Break in the bond and its impact on the difference of scholars

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 world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

The current study aimed to determine the relation between the lead levels in the blood traffic men and the nature of their traffic work in Baghdad governorate. Blood samples were collected from 10 traffic men and the age about from 20-39 year from Directorate of Traffic Al Rusafa/ Baghdad and 10 samples another control from traffic men too with age 30-49 year and they livedrelatively in the clear cities or contained of Very few traffic areas. The levels of lead in blood estimated by used Atomic Absorption Spectrometry.
The result stated that there is no rising of the levels of lead in blood of traffic men Lead concentration was with more a range from 14 ppm in Traffic police are not healthy They are within the permissible limits, Ap

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

Hard water does not pose a threat to human health but may cause precipitation of soap or results stone in the boilers. These reactions are caused by the high concentrations of Ca and Mg. In the industry they are undesirable because of higher fuel consumption for industrial use .Electromagnetic polarization water treatment is a method which can be used for increasing the precipitation of Ca ²⁺ and CO₃ ^2- ions in hard water to form CaCO₃ which leads to decrease the water hardness is research has been conducted by changing the number of coil turns and voltage of the system. The spectroscopy electron microscope was used for imaging the produced crystals. Results of the investigation indicated that

Recent studies have proved the important role of fungi in the biodegradation of oil pollutants. The present study aims to find the optimal conditions for the fungi to get the best rate of the biodegradation of the polycyclic aromatic hydrocarbon (PAHs) (Naphthalene) compounds. Soil samples were taken from 18 different sites polluted with oil wastes and cultured then obtained 312 isolated fungi from 64 replicates Primarily screening were done on fungal isolates on solid media containing naphthalene the results revealed that 25 fungal isolates gave good growth, 47 fungal isolates gave Moderate growth, 66 gave weak growth and 147 fungal isolates gave no growth on Naphthalene solid media.
Then secondary screening were done on 25 fungal is

This work describes two efficient and useful methods for solving fractional pantograph delay equations (FPDEs) with initial and boundary conditions. These two methods depend mainly on orthogonal polynomials, which are the method of the operational matrix of fractional derivative that depends on Bernstein polynomials and the operational matrix of the fractional derivative with Shifted Legendre polynomials. The basic procedure of this method is to convert the pantograph delay equation to a system of linear equations and by using, the operational matrices we get rid of the integration and differentiation operations, which makes solving the problem easier. The concept of Caputo has been used to describe fractional derivatives. Finally, some

Recent studies have proved the important role of fungi in the biodegradation of oil pollutants. The present study aims to find the optimal conditions for the fungi to get the best rate of the biodegradation of the polycyclic aromatic hydrocarbon (PAHs) (Naphthalene) compounds. Soil samples were taken from 18 different sites polluted with oil wastes and cultured then obtained 312 isolated fungi from 64 replicates Primarily screening were done on fungal isolates on solid media containing naphthalene the results revealed that 25 fungal isolates gave good growth, 47 fungal isolates gave Moderate growth, 66 gave weak growth and 147 fungal isolates gave no growth on Naphthalene solid media.
Then secondary screening were done on 25 fungal is