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THE IMPACT OF THE AUDIT COMMITTEE AND AUDIT TEAM CHARACTERISTICS ON THE AUDIT QUALITY: MEDIATING IMPACT OF EFFECTIVE AUDIT PROCESS
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Scopus
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Experimental Study on Tribological Characteristics of AA 6061 Alloy Reinforced with Al2O3 and B4C Particles
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Two different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size   20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.

Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and

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Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Power Sources in the Agricultural Tractor and the Developed Sprayer System on the Performance of the Electrical and Mechanical Sprayer System and some Performance Indicators of the Engine
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Abstract<p>An experiment was conducted to study the effect of the sprayer type according to the source of power and the size of the spray nozzle concerning the quality of the spray produced and fuel consumption.Two types of sprayers were used: a conventional boom sprayer (S1) and a modified (electrified) boom sprayer (S2), along with three sizes of the XR TeeJet 110 spray nozzle (N). The following technical performance indicators were examined: Density of coverage (drops/cm2) using ImageJ software, a 600dpi business card scanner, specifically the ScanShell 800N by CSSN, Inc, and water-sensitive paper (WSP), rate of spray nozzles discharge (ml/min), and fuel consumption (liters/hectare) using a c</p> ... Show More
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Publication Date
Mon Dec 01 2025
Journal Name
Journal Of Engineering
Experimental Evaluation of Free-Fall Gravity Drainage in Water-Drive Reservoirs: Impact of Aquifer Strength and Reservoir Heterogeneity/Homogeneity
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This study experimentally investigated Free-Fall Gravity Drainage (FFGD) under combination-drive conditions in a two-dimensional Hele-Shaw model representing a water-drive reservoir. An initially high gravity potential from the oil column enabled early oil drainage before aquifer support became dominant. Three water-drive strengths were tested, demonstrating that a stronger aquifer (1.15 psig) accelerated oil recovery to approximately 75% of the original oil in place (OOIP) within 60 minutes, resulting in a final recovery of 79.5%. However, this was accompanied by rapid water breakthrough after 2.5 minutes and high-water cuts exceeding 90%. In contrast, a weaker aquifer (0.725 psig) stabilized the oil–water contact, delaying w

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Publication Date
Thu Aug 01 2024
Journal Name
Fuel
Experimental influence assessments of water drive and gas breakthrough through the CO2-assisted gravity drainage process in reservoirs with strong aquifers
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Mature oil reservoirs surrounded with strong edge and bottom water drive aquifers experience pressure depletion and water coning/cresting. This laboratory research investigated the effects of bottom water drive and gas breakthrough on immiscible CO2-Assisted Gravity Drainage (CO2-AGD), focusing on substantial bottom water drive. The CO2-AGD method vertically separates the injected CO2 to formulate a gas cap and Oil. Visual experimental evaluation of CO2-AGD process performance was performed using a Hele-Shaw model. Water-wet sand was used for the experiments. The gas used for injection was pure CO2, and the “oleic” phase was n-decane with a negative spreading coefficient. The aqueous phase was deionized water. To evaluate the feasibilit

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reflection of the application of the IFRSs on financial ratios and performance indicators
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The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

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Publication Date
Thu Jul 06 2023
Journal Name
Iraqi Journal Of Biotechnology
Impact of Helicobacter pylori in some Blood Parameters Change of Iraqi Patients with Gastritis Disease
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In order to find the relationship between Helicobacter pylori infection and hematological disease are disorders which primarily affect the blood and blood-forming organs. One hundred and three blood samples were taken for people aged (20-68) years for the period from 10/1/2021 to 1/3/2022, divided into three groups. The first group included 44-person H. pylori-infected with symptoms of infection, the second group had 19-person H. pylori-infected but without symptoms, and the third group included 40 people without H. pylori infection. All studied groups were carried out to measure anti-IgG Ab, Vac A and Ferritin by Enzyme Linked Immunosorbent Assay (ELISA) technique. The statistical analysis indicates a non-significant difference in Vac A (p

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The study of some physical and chemical characteristics in drinking water treatment plant of Jurf Al- Sakar subdestric in Babylon governorate, Iraq
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Some physical and chemical characteristics of Jurf Al- Sakar drinking water plant in Babylon governorate have been studied. Seven locations for this plant were selected. These were the drinking water treatment plant source on Euphrates River before entering the plant, precipitation, filtration and collection tanks, and also after leaving the plant at distances of one meter, 4 and 8 km. The samples were collected bimonthly from October, 2002 to August, 2003. Some results match with the national and international standard characters while the other characters (Turbidity, total hardness, calcium, nitrate, phosphate and the biological oxygen demand values) were not match. The present study showed that drinking water treatment plant is undrinka

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Some Probability Characteristics Functions of the Solution of Stochastic Fredholm Integral Equation Contains a Known Sine Wave Function
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Abstract:In this paper, some probability characteristics functions (moments, variances,convariance, and spectral density functions) are found depending upon the smallestvariance of the solution of some stochastic Fredholm integral equation contains as aknown function, the sine wave function

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Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of personality characteristics of Leader in Business organizations entrepreneurship with strategic flexibility mediated (A Field Research)
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    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

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Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Design and study the effect of inner bore diameter on the magnetic and optical properties of the unipolar lens
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    Many designs have been suggested for unipolar magnetic lenses based on changing the width of the inner bore and fixing the other geometrical parameters of the lens to improve the performance of unipolar magnetic lenses. The investigation of a study of each design included the calculation of its axial magnetic field the magnetization of the lens in addition to the magnetic flux density using the Finite Element Method (FEM) the Magnetic Electron Lenses Operation (MELOP) program version 1 at three different values of current density (6,4,2 A/mm2). As a result, the clearest values and behaviors were obtained at current density (2 A/mm2). it was found that the best magnetizing properties, the high

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