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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
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Phonon Confinement Effect on Lattice Thermal Conductivity of Zn4Sb3 Quantum Well Structure
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We have theoretically investigated the in-plane lattice thermal conductivity of Zn4Sb3single quantum well structure taking into account spatial confinement of phonons. The calculations were carried out for free-surface quantum wells with thickness 8.5nm in the room temperature. We show that the lattice thermal conductivity is a significant reduce. The reduction is mostly due to the drop in the average group velocity caused by the spatial confinement of acoustic phonons and the corresponding increase in phonon relaxation rates. The predicted decrease is important for the anticipated applications of Zn4Sb3 nanostructure materials for room-temperature thermoelectric devices. Our theoretical results are in a good agreement with available exp

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Effect of Air Bubbles on Heat Transfer Coefficient in Turbulent Convection Flow
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Experimental and numerical studies have been conducted for the effect of injected air bubbles on the heat transfer coefficient through the water flow in a vertical pipe under the influence of uniform heat flux. The investigated parameters were water flow rate of (10, 14 and 18) lit/min, air flow rate of (1.5, 3 and 4) lit/min for subjected heat fluxes of (27264, 36316 and 45398) W/m2. The energy, momentum and continuity equations were solved numerically to describe the motion of flow. Turbulence models k-ε was implemented. The mathematical model is using a CFD code Fluent (Ansys15). The water was used as continuous phase while the air was represented as dispersed. phase. The experimental work includes design, build and instrument a test

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of Cold Atmospheric Pressure Plasma on Fertility Hormones for Female Rats
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Abstract<p>The direct application of cold atmospheric plasma (CAP) is the main scope of plasma medicine in or on the organism for curative purposes. Cold plasma is both effective in disrupting a wide range of microorganisms including multiple drug resistant ones (MDRs) and to stimulate proliferation of mammalian cells. It has obtained by Floating Electrode Dielectric Barrier Discharge (FE-DBD) system. The present study aimed to show the effected of cold plasma on the fertility hormones LH, Prolactin, Estrogen, and Testosterone hormones for healthy adult female rats (Albino) / bulb c). There are divided into many groups according to time exposure of plasma (15, 30, 60, and 90 second) and a refere</p> ... Show More
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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Current Medical Research And Opinion
Effect of Educational Programs on MothersKnowledge and Childrens Nutritional Status: Narrative Review
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Publication Date
Tue Dec 20 2022
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Effect of Augmented Reality Technology on Spatial Intelligence among High School Students
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Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

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Publication Date
Tue Apr 18 2017
Journal Name
Transactions Of The Asabe
Effect of Drying Conditions on Triticale Seed Germination and Rice Weevil Infestation
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The combination of high protein content and a soft seed coat makes the wheat-rye hybrid Triticale (Triticosecale) vulnerable to attack by rice weevils. Drying triticale grain to moisture contents safe for storage can prevent infestation by rice weevils, but if grain is being stored for seed, high drying temperatures can affect seed germination. Grain can be effectively dried at low temperatures, but low-temperature drying is difficult in hot, humid regions such as the Gulf Coast. This study nvestigated the effects of drying temperatures from 35°C to 45°C on triticale seed germination and found no statistical differences between the germination rates of the seed at any of the drying temperatures and the germination rates of controls. Final

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Publication Date
Thu Mar 07 2024
Journal Name
Oncology Letters
Effect of valproic acid on histone deacetylase expression in oral cancer (Review)
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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Effect of Excitation Energy and Mass number on Most probable exciton number
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Exciton model describes the excitation of particles in pre-equilibrium region of nuclear reaction by exciton. In pre-equilibrium region there is a small probability for occurring emission and the number of excitons be the probability of the emission of it possible more is called most probable exciton number MPEN. In this paper the MPEN formula was derived for protons and neutrons separately and so MPEN formula derived with taking into account the non equidistant spacing between the energy states. The MPEN was studied with the mass number where it is noticed the MPEN increases with increasing the mass number. Also, MPEN studied for different isotopes of Al, the MPEN increases with increasing mass number of isotopes. MPEN for neutron is co

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Numerical Study of Collector Geometry Effect on Solar Chimney Performance
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There have been many advances in the solar chimney power plant  since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated  to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin Treatment on some Blood Biomarkers in Women with Endometriosis.
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 Endometriosis is a common women health disorder that occurs when Endometrial-like tissue grows outside the uterus. This may lead to irregular bleeding , pelvic pain, infertility and other complications.   Metformin,  because of its activity to improve  insulin sensitivity, it is  used for  the treatment of diabetes; it  also  has a modulatory  effect  on  ovarian  steroid  production and has  anti-inflammatory  properties,  all may  suggest  its possible effect in treatment  of endometriosis. This  study  was  planned  to  determine  the  effect  of  metformin  on serum levels  of&nbs

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