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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
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The dropping of three zeroes from Iraqi dinar
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           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IRAQI CONSUMER AWARENESS OFF THE RISK ASSOCIATED WITH CONSUMING CANNED FOOD: IRAQI CONSUMER AWARENESS OFF THE RISK ASSOCIATED WITH CONSUMING CANNED FOOD
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The aim of this research was to indicate the opinion of the Iraqi consumer awareness of the risks associated with consuming canned food, the questionnaire was included 20 questions for label information, consumer culture, shopping, marketing, awareness and knowledge as a tool to survey the opinions of 300 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer need more information, training and guidance programs in food safety handling issue for canned food, especially in analysis of label information and growing of consumer culture for shopping, right marketing, awareness and knowledge.

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Fulfilling Total Quality Standards by Applied Sciences Colleges in the University of Technology and Applied Sciences in Light of the National Strategy of Education 2040 in the Sultanate Of Oman.
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Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

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Publication Date
Thu Jul 09 2020
Journal Name
Agrosystems, Geosciences & Environment
Yield and quality of three potato cultivars under series of nitrogen rates
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Undesirable growth of potato (Solanum tuberosum L.) crop under an excessive N fertilizer application is the main obstacle presently. This research was conducted to investigate the response of different potato cultivars; Russet Burbank, Shepody, and Superior, and its qualitative characteristics under a series of N rates. Six rates of N fertilization (0–280 kg ha−1) were applied on 11 sites in a randomized complete block design, with four replications. Sites with ≥30 g kg−1 of soil organic matter (OM) produced total tuber yield, marketable yield, and tuber weight per plant 39.5, 45.2, and 54.9%, respectively, higher than sites with ≤30 g kg−1 of OM. Tubers specific gravity increased by 0.18% in the sites with ≥30 g kg−1 of OM.

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of deposited spray quality of spraying agents with different physical properties
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The spray quality of two spraying agents with different physical properties was investigated under laboratory conditions to find whether the measurement of deposited drops could be affected by spraying those agents. The first spraying agent Moddus, which is a plant growth regulator, has a surface tension of 28 mN m-1 with almost half the value of the second spraying agent Kelpak (58 mN m-1). A mini boom sprayer containing three flat fan nozzles (XR 11003) was used in the test with three traveling speeds (4.74, 5.42 and 8.13 km. h-1). The test was performed to evaluate the quality of spray drops (spray coverage, spray density and stains diameter) after they were deposited on water sensitive papers (WSP). The results showed a higher ability o

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Estimating of groundwater age and quality of Al-Shanafiya Area Southwest Iraq
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The study area is located to the south of Iraq at Al-Shanafiya town, south west of Iraq. Groundwater is the main source for crops irrigation, household uses and livestock drinking. To determine the relative age of groundwater by measuring the tritium concentration in groundwater, four wells and four springs water samples were taken. Found that the mean tritium concentration in springs samples is 4.125 TU where in wells samples is 2 TU. Using Clark and Firtz (1997) classification found that the relative age is amix of sub modern and modern water. Through modern study was performed by Al-Paruany (2013) found that the tritium concentration in rainfall in Al-Diwaniyah Meteoric Station has reached the natural level (approximately 5TU). Throug

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Assessment of water Quality Index of Gr oundwater in Al-Khadhimiya city
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The present study deals with the assessment of water Quality Index to theAl-
Khadhimiya Groundwater city, by collection groundwater from 13wells during four
seasons, subjecting the samples to a comprehensive physicochemical analysis. The
13 parameters have been considered: pH, total hardness, calcium, magnesium,
turbidity, nitrate, electrical conductivity, total dissolved solid, Sulfate, Chloride,
zinc, manganic, and iron, that are used for calculating the WQI. From the result
shown, the most groundwater quality lies in Unfit for human drinking purpose. The
wells (1 and 11) and wells (3 and 10) were a bad water quality for drinking purpose
since they lie in poor and in very poor respectively according to the WQI.

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Publication Date
Wed Jul 01 2020
Journal Name
Medico-legal Update
Evaluation of quality of nursing documentationin surgical wards at baghdad teaching hospitals
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Scopus (5)
Scopus
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Water Quality Assessment of Tigris River Using Overall Index of Pollution (OIP)
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This study was performed on the Tigris River (Baghdad city section) during the period between December 2016 and December 2018 to assess seasonal variation in water quality using the Overall Index of Pollution (OIP). The OIP is one of the reliable tools for the assessment of surface water quality. To calculate OIP-values, eight parameters were measured ( pH, Dissolved Oxygen "DO", Biological Oxygen Demand "BOD", Total Dissolved Solid "TDS", Total Hardness "TH", calcium "Ca", Sulphate "SO4" and Alkalinity). The results showed the anthropogenic activities impact of Baghdad population that directly discharge of "inadequate treated" waste water to the river.  OIP values were acceptable (1˃OIP˃ 1.7) in 2011, 2012, 2013 and 2018. However, in

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Water Quality of Koi Sanjaq Basin, Erbil Governorate Northern Iraq
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Thirty water sample of wells, and three samples of springs from the upper most aquifer, as well as four samples from Lesser Zab River in Koi Sanjaq Basin, Erbil governorate of northern Iraq was collected and physically and chemically were analyzed. Physical analysis includes temperature, hydrogen ion concentration (pH), Electrical Conductivity (EC), Total Dissolved Solid (TDS), and Turbidity, whereas the geochemical analysis included concentration determines of the major, minor and trace elements. Chemical classification of the present samples using of chadha diagram explain that ( 95% ) of them located within field 5 and 6 whereas the rest (5%) are located in the field 8. According to Iraqi [9] and WHO [10] standers, most of the samples

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