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

News are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one

The current research aims to highlight the role of social networking sites in the dissemination of scientific knowledge and the importance of their use by researchers, and the researcher relied on the descriptive approach and the survey method. Among the data collection tools are the questionnaire and paper and electronic sources. Among the most important results that the research came out with: The number of the subscribers’ sites was (14) sites, and the most used social sites for receiving and Disseminating Scientific knowledge are: Facebook, Telegram, WhatsApp, Viber, Messenger and YouTube. All respondents receive tacit knowledge (Exchange of Messages and News) through social networking sites, and few of them do not receive explicit kn

Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

This paper offers a critical examination of Canadian news guidelines and policies
on user-generated content (UGC) posted on news-related comment sections and
social media.
The outline of how news-related UGC is moderated within Canadian news is achieved
by looking at the online comment policies of major Canadian news organizations like .
the CBC, CityNews (Halifax), CTV News, Glacier Media, Global News, The Globe
and Mail, Narcity Media, Postmedia, QUB (Québecor), and Torstar.The policies highlight how Canadian news organizations have practical strategies
to manage news-related UGC but also call upon positive and negative social
principles, to flag ill practices, foster democracy, and fight against online hate sp

The Skyrme–Hartree–Fock (SHF) method with MSK7 Skyrme parameter has been used to investigate the ground-state properties for two-neutron halo nuclei 6He, 11Li, 12Be and 14Be. These ground-state properties include the proton, neutron and matter density distributions, the corresponding rms radii, the binding energy per nucleon and the charge form factors. These calculations clearly reveal the long tail characterizing the halo nuclei as a distinctive feature.

Stable new derivative (L) Bis[O,O-2,3;O,O-5,6(carboxylic methyliden)]L-ascorbic acid was synthesized in good yield by the reaction of L-ascorbic acid with dichloroacetic acid with ratio (1:2) in presence of potassium hydroxide. The new (L) was characterized by 1H,13C-NMR, elemental analysis (C,H) and Fourier Transform Infrared (FTIR). The complexes of the ligand (L) with metal ion, M+2= (Cu, Co, Ni, Cd and Hg) were synthesized and characterized by FTIR, UV-Visible, Molar conductance, Atomic absorption and the Molar ratio. The analysis evidence showed the binding of the metal ions with (L) through bicarboxylato group manner resulting in six-coordinated metal ion.

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

    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

Polymer metal complexes of poly ethylene glycol acetal and Ag (I), Cu (II), Ni (II), Mn (II), Co (III) and Hg (II) were prepared from the reaction of PEG with aldehyde derived fromErythro-ascorbic acid (pentulosono-ɣ-lactone-2, 3- enedianisoate). All these compounds were characterized by Thin Layer Chromatography (TLC) and FTIR spectra and aldehyde was also characterized by (U.V-Vis), 1HNMR,13CNMR, and mass spectra. It has been established that, the polymer and its metal complexes showedgood activities against four pathogenic bacteria (Escherichia coli , Klebsiellapneumonae,Staphylococcusaureus, Staphylococcus Albus) and two fungal (Aspergillus Niger,Yeast). The polymer metal complexes showed higher activity than the free polymer.Theorder