Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.
Chemical spray pyrolysis technique was used at substrate temperature 250 ˚C with annealing temperature at 400 ˚C (for 1hour) to deposition tungsten oxide thin film with different doping concentration of Au nanoparticle (0, 10, 20, 30 and 40)% wt. on glass substrate with thickness about 100 nm. The structural, optical properties were investigated. The X-ray diffraction shows that the films at substrate temperature (250 ˚C) was amorphous while at annealing temperature have a polycrystalline structure with the preferred orientation of (200), all the samples have a hexagonal structure for WO3 and Au gold nanoparticles have a cubic structure. Atomic force microscopy (AFM) was used to characterize the morphology of the films. The optical pr
... Show MoreIn this work, we studied the effect of power variation on inductively coupled plasma parameters using numerical simulation. Different values were used for input power (750 W-1500 W), gas temperature 300K, gas pressure (0.02torr), 5 tourns of the copper coil and the plasma was produced at radio frequency (RF) 13.56 MHZ on the coil above the quartz chamber. For the previous purpose, a computer simulation in two dimensions axisymmetric, based on finite element method, was implemented for argon plasma. Based on the results we were able to obtain plasma with a higher density, which was represented by obtaining the plasma parameters (electron density, electric potential, total power, number density of argon ions, el
... Show MoreDuring the 2016–2017 and 2017–2018 winter semesters, researchers from the College of Agricultural Engineering Sciences at the University of Baghdad conducted a field experiment at the university’s research station. This inquiry set out to examine how spraying wheat plants with vitamins B9 (Folic acid) and E (Tocopherol) affected certain yield characteristics (Al-Fourat variety). The studies were set up as three repetitions of a factorial experiment using a Randomized Full Block Design. Vitamin E was sprayed at 0, 1, and 2 ml.L-1, while vitamin B9 was sprayed at 0, 1, and 3 ml.L-1 (0, 250, and 500 mg. L-1). While the
This research aims to analyze the effect between letter of credit opening and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect , Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe
... Show MoreThe researcher used the experimental approach due to its suitability and the nature of the research problem. The research community was represented by the eighth-grade students in the Rozak Elementary Mixed School affiliated with the General Directorate of Education in Erbil / the center, for the academic year (2021-2022), the number is (96) students, and the research sample consisted of (63) male and female students, with (31) in the experimental group, and (32) in the control group, and (11) students were excluded by (5) students from the experimental group, and (6) students from the control group, as the excluded, are students who failed and were absent from the lessons, and accordingly, the research sample became composed of (52) mal
... Show MoreThe research aims at identifying The Effect of Woods model in the Acquisition of Grammatical Concepts on students at the Sixth Primary. The total number of students is (49) male and female. students are distributed in two groups . The First group is the experimental group which is taught the( Woods Model) and it is (25) students . The second group is the control group which is taught according to the traditional method of teaching and it is (24) students . The researcher has matched between the two groups by the following variables : the age (in months), their intelligence, their parents, academic level of education . The research has constructed multiple choice test of (20) items . The reliability of The test has been calculated and it
... Show MoreThe change in the size of the droplets during the pesticide application process could have a negative impact on the percentage of drift or the losses of pesticides to the environment. One of the factors that could affect the droplet size produced from a single nozzle is the internal design of the nozzle itself, in addition to the wear of the nozzle orifice as a result of the usage time. In this research, three types of nozzles with different internal designs were used (Turbo TeeJet (TT), Turbo TwinJet (TTj 6011003), and Drift Guard (DG 11003)). The nozzles were subjected to an accelerated wear test for one hundred hours, and different droplet size parameters (Dv 0.1, Dv 0.5, Dv 0.9),
The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and
... Show MoreDrilling solutions can be considered as an intricate mixture comprising of number of chemical additives which aid specific needs such as controlling the rheological properties and reducing corrosion. Inhibitors are substances that are added in small concentrations to corrosive environment to decrease the corrosion. Their applications can be found in drilling equipments. The effect of adding Zinc Sulphate and Carboxymethyl Cellulose to study their influence on the corrosion of carbon steel in Bentonite mud has been evaluated using Weight Loss Technique. This study focuses on determining rheological properties and corrosion characteristics. Results show CMC and ZnSO4 work as inhibitors when added to the Bentonite with inhibition
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