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
This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province) were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees wh
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The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu
... Show MoreThe present study reports the effect of temperature and liquid hourly space velocity (LHSV) on the cumene cracking reaction rate and selectivity by using a laboratory continuous flow unit with fixed bed reactor operating at atmospheric pressure. The prepared HX zeolite was made from Iraqi kaolin with good crystallinity .The activity and selectivity of prepared HX-zeolite was compared with standard HY zeolite and HX zeolite catalysts in the temperature range of 673-823K and LHSV of 0.7-2.5 h-1 . It was found that the cumene conversion increases with increasing temperature and decreasing LHSV at 823K and LHSV of 0.7 h-1 the conversions 65.32, 42.88 and 59.42 mol% for HY, HX and prepared HX catalysts respectively and at LHSV of 2.5 h-1 and th
... Show MoreAbstract The results of the effect of the type of feed showed a significant increase (P≤0.01) for palm fronds DM during the incubation period of 7, 14, 21 days, a high Mnp superiority in its incubation 14 days, and a significant superiority of Laccase in its incubation 21 days, while the effect of the enzyme concentration on DM was higher Significant at a concentration of 10% of the enzyme, and the interaction between the type of feed and the enzyme together showed a highly significant increase in the treated palm fronds Laccase and Lip in the incubation period of 7 days, and the treated palm fronds Mnp during incubation 14 days. %, 15% for the interaction between the type of coarse feed and the concentration of the enzyme
... Show MoreThin films of GexS1-x were fabricated by thermal evaporating under vacuum of 10-5Toor on glass substrate. The effect of increasing of germanium content (x) in sulfide films on the electrical properties like d.c conductivity (σDC), concentration of charge carriers (nH) and the activation energy (Ea) and Hall effect were investigated. The measurements show that (Ea) increases with the increasing of germanium content from 0.1to0.2 while it get to reduces with further addition, while charge carrier density (nH) is found to decrease and increase respectively with germanium content. The results were explained in terms of creating and eliminating of states in the band gap
The primary purpose of the present research was to study the effect of polyvinyl chloride (PVC) powder content on ultrasonic wave velocity in PVC/Epoxy composites. The second part is concerned with the relations of dynamic elastic moduli with the ultrasonic wave velocities, to determine how ultrasonic waves can affect them.
Experimental data have been obtained using the sonic viewer (model -5217 A) device to generate two types of waves, longitudinal waves of frequency 63 kHz and transverse waves of frequency 33 kHz and to measure the transit time required for those waves to travel through individual sample.
The experimental results have shown that the propagation of the ultrasonic velocity increases directly with PVC content in the
Cutaneous leishmaniasis (CL) also known under local names like (tropical sore, oriental sore and Baghdad sore) is the most common form of leishmaniasis. It is a public health and a social problem in many developing countries. The Old World disease primarily is caused by Leishmania major in dry desert areas and Leishmania tropica in urban areas. Recently, metal oxide nanoparticales have been versatile platforms for biomedical applications and therapeutic interventions. There is an urgent need to develop new types of antileishmanial agents instead of classical drug (pentostam), especially, when its efficacy showed a decline towards some strains of Leishmania. Therefore, the present work was aimed to evaluating antileishmanial activity of z
... Show MoreThin films of the blended solution of (NiPc/C60) on glass substrates were prepared by spin-coated method for three different ratios (100/1, 100/10 and 100/100). The effects of annealing temperature and C60 concentration on the optical properties of the samples were studied using the UV-Vis absorption spectroscopy and FTIR spectra. The optical absorption spectrum consists of two main bands, Q and B band, with maxima at about (602-632) nm and (700-730) nm for Q1 and Q2 respectively, and (340-375) nm for B band. The optical energy gap were determined from optical absorption spectra, The variation of optical energy gap with annealing temperature was nonsystematic and this may be due to the improvement in crystal structure for thin films. Whi
... Show MoreIn this research the Cobalt Oxide (Co3O4) films are prepared by the method of chemical spray pyrolysis deposition at different thicknesses such that (250, 350, 450, and 550) ± 20 nm. The optical measurement shows that the Co3O4 films have a direct energy gap, and they in general increase with the increase of the thickness. The optical constants are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-900) nm. The electrical conductivity (σ) and the activation energies (Ea1, Ea2) have been investigated on (Co3O4) thin films as a function of thickness. The films
... Show MoreThe electrical properties of polycrystalline cadmium telluride thin films of different thickness (200,300,400)nm deposited by thermal evaporation onto glass substrates at room temperature and treated at different annealing temperature (373, 423, 473) K are reported. Conductivity measurements have been showed that the conductivity increases from 5.69X10-5 to 0.0011, 0.0001 (?.cm)-1 when the film thickness and annealing temperature increase respectively. This increasing in ?d.c due to increasing the carrier concentration which result from the excess free Te in these films.