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jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
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Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study of Annealing and Dopping Effect of Zn on Structural and Optical Properties for CdTe Thin Films
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In this research thin films of (CdTe) have been prepared as pure and doped by Zn
with different ratios (1,2,3,4,5)% at thickness (400+25)nm with deposition rate (2±0.1)nm,
deposited on glass substrate at R.T. by using thermal evaporation in vacuum . All samples
were annealed at temperature (523,573,623,673)K at 1h.
The structural prop erties of all prepared thin films, doped and undoped have been
studied by using XRD. The analysis reveals that the structures of the films were
polycrystalline and typed cubic with a preferred orientation along (111) plane for the
undoped films with (2,3)% of zinc , and shifting (2ÆŸ) for doped films . The annealing films
at temperature 573 K and Zn:3% show decreasing in

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Reliability and Failure Probability Functions of the m-Consecutive-k-out-of-n: F Linear and Circular Systems
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The m-consecutive-k-out-of-n: F linear and circular system consists of n sequentially connected components; the components are ordered on a line or a circle; it fails if there are at least m non-overlapping runs of consecutive-k failed components. This paper proposes the reliability and failure probability functions for both linearly and circularly m-consecutive-k-out-of-n: F systems. More precisely, the failure states of the system components are separated into two collections (the working and the failure collections); where each one is defined as a collection of finite mutual disjoint classes of the system states. Illustrative example is provided.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Thermodynamic and Kinetic Study of the Adsorption of Pb (II) from Aqueous Solution Using Bentonite and Activated Carbon
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The adsorption of Pb(II) ions onto bentonite and activated carbon was investigated. The effects of pH, initial adsorbent dosage, contact time and temperature were studied in batch experiments. The maximum adsorption capacities for bentonite and activated carbon were 0.0364 and 0.015 mg/mg, respectively. Thermodynamic parameters such as Gibbs free energy change, Enthalpy change and Entropy change have been calculated. These thermodynamic parameters indicated that the adsorption process was thermodynamically spontaneous under natural conditions and the adsorption was endothermic in nature. Experimental data were also tested in terms of adsorption kinetics, the results showed that the adsorption processes followed well pseudo second- order

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Preparation and study of the Structural, Morphological and Optical properties of pure Tin Oxide Nanoparticle doped with Cu
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            In this study, pure SnO2 Nanoparticles doped with Cu were synthesized by a chemical precipitation method. Using SnCl2.2H2O, CuCl2.2H2O as raw materials, the materials were annealed at 550°C for 3 hours in order to improve crystallization. The XRD results showed that the samples crystallized in the tetragonal rutile type SnO2 stage. As the average SnO2 crystal size is pure 9nm and varies with the change of Cu doping (0.5%, 1%, 1.5%, 2%, 2.5%, 3%),( 8.35, 8.36, 8.67, 9 ,7, 8.86)nm respectively an increase in crystal size to 2.5% decreases at this rate and that the crystal of SnO2 does not change with the introduction of Cu, and S

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
The effect of methanol and water plant extracts of Cordia myxa on Some pathogenitic bacteria and Candida albicans
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this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli , Pseudomonas aeruginosa, Proteus Spp., Klebsiella pneumoniae , Staphylococcus aureus, Streptococcus pyogenes , Bacillus subtilus, and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Chaotic behaviour of the Rossler model and its analysis by using bifurcations of limit cycles and chaotic attractors
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The behaviour of certain dynamical nonlinear systems are described in term as chaos, i.e., systems' variables change with the time, displaying very sensitivity to initial conditions of chaotic dynamics. In this paper, we study archetype systems of ordinary differential equations in two-dimensional phase spaces of the Rössler model. A system displays continuous time chaos and is explained by three coupled nonlinear differential equations. We study its characteristics and determine the control parameters that lead to different behavior of the system output, periodic, quasi-periodic and chaos. The time series, attractor, Fast Fourier Transformation and bifurcation diagram for different values have been described.

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Publication Date
Fri Nov 30 2007
Journal Name
Alustath Journal For Human And Social Sciences
Plagiarism in Theses and Dissertations: Methods of Detecting and Avoiding
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The present study aims at identifying the styles, procedures of Iraqi universities to avoid plagiarism and evaluate these steps, also to evaluate the form prepared by the Directory of Scientific Supervision and Evaluation, Ministry of Higher Education and Scientific Research. The study uses documentary style, 150 teachers in the following colleges (Education Ibn Rushd, Languages and Arts) in university of Baghdad whom already used the aforementioned list were the sample of the study and they asked to give their opinions about the list.The study consists of five sections, first one deals with general view, second explains plagiarism and its types, shapes and reasons,third tackles with ways of detecting plagiarism, its programs, consequences

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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Purification of Fungul Glucoamylase and Study the Effect of Concentration And Thermal Processing on Enzymatic Activity of Starch Hydrolysis
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Glucoamylase from black Aspergillus niger isolate was purified by ammonium sulfate precipitation and sephadex G 200 filtration. A trial for the purification of glucoamylase resulted in an enzyme with a specific activity of 6472 unit/mg protein with 10 times fold. The main goal of the present work was to test this enzyme in hydrolyzing the raw starch. Two substrates were used: corn starch and potato starch 2% (w/v). The effect of enzyme dosage and thermal processing of substrate on kinetics and efficiency of hydrolysis were studied. The results suggested that the glucoamylase activity is increased as the increase of enzyme concentration and the enzyme was sufficiently effective in hydrolyzing tested raw starch, and thermal modification of

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Minimal sternotomy surgery in comparison to standard sternotomy in the coronary bypass Surgery
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Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Oral Health Status in relation to Salivary Antimicrobial Peptide in Pregnant Women
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Background: Oral health is a mirror of general health. During pregnancy, oral health is affected by changes in saliva and oral hygiene measures which may lead to more dental caries.

Objective: Assess oral health status in relation to salivary antimicrobial peptides in pregnant women.

Subjects and Method: This cross sectional study was carried out in different primary health care centers in Rusafa sectors/ Baghdad city. The total sample included was 80 women (their  age range from 21-30). The study group consisted of 40 pregnant women: half of them were in the first trimester and  others were in third trimester, while the control group included 40 non-pregnant married fem

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