Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Through an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention

The current study aimed to detect the effect of gentamicin stress on the expression of hla (encodes hemolysin) and nuc (encodes nuclease) genes of Staphylococcus aureus. Fifty-eight isolates identified as S. aureus were isolated locally from different clinical specimens. Disk diffusion method was used to detect the resistance to S. aureus. The minimum inhibitory concentration (MIC) of gentamicin was estimated by broth microdilution method. hla and nuc genes were determined by polymerase chain reaction technique. The biofilm was evaluated using the microtiter plate method in the presence and absence of gentamicin at sub-MIC. The results showed that 18 (31%) and 40 (69%) S. aureus isolates were sensitive and resistant to gentamicin, respectiv

واحدة من أكثر مواد السيراميك الهيكلية الواعدة هي كربيد السيليكون(SiC) ، حيث له خصائص حرارية وكهروميكانيكية ممتازة. هذه الخصائص مفيدة ل CMC لتعزيز أداء المركب خاصة عند إضافات النانو المتكاملة. في هذا البحث, تم تصنيع مركب SiC من SiC بثلاثة تركيزات مع  ZnO و Si. تم اختبار الخواص المغناطيسية لجميع المخاليط باستخدام مراقبة العينة الاهتزازية (VSM). تم تلبيد العينات الخضراء في فرن التلبيد عند 1600 درجة مئوية في بيئة النيتروجي

The durability of asphalt pavement is associated with the properties and performance of the binder. This work-study intended to understand the impact of blending Styrene-Butadiene-Styrene (SBS) to conventional asphalt concrete mixtures and calculating the Optimum Asphalt Content (OAC) for conventional mixture also; compare the performance between SBS modified with the conventional mixture. Two different kinds of asphalt penetration grades, A.C. (40-50) and A.C. (60-70), were improved with 2.5 and 3.5% SBS polymer, respectively. Marshall properties were determined in this work. Optimum Asphalt Content (OAC) was 4.93 and 5.1% by weight of mixture for A.C. (40-50) and (60-70), respectively. Marshall properties results show an increasem

A new macrocyclic multidentate Schiff-base ligand Na4L consisting of two submacrocyclic units (10,21-bis-iminomethyl-3,6,14,17- tricyclo[17.3.1.18,12]tetracosa-1(23),2,6,8,10,12(24),13,17,19,21,-decaene-23,24-disodium) and its tetranuclear metal complexes with Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) are reported. Na4L was prepared via a template approach, which is based on the condensation reaction of sodium 2,4,6-triformyl phenolate with ethylenediamine in mole ratios of 2 : 3. The tetranuclear macrocyclic-based complexes were prepared from the reaction of the corresponding metal chloride with the ligand. The mode of bonding and overall geometry of the compounds were determined through physicochemical and spectroscopic methods. These st

Biaxial hollow slab is a reinforced concrete slab system with a grid of internal spherical voids included to reduce the self-weight. This paper presents an experimental study of behavior of one-way prestressed concrete bubbled slabs. Twelve full-scale one-way concrete slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth. Different parameters like type of specimen (solid or bubbled slabs), type of reinforcement (normal or prestress), range of PPR and diameter of plastic spheres (100 or 120mm) are considered. Due to the using of prestressing force in bubbled slabs (with ratio of plastic sphere diameter D to slab thickness H, D/H=0.67), the specimens showed an increase in ultimat

The research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19