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.
PVA, Starch/PVA, and Starch/PVA/sugar samples of different
concentrations (10, 20, 30 and 40 % wt/wt) were prepared by casting
method. DSC analysis was carried; the results showed only one glass
transition temperature (Tg) for the samples involved, which suggest
that starch/PVA and starch/PVA/sugar blends are miscible. The
miscibility is attributed to the hydrogen bonds between PVA and
starch. This is in a good agreement with (FTIR) results. Tg and Tm
decrease with starch and sugar content compared with that for
(PVA). Systematic decrease in ultimate strength, due to starch and
sugar ratio increase, is attributed to (PVA), which has more hydroxyl
groups that made its ultimate strength higher than that for
Using photo electrochemical etching technique (PEC), porous silicon (PS) layers were produced on n-type silicon (Si) wafers to generate porous silicon for n-type with an orientation of (111) The results of etching time were investigated at: (5,10,15 min). X-ray diffraction experiments revealed differences between the surface of the sample sheet and the synthesized porous silicon. The largest crystal size is (30 nm) and the lowest crystal size is (28.6 nm) The analysis of Atomic Force Microscopy (AFM) and Field Emission Scanning Electron Microscope (FESEM) were used to research the morphology of porous silicon layer. As etching time increased, AFM findings showed that root mean square (RMS) of roughness and po
... Show MoreSlurry-infiltrated fibrous concrete (SIFCON) is a special type of concrete that has great strength, as well as high ductility. However, the unit weight is high, which exceeds the unit weight of fiber-reinforced concrete, because of the high fiber content. This research aims to verify the compressive and flexural strength, as well as the density of SIFCON when using two different fibers (steel and polyolefin). Sometimes mono type of fiber steel or polyolefin, sometimes by hybridizing two types of fiber steel + polyplefin. Volume fraction (6% for all species) was used. Hook-end steel fiber and polyolefin fiber are used. With hybridization, a total volume fraction of 6% was used, which
Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5
... Show MoreThis study included preparation for the unsaturated polyester samples before and after reinforced by the Alumina oxide powder of different volume fraction amounting (2%,4%,6%). And this research included the study of some of mechanical properties such as (Hardness,compressive,wear). The results showed that the increase of the hardness and compressive strength after the reinforced and the increase with the volume fraction increase. As the wear test shows that the wear rate increases with applied load increase(5,10,15) from (10.6-18.6) gm/cm befor reninforced and from(5.4-15.2)gm/cm,(4.7-12.9)gm/cm,(48.1)gm/cm,after reinforced from the different volume fraction, and t
... Show MoreThe primary aim of this study was to find out the effect of a training program on the development of physical abilities in football goalkeepers. The current study was conducted on goalkeepers of the Academy of Espanyol Sports Club in the premises of Haifa Sports Club Stadium. The study was completed by the researchers within the timeline of May 2021 to August 2021. A total of 7 goalkeepers falling within the age group of 15-17 years were recruited as the sample participants for the study. Out of 7 goalkeepers, 5 goalkeepers were included in the primary experiment and 2 of them were excluded. The training program applied had a positive effect on the development of physical abilities in the football goalkeepers of the sa
... Show MoreThin films samples of Bismuth sulfide Bi2S3 had deposited on
glass substrate using thermal evaporation method by chemical
method under vacuum of 10-5 Toor. XRD and AFM were used to
check the structure and morphology of the Bi2S3 thin films. The
results showed that the films with law thickness <700 nm were free
from any diffraction peaks refer to amorphous structure while films
with thickness≥700 nm was polycrystalline. The roughness decreases
while average grain size increases with the increase of thickness. The
A.C conductivity as function of frequency had studied in the
frequency range (50 to 5x106 Hz). The dielectric constant,
polarizability showed significant dependence upon the variation of
thic
One of the most important challenges facing the development of laser weapons is represented by the attenuation of the laser beam as it passed through the layers of atmosphere.This paper presents a theoretical study to simulate the effect of turbulence attenuation and calculates the decrease of laser power in Iraq. The refractive index structure C_n^2 is very important parameter to measure the strength of the atmospheric turbulence, which is affected by microclimate conditions, propagation path, season and time in the day. The results of measurements and predictions are based on the Kolmogorov turbulence theory. It was demonstrated by simulations that the laser weapons in Iraq were severely affected due to the large change in temperatures,
... Show MoreBackground: The aim of this study was to evaluate the effect of three types of light curing devices QTH, LED and Flashmax on the surface microhardness of three types of bulkfill composite resins; Filtek Bulkfill posterior composite ( 3M), Tetric Evo Ceram ( Ivoclar Vivadent) and Sonicfill composite ( Kerr) Materials and methods: Total number of 90 samples was prepared, 30 samples for each type of bulkfill composite, were divided into three main groups, group A: Filtek posterior bulkfil (3M), group B: Tetric Evo Ceram (Ivoclar Vivadent) and group C: contain Sonicfill composite (kerr). Which then divided into three subgroups (n= 10) (1) Samples cured by QTH system (2) Samples cured by LED system and (3) samples cured by Flashmax system the
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