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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
Wed Oct 11 2017
Journal Name
International Journal Of Science And Research
Effect of Elevated Temperature on the Compressive Strength of Reactive Powder Concrete (RPC) Containing Polyvinyl Chloride (PVC)
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Fire is the most sever environmental condition affecting on concrete structures, thus investigating for fire safety in structural concrete is important for building construction. The slow heat transfer and strength loss enables concrete to be effective for fire resistance. Concrete structures withstand when exposed to fire according to: their thermal properties, rate of heating, characteristic properties of concrete mixes and their composition and on the duration of fire, and concerned as thermal property with other factors such as loss of mass which affected by aggregate type, moisture content, and composition of concrete mix. The present research goal is to study the effect of rising temperature on the compressive strength of the rea

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Publication Date
Sun Aug 01 2021
Journal Name
The Journal Of Asian Finance, Economics And Business (jafeb)
The Effect of Social Marketing on Customer Behavior: An Empirical Study of Tourism Companies in Baghdad, Iraq
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Social marketing seeks to develop and integrate marketing concepts with other approaches to social change and aims to influence behaviors that benefit individuals and societies for the social good. The study investigates the type and level of influence of social marketing on customer behavior in tourism companies in Baghdad (Iraq). The sample size of the study is 135 people comprising directors, assistant directors, and marketing staff in tourism companies in Baghdad. A questionnaire was used as a tool to collect data and information, and was prepared by the researcher after it underwent validity, stability, and arbitration tests. The data was analyzed using the statistical program (SPSS v. 25, AMOS v. 23) and statistical methods have been

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Light Source and Adenine Sulfate on the Multiplication and Rooting of Kalanchoe blossfeldiana in Vitro
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Abstract<p>This study was conducted in the Tissue Culture laboratory of the Horticultural Department of the Faculty of Agriculture at Karbala University to investigate the effects of a light source (Florescent, LED) and adenine sulfate (Ads) a 0, 40, 80, and 120 mg l-1 on the multiplication and rooting of <italic>Kalanchoe blossfeldiana</italic>. Results showed there are which achieved a 100% response percentage for multiplication and rooting when the addition of adenine sulfate (Ads) under LED light especially a concentration of 120 mg l-1 significantly increased the Shoot height, Shoot number, Number of leaves, Chlorophyll content and fresh, Dry weight. The results showed that they h</p> ... Show More
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Publication Date
Mon Jan 01 2018
Journal Name
Surface And Coatings Technology
Effect of new zirconia surface coatings on the surface properties and bonding strength of veneering zirconia substrate
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Publication Date
Thu Apr 18 2024
Journal Name
Iraqi Journal Of Soil Science
EFFECT OF SPRAYING POTASSIUM SULFATE AND BIOZYME ON THE UALITATIVE CHARACTERISTICS OF CAULIFLOWER (Brassica oleracea var. botrytis)
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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Food Chain Borne Effect of Cadmium and Cyanide on Some Biochemical Indices in the Liver of Rats
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       Diverse organismsuch as mammals and fishes exposure to noxious waste in the surroundings is a continuous routine and the active absorption and propagation of contaminants in humans is through the food chain. In order to determine the level of toxicity across the food chain,this research was structured to identify some biochemical alterations in the hepatic tissue of rats fed cadmium, cyanide and a mixture of cyanide and cadmium contaminated catfish diet. Fish were assigned into four groups and were exposed to both toxicants (cadmium and cyanide) in the single and combined states. Each toxicant was administered as cadmium chloride (CdCl2) and potassium cyanide (KCN) on a dose of 0.4 mg of the toxicant/100 ml water

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Atmospheric Stability and Its Effect on The Polluted Columns of Concentrations in North West of Baghdad City
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Atmospheric stability plays the most important role in the transport and dispersion of air pollutants. Different methods are used for stability determination with varying degrees of complexity. Most of these methods are based on the relative magnitude of convective and mechanical turbulence in atmospheric motions, such as Richardson number, Monin-Obukhov length, Pasquill-Gifford stability classification and Pasquill-Turner stability classification. The Pasquill-Turner Method (PTM), which is employed in this study used Observations of wind speed, solar altitude angle and the time of day to classify atmospheric stability with distinguishable indices. As a case study, meteorological data that gathered from European Centre For Medium-Range W

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Publication Date
Fri Mar 30 2018
Journal Name
Journal Of Pure And Applied Microbiology
The Effect of Polyester Fibers Addition on Some Mechanical Properties of Room Temperature Vulcanized Maxillofacial Silicon Elastomers
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Publication Date
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
Mineralogy of Gypsiferous Soil and the Effect of a dditiveLime Stone waste powder on its Physical Properties
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The presence of gypsum in soil as bonding agent alters its behavior with a large influence on itsphysical properties.Soil samples were taken from two locations of different gypsum content(S1 = 30.5% and S2= 20%) inMakhmur area. TheUnified soil classification system indicated that soil type was clay with low plasticity(CL). Basic methods of physical testing of soils, such as grain size analysis,specific gravity and atterberg limit were applied. Stabilizationof the gypsiferous soil was performed by addinglimestone waste powder takenfrom Said sadiqandPirmam areas,with different percentages(5%, 15%,25%).The results show that the addition of limestone powder to the tested soils decreases their liquid and plastic limits.

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number

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