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jeasiq-1402
اثر حوكمة الشركات على جودة اداء مراقب الحسابات أنموذج مقترح
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The research aims to:

  1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
  2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists to frame the proposed framework.

At the end of the research we had reached that there is an important need to establish a local central committee take the responsibility of manage and issue the standards and instructions which relate to the subject.

 


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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Effect of Refractive Index on Photon Natural Mass and Wavelength
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In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (Lair) and in medium (Lmed). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = Lmed / Lair) which supposed a new theory of light.

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Reinforcement Learning-Based Television White Space Database
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Television white spaces (TVWSs) refer to the unused part of the spectrum under the very high frequency (VHF) and ultra-high frequency (UHF) bands. TVWS are frequencies under licenced primary users (PUs) that are not being used and are available for secondary users (SUs). There are several ways of implementing TVWS in communications, one of which is the use of TVWS database (TVWSDB). The primary purpose of TVWSDB is to protect PUs from interference with SUs. There are several geolocation databases available for this purpose. However, it is unclear if those databases have the prediction feature that gives TVWSDB the capability of decreasing the number of inquiries from SUs. With this in mind, the authors present a reinforcement learning-ba

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
The fatwa based on the statement of Zafar In the Hanafi school of thought
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Each school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
Integral Sliding Mode Control Design for Electronic Throttle Valve System
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Abstract

 One of the major components in an automobile engine is the throttle valve part. It is used to keep up with emissions and fuel efficiency low. Design a control system to the throttle valve is newly common requirement trend in automotive technology. The non-smoothness nonlinearity in throttle valve model are due to the friction model and the nonlinear spring, the uncertainty in system parameters and non-satisfying the matching condition are the main obstacles when designing a throttle plate controller.

In this work, the theory of the Integral Sliding Mode Control (ISMC) is utilized to design a robust controller for the Electronic Throttle Valve (ETV) system. From the first in

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Properties of Fuzzy Compact Linear Operators on Fuzzy Normed Spaces
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In this paper the definition of fuzzy normed space is recalled and its basic properties. Then the definition of fuzzy compact operator from fuzzy normed space into another fuzzy normed space is introduced after that the proof of an operator is fuzzy compact if and only if the image of any fuzzy bounded sequence contains a convergent subsequence is given. At this point the basic properties of the vector space FC(V,U)of all fuzzy compact linear operators are investigated such as when U is complete and the sequence ( ) of fuzzy compact operators converges to an operator T then T must be fuzzy compact. Furthermore we see that when T is a fuzzy compact operator and S is a fuzzy bounded operator then the composition TS and ST are fuzzy compact

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Publication Date
Tue Apr 30 2024
Journal Name
مجلة دراسات دولية
العوامل المؤثرة على اتجاهات الناخبات في العراق دراسة ميدانية
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تهدف هذه الد ا رسة الى التعرف على السلوك التصويتي للمقترعات الع ا رقيات. والأسباب التي تدفعهن للمشاركة في عملية الاقت ا رع، والعوامل المؤثرة في خيا ا رتهن التصويتية والأسباب التي تجعلها تفضل اختيار الرجل أو اختيار ام أ ر ة ، وأخي ا رً مدى م ا رعاة اج ا رءات الاقت ا رع لظروف النساء واحتياجاتهن واهتماماتهن. اعتم دتالد ا رسة منهجاً وصفياً واستعان ت بطريقة المسح بالعينةاما الاداة الرئيسية فهي الاستمارة الاستبيانية.

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
تربية الشباب في التراث الاسلامي وانعكاساتها على الواقع المعاصر
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Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who

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Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
بعض الملاحظــات المنهجيـة على موارد كتاب الشوكاني(البدر الطالع)
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يأخذ هذا النوع من الدراسات اهميته في مجال الكتابة التاريخية لما لها من اهمية في بناء التراث الفكري الحضاري للامة العربية الاسلامية.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of localizing salaries and its impact on the competitive advantage of the banking sector
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Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Laser Biostimulation Effect on Human Sperm Motility
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Background: Sperm motility disorder is an important cause of infertility in male, and one of the causes of reduced motility of the sperm is the disorders of the mitochondria because it provides the required energy for sperm motility, Laser biostimulation or low-level laser therapy has a positive effect on the mitochondria and led to increasing the synthesis of ATP. Method: Twenty fresh human semen samples were used in this research study, each sample was separated into two portions, one was used as control which is not exposed to the laser beam and the other was irradiated with the wavelength of 410 nm diode laser with an output power of 100 mW and an exposure time of 60 seconds, then the measurement of

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