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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
Sun Mar 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Direct Damaging Effect of Some Agricultural Chemicals Used Locally in Iraq on the DNA of Escherichia coli
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      Agricultural chemicals on a large scale of use throughout the world, and there are many studies about these chemicals and its disadvantages, but most of them were limited to its impact on mammals such as rodents in determine. This study was designed to determine the impact of these chemicals on DNA damage for E. coli bacteria from Iraq. The DNA is similar in terms of structure and function in all living organisms with a different in number and sequence of the nitrogenous bases among living organisms.            This study showed that snails and slugs killer material Metaldehyde are strongly bind with the DNA extracted from bacteria, and herbicides Glyph

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Publication Date
Sat Dec 05 2020
Journal Name
Iop Conference Series: Materials Science And Engineering, Volume 1067
The effect of cyclic loading on the nonlinear response of structural concrete members with arbitrary cross-sectional shapes
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Publication Date
Mon Feb 03 2025
Journal Name
Journal Of Physical Education
The Effect of Game – Like Exercises on the Development of Some Physical Abilities and Fundamental skills In Futsal
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Publication Date
Mon Feb 03 2025
Journal Name
Journal Of Physical Education
The Effect of Proposed Exercises Using Sponge Mat On the Level of Performing Offensive Skills in Sitting Volleyball
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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
The effect of Enalapril drug on some histological aspects of testes tissue in the mature albino male mice
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The study aimed to evaluate whether Enalapril has any effects on the testicular tissue of the albino male mice which received or did not receive treatment with Enalapril.

Mature mice were divided into three groups: control group which fed with 0.1mg of normal saline, the second group was orally fed with 10 mg/Kg of Enalapril drug while the third group was fed with 20 mg/Kg of drug, one time a day for 30 successive days by using gavage tube (0.1ml).  The histological sections were performed and the slides were examined using the light microscope.

 The present study result of light microscopic images of mice testes cross sections which treated with 20 mg/Kg of Enalapril showed coagulated necrosis on spermatogonia

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Doping by Sr on the Structural, Mechanical and Electrical Characterization of La1Ba1-xSrx Ca2Cu4O8.5+δ
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       The Sr doped La1Ba1-xSrx Ca2Cu4O8.5+δ samples with 0 ≤ x ≤ 0.3 had been prepared using the solid state reaction. The samples were claimed at 800°C for 3hr, palletized and sintered at 860°C for 20hr in air . Dielectric constant and loss by means of capacitance have been investigated with frequencies in the range of 1kHZ to 1MHZ for our samples at room temperature. Also, Shore hardness has been measured. The dielectric constant and loss decrease slightly with the increase of frequency for all compounds. Additionally, the partial substitution of Sr+2 into Ba+2 sites never have effect on the dielectric properties. X-ray diffraction (XRD) analysis showed a tetragonal structure and the

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Potentiostatic Study for the effect Of LAS on the Corrosion Of pure Zinc in 0.01 M HCl solutions
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   A potentiostatic study for the corrosion of pure zinc in 0.01 M HCl was achieved in absence and presence of (linear alkylbenzene solfonate LAS) detergents in a range of concentrations (0-50) mg/L. The electrochemical studies included anodic, cathodic polarization by using potentiostat over temperature rang (293- 323) K.     The mechanism of corrosion rate of pure zinc was suggested by evaluating of αa , αc , ba , bc , i0 , Rp and the kinetic parameters also calculated ( Ea , A) at the above temperature rang, The thermodynamic of corrosion, corrosion accelerating and corrosion  protecting were investigated by calculating  (∆G, ∆H and ∆s) values

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
effect of doping with nitrogen on the optical constant of the sic films prepared by TEA-Co2 Laser
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In this research prepare membranes pure silicon carbide (SiC) as well as gas Alloy (ammonia) and using a laser was leaked membrane of glass flooring. To Drasesh optical properties of membranes prepared depending on the technique (Swanepoel) and Adhrt results obtained in general increased permeability pure silicon membranes

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
The Effect of Doped TiO2 Layer on the Performance and Stability of PCDTBT: PCBM-based Organic Solar Cells
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     Charge extraction layers play a crucial role in developing the performance of the inverted organic solar cells. Using a transparent metal oxide with appropriate work function to the photoactive layer can significantly decrease interface recombination and enhance charge transport mechanism. Therefore, electron selective films that consist of aluminium-doped titanium dioxide (TiO2:Al) with different concentrations of Al (0.4, 0.8, and 1.2)wt %  were prepared using sol-gel technique. The inverted organic solar cells PCPDTBT: PCBM with Al doped TiO2 as electron extraction layer were fabricated. It is well known that Al doping concentration potentially affects the physical characteristics of the TiO2 by control

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Publication Date
Sat Jan 01 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
The effect of fear on the dynamics of two competing prey-one predator system involving intra-specific competition
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