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.
Weibull Distribution is one of most important distribution and it is mainly used in reliability and in distribution of life time. The study handled two parameter and three-parameter Weibull Distribution in addition to five –parameter Bi-Weibull distribution. The latter being very new and was not mentioned before in many of the previous references. This distribution depends on both the two parameter and the three –parameter Weibull distributions by using the scale parameter (α) and the shape parameter (b) in the first and adding the location parameter (g)to the second and then joining them together to produce a distribution with five parameters.
... Show MoreLet R be a commutative ring with identity, and M be unital (left) R-module. In this paper we introduce and study the concept of small semiprime submodules as a generalization of semiprime submodules. We investigate some basis properties of small semiprime submodules and give some characterizations of them, especially for (finitely generated faithful) multiplication modules.
Most of the Weibull models studied in the literature were appropriate for modelling a continuous random variable which assumes the variable takes on real values over the interval [0,∞]. One of the new studies in statistics is when the variables take on discrete values. The idea was first introduced by Nakagawa and Osaki, as they introduced discrete Weibull distribution with two shape parameters q and β where 0 < q < 1 and b > 0. Weibull models for modelling discrete random variables assume only non-negative integer values. Such models are useful for modelling for example; the number of cycles to failure when components are subjected to cyclical loading. Discrete Weibull models can be obta
... Show MoreMany codiskcyclic operators on infinite-dimensional separable Hilbert space do not satisfy the criterion of codiskcyclic operators. In this paper, a kind of codiskcyclic operators satisfying the criterion has been characterized, the equivalence between them has been discussed and the class of codiskcyclic operators satisfying their direct summand is codiskcyclic. Finally, this kind of operators is used to prove that every codiskcyclic operator satisfies the criterion if the general kernel is dense in the space.
Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes
The aim of this paper is to introduces and study the concept of CSO-compact space via the notation of simply-open sets as well as to investigate their relationship to some well known classes of topological spaces and give some of his properties.
المتغير العشوائي X له توزيع أسي اذا كان له دالة احتمالية الكثافة بالشكل:
عندما ، هذه هي الحالة الخاصة لتوزيع كاما.
غالباً جداً ولسبب معقول تأخذ . الحالة الخاصة لـ (1) التي نحصل عليها تسمى بالتوزيع الاسي لمعلمة واحدة.
اذا كانت ، ، التوزيع في هذه الحالة يسمى التوزيع الاسي القياسي
اما بالنسب
... Show MoreAbstract
Research title: The legal ruling of advice.
This research deals with the topic of advice, as the research included the following:
Preamble: I explained in it the meaning of advice in the Qur’an and Sunnah, and that what is meant by it is a good performance of the duty, then explaining its importance, importing it, and the difference between advice and what is similar to it, from enjoining good, denial, reproach and reprimand, backbiting and the will.
The first topic: It dealt with the ruling on advice, whether it is recommended or disliked, or forbidden, because what is meant by it is to give advice to others may be an obligation in kind, or it may be desirable or dislike
... Show MoreAbstract:
If we neglect the value of historical fashions as a source of inspiration for
contemporary fashion designers we will neglect a treasure of original designs.
In neglecting such a treasure how could we then know what is original. Today
the most famous fashion designers are often inspired, in the outwardly from
and internal lines of their fashions, by fashion designed during the ages of the
past.
Designers can find such fashions in books of history and museums. But
the historical ages are not equal in the fertility of the originality and novelty of
their fashions. Thus the contemporary designer may not find the old designs
inspiring so he invents them.
The researcher was keen in this paper to inclu