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

    The research aimed to study the financial markets liquidity and returns of common stocks , Take the research  the theoretical concepts  associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks  Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns  of common stocks  to traded companies in which , Using th

Abstract

This research aims to study human error effects in the banking risks in the private banks  through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.

Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr

The competition in the hotel sector, globalization and the development of new information have forced the sector to continuously seek new techniques and arrangements to remain competitive through hotel industry companies, including Benchmarking and the application of this method in the hotel sector. The selection of the Rashid International Hotel by the Ministry of Tourism as a leading hotel or benchmark for comparison of other hotels in Iraq, and the selection of two hotels in Baghdad for comparison, namely (Ishtar International Hotel, Baghdad International Hotel) and the choice also by the Ministry of Tourism, N is to correct the course of practice to manage the cost and diagnosis of the weakness of the strengths and weaknesses in the

Incremental forming is a flexible sheet metal forming process which is performed by utilizing simple tools to locally deform a sheet of metal along a predefined tool path without using of dies. This work presents the single point incremental forming process for producing pyramid geometry and studies the effect of tool geometry, tool diameter, and spindle speed on the residual stresses. The residual stresses were measured by ORIONRKS 6000 test measuring instrument. This instrument was used with four angles of (0º,15º,30º, and 45º) and the average value of residual stresses was determined, the value of the residual stress in the original blanks was (10.626 MPa). The X-ray diffraction technology was used to measure the residual stresses

Influence of metal nanoparticles synthesized by microorganisms upon soil-borne microscopic fungus Aspergillus terreus K-8 was studied. It was established that the metal nanoparticles synthesized by microorganisms affect the enzymatic activity of the studied culture. Silver nanoparticles lead to a decrease in cellulase activity and completely suppress the amylase activity of the fungus, while copper nanoparticles completely inhibit the activity of both the cellulase complex and amylase. The obtained results imply that the large-scale use of silver and copper nanoparticles may disrupt biological processes in the soil and cause change in the physiological and biochemical state of soil-borne microorganisms as well.

Rheological instrument is one of the basic analytical measurements for diagnosing the properties of polymers fluids to be used in any industry. In this research polycarbonate was chosen because of its importance in many areas and possesses several distinct properties.
Two kinds of rheometers devices were used at different range of temperatures from 220 ˚C-300 ˚C to characterize the rheological technique of melted polycarbonate (Makrolon 2805) by a combination of different investigating techniques. We compared the results of the linear (oscillatory) method with the non-linear (steady-state) method; the former method provided the storage and the loss modulus of melted polycarbonate, and presented the Cox-Merz model as well. One of the

The composition of the clay taken from the lake of Hamrin, Iraq was studied with the determination of the concentrations of the major oxides and the minor oxides in it.   Kaolinite was the most dominant clay in the samples, while quartz was the most abundant non-clay mineral. 

Some physico-chemical parameters in lake's water were determined such as oxygen, a chlorosity, nutrient salts,  pH, total alkalinity, total nitrogen, total phosphorous and silicate.

The effect of increased wastewater and human activities affected the composition of water and lead to a decrease in the productivity of the lake which was reflected by the relatively low pH values (average 8.0) and alkalinity in water as a result of t

A sensitive, accurate, and affordable colorimetric method was developed for assaying prednisolone (PRZ) in various medicinal forms. The procedure involves the oxidation of PRZ by ferric ions, followed by complexation of the resulting ferrous ions with ferricyanide to produce a greenish-blue product. Common complexation conditions were thoroughly investigated. The mole ratio of FeCl₃·6H₂O to K₃Fe(CN)₆ was 8:1. The proposed mechanism of complexation was suggested and considered. Various parameters were optimized, including the reduction of the colorimetric reaction temperature to 50°C and the duration of heating and analysis to 20-30 minutes. The calibration curve was linear over the range of 1-60 µg/mL. The limit of detection (LOD

The structural, optical properties of copper oxide thin films ( CuO) thin films which have been prepared by thermal oxidation with exist air once and oxygen another have been studied. Structural analysis results of Cu thin films demonstrate that the single phase of Cu with high a crystalline structure with a preferred orientation (111). X-ray diffraction results confirm the formation of pure (CuO) phase in both methods of preparation. The optical constant are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-1100) nm.