of  low  carbon  steel  in different  HCI  acid concentration by mass loss ,and polarization measurements .it was found that (PHTU) is a good inhibitor for the corrosion of low carbon steel in 1,3,and 5N HCI solution ,and its inhibition efficiency (0) increases with its concentration and attains approximately 97% at l g/I .polarization curves indicate that (PHTU) acts as an anodic type inhibitor .the inhibitor was adsorbed on the low carbon steel surface according to the Langmuir adsorption isotherm model. Results show that the rate of corrosion of low carbon steel increased with increasing temperature o

Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t

Many researchers have tackled the shear behavior of Reinforced Concrete (RC) beams by using different kinds of strengthening in the shear regions and steel fibers. In the current paper, the effect of multiple parameters, such as using one percentage of Steel Fibers (SF) with and without stirrups, without stirrups and steel fibers, on the shear behavior of RC beams, has been studied and compared by using Finite Element analysis (FE). Three-dimensional (3D) models of (RC) beams are developed and analyzed using ABAQUS commercial software. The models were validated by comparing their results with the experimental test. The total number of beams that were modeled for validation purposes was four. Extensive pa

       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention