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jeasiq-1679
Effect of industry specialization of the Iraqi audit firms on audit quality
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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.

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements high commitment management to achieve entrepreneurship strategic in busness organization / Field research in Iraqi construction companies
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This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The reality of the colleges of education in quality assurance for professors teaching methods in educational and psychological science
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     That achieve a level of excellence for the quality of university education cannot be achieved only by uniting the efforts of all employees at the university and active participation by students and by alumni and the labor market and society, however we can say that the administrative and academic  university staff play an active role and the largest in achieving equivalent quality of higher education, It should unite the efforts of all employees in the educational institution in order to achieve quality education. It is the concept of quality of education, quality assurance and overall management of the quality of the basic pillars on which it is based university education. That highlight the need fo

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Publication Date
Thu Jun 30 2022
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
The effect of soaking and wetting on the properties of the gypsum soil treated with polyurethane
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the shear strength parameters of the treated and untreated gypsum soil under the effect of four soaking and drying cycles has studied in this paper, moreover examined the effect of wetting and drying cycles on the collapse potential of the soil and comparing between the behavior of the treated and untreated gypsum soil under the effect of the two conditions. Gypsum soil sample brought from Sawa lake in Al Muthana governorate with the content of gypsum 65.5%, the polyurethane polymer (PP) was used with different percentages 3, 6, and 10% to enhance the mechanical properties of gypsum soil, model was prepared to achieve four soaking and drying cycle to the samples before testing, this model consists of an Aluminum plate base with dimensions 7

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Publication Date
Wed Jan 01 2014
Journal Name
مجلة العلوم التربوية والنفسية
The effect of the self-scheduling strategy on the chemistry achievement of first intermediate female students
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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Annealing Temperature on the Optical Properties of the a-Ge: As Thin Films
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a-Ge: As thin films have prepared by thermal evaporation teclmique, then they were annealing at various temperatures within the

range (373-473)  K.   The  result of  X-ray di ffraction spectrum  was showing  that  all  the  specimens  remained  in  amorphous structure before and after annealing  process. This paper studied the effect of annealing  temperature as  a  function of  wavelength on  the optical energy gap and optical constants for the a-Ge:As thin  films . Results have showed that there was an increasing in the optical energy gap

{Egopt) values with the in ,;rcasing of the annealing temperatures within

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Publication Date
Tue May 05 2015
Journal Name
Scientific Education
The effect of the KWLH strategy on the reading comprehension of first-year intermediate female students
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Publication Date
Fri Dec 22 2023
Journal Name
Journal Of Optics
Studying the effect of adding Mo on the optical and structural properties of the CoFe2O4 compound
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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The Dynamics of the artistic form in the Iraqi theater
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The research is aimed at dynamics the dynamics of the artistic form within the theater and the dynamics of this movement in the development of the form and the multiplicity of meaning. This research came to address a problem of great importance in the creation of the image and the form of theatrical presentation. The evolution and transformation within the display system requires a dynamic structure that enables the form of growth and growth. The aim of the research was to identify the dynamics of form in the Iraqi theater. The researcher then identified two terms: form and motor.
In the theoretical framework, it was divided into two sections: the first (the dynamics of the artistic form) and the second (the dynamics of the act of dir

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Publication Date
Fri Apr 19 2019
Journal Name
Iraqi Journal Of Science
Time of store effect on the structure and photophysical properties of the heated fat of the plant
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Vegetable sold oils (fat of the plant) were studied spectroscopy to determine its properties when it heating more than once, in this study the number of heating was 20 times and show the fat of the plant has been greatly affected by the heat. Aluminum and stainless steel were adopted for heating purposes. It turns out that the quality of the heating pot affects the spectrum specification. Changing the registered spectrum specifications for vegetable fat means a change in the characteristics of the same substance, which makes cooking use a second time with risks. Results were re-examined after six months showing significant risk of storage after heating to 300 oC the study proved that the structure of heating the vegetable oils changes an

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
The Effect of Climate Changes on The Fluctuation of The Water Level of Al- Razzaza Lake, Iraq
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      One of the serious environmental challenges that Iraq faces is climate changes and impacts of changing weather patterns and extreme global weather events. This paper addresses changes in the temporal and spatial characteristics of water levels of Razzaza Lake and response to climatic changes using archived series of Multispectral satellite images Landsat. TM, ETM+ and OLI images acquired on 1990, 2000 and of 2016. In order to extract, mapping the water surface area of the Razzaza Lake, Multispectral spectral band rationing the Normalized Difference Water Index (NDWI) technique was adopted, and the climatic elements data for the period (1990-2016) were analyzed which provide significant information of surfac

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