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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
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Calcium Oxide Impregnated on Silica from Duck Egg Shells and Rice Husks as Heterogeneous Catalysts for Biodiesel Synthesis
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Biodiesel can be prepared from various types of vegetable oils or animal fats with the aid of a catalyst.
Calcium oxide (CaO) is one of the prospective heterogeneous catalysts for biodiesel synthesis. Modification
of CaO by impregnation on silica (SiO2) can improve the performance of CaO as catalyst. Egg shells and rice
husks as biomass waste can be used as raw materials for the preparation of the silica modified CaO catalyst.
The present study was directed to synthesize and characterize CaO impregnated SiO2 catalyst from biomass
waste and apply it as catalyst in biodiesel synthesis. The catalyst was synthesized by wet impregnation
method and characterized by x-ray diffraction, x-ray fluorescence, nitr

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Scopus (3)
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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Study the Effect of Nano Aluminum Oxide Coating on PMMA as Thermal Insulator: Dawood Obied Altiafy *, Hussien Ali Jawad, Noor Taha Ismaeel
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Abstract: In the present work, the heat transfer of Nano Aluminum Oxide -NAO- has been studied practically to define the appropriate insulation conditions.  This study focuses on finding of the amount of heat transfer through a glass substrate that is coated with nanoalumina doped on PMMA matrix. The optical and thermal properties were systematically investigated. The density of heat flow rate, was calculated in the range values (240-260) W/m2 while the optimum values confine between (250-260) W/m2 at temp. (25-35)Co. The results showed that the thermal insulation of the sample was significantly enhanced at temp. (30-50)Co. The simulated net heat transfer through window decreased linearly with incr

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of College Of Physical Education
تأثير تمارين الهايبوكسيك على جهاز التجديف الارضي (الاركوميتر) في تحمل السرعة والمستوى الرقمي لفعالية 200متر تجديف كاياك للاعبي المنتخب الوطني للشباب
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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Effects of Macroeconomic Variables on Gross Domestic Product in Saudi Arabia using ARDL model for the period 1993-2019
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This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

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Publication Date
Mon Sep 28 2020
Journal Name
Journal Of Physical Education
The Effect of Increasing Rehabilitation Program Using Electric Stimulation On Rehabilitating Knee Joint Working Muscles Due to ACL Tear In Athletes
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The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

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Publication Date
Sun Nov 19 2017
Journal Name
Iraqi Journal Of Laser
Effects of Diode Laser 940 nm with and without 5 % Sodium Fluoride White Varnish with Tri-calcium Phosphate on Dentin Permeability (In vitro study)
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It is found that hypersensitive teeth have a larger number and wider patent tubules than those of non-sensitive teeth. Objective: The aim of this study is to compare between the effects of diode laser at different power densities, with and without sodium fluoride on the sealing of exposed dentinal tubules and dentin permeability. Materials and methods: 118 teeth were used. Samples were divided into three major groups. The first consisted of 100 teeth used for permeability test. The second consisted of 16 teeth for measuring external surface temperature elevation while irradiation. The third, in turn, consisted of one pair of teeth observed under SEM for dentine surface morphology analysis. Results: For dentin permeability measurement, th

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting Disclosure for non-current intangible assets according to international accounting standard (IAS16, 36): A Comparative Study of the State Company for Travelers and delegates Transportations
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The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Fulfilling Total Quality Standards by Applied Sciences Colleges in the University of Technology and Applied Sciences in Light of the National Strategy of Education 2040 in the Sultanate Of Oman.
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Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Create sustainable value to the customer through the integration of the relationship between total quality management and relationship marketing
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Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Simulation of material requirements planning system According to FOQ, EOQ, L4L A study in the General Company for woolen industries / blankets factory
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This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

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