The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry specialization of auditing companies was measured by calculating the market share using the information contained in the financial statements published by the Iraqi Stock Exchange for the period from 2010 to 2016 and using the correlation coefficient to analyze the results of the survey. After testing the hypothesis of the research, a set of conclusions was reached, were represented as the auditors in the Iraqi audit firms his Industry specialization, As well as the impact of the Industry specialization of the auditor on audit quality on the Iraqi audit firms, The Industry specialization leads to an increase in the audit quality process through the discovery of the fundamental errors resulting from fraud or errors, which leads to maintaining the confidence of the financial community in the audit profession, The researchers recommend the need for legislative and regulatory bodies in Iraq to emphasize the importance of Industry specialization and the need to exercise auditors for Industry specialization during the implementation of the audit process, which leads to increased quality audit.
Abstract A descriptive correlation study which was utilizing an assessment approach, was carried out from November 19th, 2002 through April 30, 2004 in order to assess the psychosocial domain of the quality of life for the infertile men. A purposive sample of (200) men with infertility was selected from the High Institute for Embryo Research and Infertility Treatment and Alsamaraee Hospital in Baghdad city. A questionnaire was adoapted and developed of the World Health Organization quality of life scale for the purpose of the study. The questionnaire (WHOQOL) (1998) Reliability and validity of the questionnair
The objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.
The research problem was determined by means of the intentional sample, consisting of (33) members
... Show MoreCardiovascular diseases CVD are responsible for the majority of death in many countries, the term cardiovascular disease CVD includes several diseases such as: coronary artery diseases (angina, myocardial infaraction MI, atherosclerosis) and stroke. These diseases cause elevation of TC, TG, LDL, VLDL, and MDA levels in plasma and decrease of HDL levels and PON activity in plasma, because of elevation in lipid peroxidation (LPO) activity. Catechins is a water extract of green tea composed of: (-)epicatchin EC, ECG, EGC, EGCG, (+) catechin C and GC, these compounds play great roles against chronic diseases such as CVD. The effect of catechins extract on the preceding biochemical parameters was investigated in 40 volunteer male
... Show MoreMandali Basin is located between latitudes (33◦ 39 '00 "- 33◦ 54' 55") to the north and longitudes (45◦ 11 '00 "- 45◦ 40' 00") to the east, eastern Diyala province. The research study attributes hydrochemical properties groundwater upper part of the Mandali basin for 20 wells through the data from the analysis of the hydrological information bank of the General Directorate for drilling water wells 2007, hydrochemical study of the water tube wells for two seasons showed water surplus season (February) and season the water deficit (August) It's water colorless, odorless dominated by sulfate ion and sodium, and through hydrochemical formula and the type of water was found that most of the water area of study is the sodium sulfate ty
... Show MoreThis study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance
This study aims to clarify the role of Iraqi satellite channels in spreading negative values among university youth; and the tendency of this segment to simulate the descending behaviors and pseudo-peculiar concepts of our society, which are displayed through the screens of these channels, based on the relevant media literature such as scientific references and the results of previous studies and research.
The study followed the survey methodology to examine the public based on the questionnaire as a research tool, which was distributed to a sample of male and female students of Baghdad University enrolled in the university for the academic year 2011-2012.
In order to achieve the specific objectives of this research
... Show MorePulsed liquid laser ablation is considered a green method for the synthesis of nanostructures because there are no byproducts formed after the ablation. In this paper, a fiber laser of wavelength 1.064 µm, peak power of 1 mJ, pulse duration of 120 ns, and repetition rate of 20 kHz, was used to produce carbon nanostructures including carbon nanospheres and carbon nanorods from the ablation of asphalt in ethanol at ablation speeds of (100, 75, 50, 10 mm/s). The morphology, composition and optical properties of the synthesized samples were studied experimentally using FESEM, HRTEM, EDS, and UV-vis spectrophotometer. Results showed that the band gap energy decreased with decreasing the ablation speed (increasing the ablation time), the mi
... Show MoreAbstract
Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000oC for 1hr) were used, with the addition of different proportions of MgO and Al2O3, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.
Many batches of Bauxite/MgO, Bauxite/Al2O3, Bauxite/MgO/Al2O3, and Porcelanite/ MgO/Al2O3 were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .
... Show MoreThe aim of this study was intended to study the effect of rifadin drug on lipids metabolism in the blood of the rabbits .Eight rabbits were used in the experiment ,they were divided into two groups ,first group(control group ) was administrated with 15mg/ml /day normal saline for 35 days ,while the second group (treated group )was administrated with (15/mg /kg/day) for 35 days of rifadin( capsule 300mg/kg).This study examined the influences of rifadin drug on the concentration of cholesterol , triglycerides , HDL ,LDL and VLDL in rabbits sera .The result showed that there were no significant increased (p>0.05) in cholesterol concentration in rifadin treated group compared with control group ,and th
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