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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 Oct 01 2018
Journal Name
Chemical Physics Letters
Effect of heat treatment on photoelectrochemical performance of hydrothermally synthesised Ag2S/ZnO nanorods arrays
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Publication Date
Thu Apr 15 2010
Journal Name
International Journal Of Poultry Science
Effect of Dietary Supplementation with Different Oils on Productive and Reproductive Performance of Quail
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
EFFECT OF COOLING RATE ON MECHANICAL PROPERTIES OF EUTECTIC AND HYPOEUTECTIC Al-Si ALLOYS
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In this research the effect of cooling rate and mold type on mechanical properties of the eutectic
and hypoeutectic (Al-Si) alloys has been studied. The alloys used in this research work were (Al- 12.6%Si
alloy) and (Al- 7%Si alloy).The two alloys have been melted and poured in two types of molds with
different cooling rates. One of them was a sand mold and the other was metal mold. Mechanical tests
(hardness, tensile test and impact test) were carried out on the specimens. Also the metallographic
examination was performed.
It has been found that the values of hardness for the alloys(Al-12.6%Si and Al-7%Si) which poured in
metal mold is greater than the values of hardness for the same alloy when it poured in a heated

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Publication Date
Wed Mar 28 2018
Journal Name
Iraqi Journal Of Science
Effect of Shaliness on Water Saturation Estimation: Case Study of TN Field Niger Delta
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This study was carried out to estimate the effect of shaliness on water saturation from TN field of Niger Delta. The conventional Archie and the Shaly-sand water saturation models was used in the evaluation of wells. Two sand bodies (Sand 01 and 02) were mapped with thicknesses range from 76.8ft to 119.3ft across the three wells for Sand 01 and 187.5 to 339.9ft across wells TN_1 and TN_4 for Sand 02. The cross plot of the effective porosity (φe) versus volume of shale (Vsh) show a decrease in the effective porosity with an increase in shale volume. This reveals a laminated shale pattern across the reservoir sands. The estimations from the conventional method and the Shaly-sand models of Simandoux and Indonesia show a clear disparity due

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Effect of Chemical Mutagens on Some Morphological Traits of Vicia faba L. Cv. Aqadulce
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To investigate the effect of chemical mutagens: sodium azide (SA), hydrazine hydrate (HZ) and maleic hydrazine (MH) on morphological variations of faba bean traits. Seeds were soaked in distilled water for six hours, then in different concentrations of the above mentioned mutagens (0.01, 0.03, 0.05%) represented by (C1,C2 and C3 respectively) for six hours and planted in the field in winter 2013-2014. Factorial Experiment was arranged in Randomized Complete Block Design (RCBD) with three replications to each treatment. The results of statistical analysis showed significant differences among studied treatments. All mutagens showed significant reduction in plan height and number of branches per plant compared with control plants which gave

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Effect of Insecticide Dichlorvos on Ovaries of Mosquito Fish Gambusia affinis (Baird and Girard)
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The toxicity of insecticide dichlorvos (90%) was tested in ovaries of mosquito fish using three sublethal concentrations (0.3, 0.6, 0.8 µg/L) and studied their effects on the means of body and ovary weights, gonadosomatic index, ovum size and ova number. Results showed that there was a significant (P<0.05) decrease in body and ovary weights, ovum size and ova count. However, there was no significant (P<0.05) difference in gonadosomatic index in treated groups with the three concentrations of dichlorvos compared with the control group. This study was added evidence on the ovular toxicity of dichlorvos concerning its effect on fish production as well as reduction in the means of productive offspring and their survival.

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Gamma Ray Irradiation on Structural and Optical Properties of ZnO Thin Films
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In this research, the structural and optical measurements were made on the Zinc oxide (ZnO) films prepared by two methods once by using chemical spray pyrolysis technique, and another by using thermal evaporation technique before and after irradiation by Gamma –Ray (γ – rays) from source type (Cs 137) with an energy (0.611)MeV as a function of gamma dose (0.15,0.3 and 0.45) Gy. The thickness of all films prepared by two method was about (300 ± 50) nm. XRD is used to characterize the structural properties, the results demonstrated that all samples prepared by two method before and after irradiation have polycrystalline structure with a preferred orientation (002).Also it showed that the structural properties are weakly

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Effect of Spheroidization Treatment on Friction Stir Processing of Al- 14 wt.% Si Alloy
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    Three different rotational speeds (800, 1000 and 1250 rpm) and traverse speeds of (0.42 mm/sec) at a constant taped pin have been employed to produce the stir zones generated from friction stir processing (FSP) of near eutectic Al- 14 wt.% Si alloy. The processed samples were thoroughly analyzed macroscopically and microscopically. The as-cast microstructure of eutectic (α Al+ Si) and primary Si were fragmented to produce spheroidization of small size of Si and deformed matrix. The stir zones showed an increase in hardness from around 45-50 Hv for as-cast to 40-65 depending on the variables applied. All the processed samples were characterized by advanced and retreated regions with large single piping defects formed m

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Prevalence of Autoimmune Thyroiditis in A sample of Infertile Iraqi Women
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In the present study, the aim was made to identify the relationship between thyroid autoimmunity (TAI) and female infertility. The study was performed on 30 infertile women and 22 age-matched healthy fertile control age (33 ± 5 years). Overall, serum prolactin (PRL), thyroid stimulating hormone (TSH) assay is the key test for the diagnosis and management of hypo and hyperthyroidism. Anti-TPO Ab and anti-TG Ab were measured. The mean ± SE of serum PRL (31.080 ± 3.06) ng/ml was significantly (P<0.05) higher in infertile group compared with control (16.191±1.36) ng/ml. Serum TSH was significantly (P<0.05) higher in infertile group (5.689 ± 1.12) μIU/ml compared to control group (2.282 ± 0.18) μIU/ml. The prevalence of positive

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Investigation of the Porosity of Certain Iraqi Clay Deposits by Mercury Porosimeter
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Pore volume, pore diameter, and pore volume distribution of three of Iraqi natural clay deposites were measured using mercury intrusion porosimetry .The clays are white kaolin, colored kaolin, and bentonite .The results showed that the variation of the pore area of the clay deposites followed the following order :- Coloured Kaolin > White Kaolin > Bentonite While the pore volume may be arranged as in the following sequence:- White Kaolin > Coloured Kaolin >Bentonite Also , Bentonite exhibits the narrow range pore size distribution than the white and coloured kaolin.

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