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.
This paper is devoted to investigate experimentally and theoretically the structural behavior of reinforced concrete hollow beams which have internal transverse ribs under effect of shear. The number of the internal ribs is the major variable adopted in this research, while, the other variables are kept constant for all tested specimens. The experimental part includes poured and test of four (200x300x1200mm) beam specimens, three of these specimens were hollow with different locations of internal ribs and one of them was solid. The experimental results indicated that the shear strength are increased (33%) to (60%) for beams containing internal ribs in comparison with reference beam. Also, the change of beam state from ho
... Show MoreSuccessfully, theoretical equations were established to study the effect of solvent polarities on the electron current density, fill factor and efficiencies of Tris (8-hydroxy) quinoline aluminum (Alq3)/ ZnO solar cells. Three different solvents studied in this theoretical works, namely 1-propanol, ethanol and acetonitrile. The quantum model of transition energy in donor–acceptor system was used to derive a current formula. After that, it has been used to calculate the fill factor and the efficiency of the solar cell. The calculations indicated that the efficiency of the solar cell is influenced by the polarity of solvents. The best performance was for the solar cell based on acetonitrile as a solvent with electron current density of (5.0
... Show MoreAntimony (Sb) films are fabricated by depositing (Sb) on glass substrates at room
temperature by the method of vacuum evaporation with thickness (0.25 and 0.51m),
with rate of deposition equal to (2.77Å/sec), the two samples are annealed in a
vacuum for one hour at 473K. The optical constants which are represented by the
refractive index (n), extinction coefficient (k) were determined from transmittance
spectram in the near Infrared(2500-3500 )nm regions. The tests have been shown
that the optical energy gap increases with increasing of annealing temperature for
the two samples.
In the present study, composites were prepared by Hand lay-up molding and investigated. The composites constituents were epoxy resin as the matrix, 6% volume fractions of Glass Fibers (G.F) as reinforcement and 3%, 6% of industrial powder (Calcium Carbonate CaCO3, Potassium Carbonate K2CO3 and Sodium Carbonate Na2CO3) as filler. Density, water absorption, hardness test, flexural strength, shear stress measurements and tests were conducted to reveal their values for each type of composite material. The results showed that the non – reinforced epoxy have lower properties than composites material. Measured density results had show an incremental increase with volume fraction increase
... Show MoreA field trial was conducted in Experimental Station of The Field Crops Department – College Of Agriculture In Abu Ghraib, University of Baghdad to assess the effect of sulphur applications and the time after application on pH and EC of soil sample solutions ,and on the growth and yield of rape seed (Brassica napus L.)A split plot design was used with four replications , The main plot included four sulphur applications levels (0,2000,3000,4000Kg S/ha) the sub plot were the time after application (0,1,2,and 3 moths) .Sulphur application significantly decreased soil pH value ,although that decrease reached minimum parameter after two months from application date .Rather increment of sulphur application level significantly raised soil EC val
... Show MoreThe current research is concerned with methods of formation and their effect on the sintering process of ceramic materials. The research is divided into a number of chapters. The first chapter addressed the research structure (the research problem, importance, objective, limits, and it also defined the terms used in the research). The second chapter addressed the theoretical framework, where the theoretical framework has been divided into three sections. The first section dealt with methods of formation of ceramic materials including: Plasticizing method 2- semi-dry pressing method 3- dry pressing method 4- extrusion method 5- casting method.
The researcher found that there is a clear difference between the methods through her formati
The lowest layer of the atmosphere is called the atmospheric mixed layer, characterized by small-scale, irregular air motions defined by winds that change in speed and direction. Aerosol radiative effects impact the atmospheric boundary layer (ABL), which holds most aerosols in the lower atmosphere. Aerosol absorption and scattering both lower the quantity of solar energy that reaches the ground, which has an impact on the spectral signature of the land coverings. In this study, 51 locations in downtown Baghdad were chosen for four different types of land cover (water bodies, farms, open areas, and residential areas) for Sentinel 2 satellite imagery, and the time the pictures were taken was 8:00 am ( 22 March, 22 June, 20 September,
... Show MoreThe study aims to make an in-depth analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,
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