Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

In this report Silver doped Tin Sulfide (SnS) thin films with ratio of (0.03) were prepared using thermal evaporation with a vacuum of 4*10-6 mbar on glass with (400) nm thickness and the sample annealing with ( 573K ). The optical constants for the wavelengths in the range (300-900) nm and Hall effect for (SnS and SnS:3% Ag) films are investigated and calculated before and after annealing at 573 K. Transition metal doped SnS thin films the regular absorption 70% in the visible region, the doping level intensification the optical band gap values from 1.5- 2 eV. Silver doped tin sulfide (SnS) its direct optical band gap. Hall Effect results of (SnS and SnS:3% Ag) films show all films were (p-type) electrical conductivity with resistivity of

has experienced a step-change since the inception of ambient mass spectrometry removed the requirement for samples to be investigated under vacuum conditions. Approaches based on surface– plasma interactions are especially promising, including PADI. Whilst the mechanisms involved in generating PADI spectra still need to be unravelled, PADI shows significant promise to become a valuable and versatile tool in the instrumental arsenal available to the surface analyst

Plasma alkaline phosphatase isozyme in Iraqi fowl was studied by acrylamide gel electrophoresis. Two phenotypes fast and slow, were observed. These two phenotypes have been shown to be controlled by one single autosomal locus with two allel AKPF and AKPS. The gene frequency of AKPS is dominant over the AKPF. The result indicated that gene frequency of AKPF in leghorn and new hamshire was more frequent than in local Iraqi birds. Birds of fast isozyme type had higher 90 – day's egg production and egg weights as compared to those with slow isozyme. It is concluded that the fast isozyme can be used as gene marker for spotting out pullets with high body weight sexual maturity, high egg production and high egg weight.

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

In this work, a magnetic switch was prepared using two typesof ferrofluid materials, the pure ferrofluid and ferrofluid doped with copper nanoparticles (10 nm). The critical magnetic field (Hc) and the state of magnetic saturation (Hs) were studied using three types of laser sources. The main parameters of the magnetic switch measured using pure ferrofluid and He-Ne Laser source were Hc(0.5 mv, 0.4 G), Hs (8.5 mv, 3 G). For the ferrofluid doped with copper nanoparticles were Hc (1 mv, 4 G), Hs (15 mv, 9.6 G), Using green semiconductor laser for the Pure ferrofluid were Hc (0.5 mv, 0.3 G) Hs (15 mv, 2.9 G). While the ferrofluid doped with copper nanoparticles were Hc (0.5 mv, 1 G), Hs (12 mv, 2.8 G) and by using the violet semiconductor l

The present investigation aims to determine the effects of aflatoxin B1 (AFB1) on biotransformation and antioxidant genes and the protective effects of curcumin, present in turmeric (Curcuma longa) powder (TMP). Specifically, the study included four groups of albino mice were fed for 30 days on diet Group I: Control, Group II: animals fed on the conventional basal diet supplemented with 0.5% food grade TMP that supplied 74 mg/kg total curcuminoids. Group III contained animals reared on conventional basal diet supplemented with 1.0 ppm AFB1 supplied by ground aflatoxin culture material (760 ppm AFB1). Finally, Group IV comprised of albino mice fed with basal diet supplemented with 1.0 ppm AFB1 and 0.5% TMP that supplied 74 mg/kg of the

     The stress(Y) – strength(X) model reliability Bayesian estimation which defines life of a component with strength X and stress Y (the component fails if and only if at any time the applied stress is greater than its strength) has been studied, then the reliability; R=P(Y<X), can be considered as a measure of the component performance. In this paper, a Bayesian analysis has been considered for R when the two variables X and Y are independent Weibull random variables with common parameter α in order to study the effect of each of the two different scale parameters β and λ; respectively, using three different [weighted, quadratic and entropy] loss functions under two different prior functions [Gamma and extension of Jeffery