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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
Tue Jan 01 2008
Journal Name
Journal Of Alfateh
Study of the current of the MHD generator with modified Bohm diffusion
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generator the metal conductor is replaced by conducting gas plasma.

Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The effect of additives metal on the D.C conductivity of epoxy resin
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The present studies are focused on the modification of the properties of epoxy resin with different additives namely aluminum, copper by preparing of composites systems with percentage (20%, 40% and 50%) of the above additives. The experimental results show that the D.C of conductivity on wt% filler content at ( 293-413 ) K electrical conductivity of all above composites increased with temperature for composites with filler contact and find the excellent electrical conductivity of copper and lie between (2.6*10-10 - 2.1*10-10)?.cm . The activation energy of the electrical conductivity is determined and found to decrease with increasing the filler concentration.

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Influence of Eggshell Particle Sizes on the Adsorption of Organic Dye
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This work aimed to use effective, low-cost, available, and natural adsorbents like eggshells for removal of  hazardous organic dye result from widely number of  industries and study the influence of different eggshell particle size (75, 150) Mm.  The adsorbent was characterized by SEM, EDX, BET and FTIR . The initial pH of dye solutions  varying from 4 to 10 , the initial concentrations of methyl violet (MV) 2B range (20-80) mg/L, dosage range (0.5-10) g, contact time (30-180) min, and particles size of the adsorbent (75, 150) Mm were selected to be studied. Two adsorption isotherms models have been used to fit the experimental data. Langmuir and Freunlich models were found to more represent the experiments with high

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
The Effects of ? – Rays on The Optical Constants of ZnS Thin Films
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ZnS thin films were grown onto glass substrates by flash evaporation technique, the effects of ? – rays on the optical constants of ZnS these films were studied. It was found that ? – rays affected all the parameters under investigation.

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Publication Date
Wed Dec 11 2024
Journal Name
Tikrit Journal Of Engineering Sciences
The Effects of Fibers on the Properties of Local Hot Asphalt Mixtures
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Conventional flexible pavements are released to different types of failure in the initial phases of their service life due to high traffic density, high speeds, heavy loads, and harsh climates. To eliminate pavement damage and failure early, the present search investigates the impact of adding glass, steel, and basalt fibers in the asphalt mixtures. Also, the study evaluates these materials characteristics compared to the mixtures without fibers. The Marshall test and tensile strength ratio test (TSR) were utilized to evaluate the asphalt mixture's performance. A set of specimens were produced by incorporating glass fiber (GF), steel fiber (SF), and basalt fiber (BF) at (0.10%, 0.15%, 0.20%), (0.25%, 0.35%, 0.45%), and (0.15%, 0.35%

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Publication Date
Sat Aug 02 2025
Journal Name
Engineering, Technology & Applied Science Research
The Influence of Nanomaterials on the Permanent Deformation of Hot Mix Asphalt
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Improving the permanent deformation resistance of asphalt pavements is a vital challenge. Nanomaterials have emerged as promising additives due to their ability to enhance the binder stiffness and elasticity. This study evaluated the influence of five nanomaterials, namely Nano-Silica (NS), Nano-Alumina (NA), Nano-Zinc (NZ), Nano-Titanium (NT), and Carbon Nanotubes (CNTs) incorporated into a base asphalt binder at varying dosages, with up to 10% for NS, NA, and NT, and up to 5% for NZ and CNT. Fifteen modified binders were assessed using the Multiple Stress Creep Recovery (MSCR) test to obtain non-recoverable creep compliance (Jnr), while the corresponding hot mix asphalt samples underwent repeated load testing and rut depth predict

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Effect of the Silver Nanoparticles on the Histology of Albino Mice Ovaries
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The aim of study is to identify the histological changes in ovaries of the albino mice exposed to silver nanoparticles. Sixty adult females were collected and exposures by 4000 p.p.m. and 50-150 nm in size, Females were divided into 3treated groups. The concentration dosage was (1, 1.5 and 2) p.p.m. of silver nanoparticles for 7, 14 and 21 days as exposure periods as well as control group which treated by normal saline. Treated groups appeared different histopathological changes, it is depending on the concentration of silver nanoparticles and the period of exposure. These changes were included congestion in the blood vessels, hemorrhage, hyaline degeneration, fatty degeneration, pyknosis, necrosis as well as fusion of cells in follicula

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Preservation on the Shelf Life of Laboratory Processed Biscuit
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This study has been conducted to investigate the influence of preservatives(sodium propionate and potassium sorbate) at different levels to extend the storage life of laboratory processed biscuit.The results have shown that When%0.10 sodium propionate was added bacteria and fungi was not found for three months while found in the fourth month of storage.However bacteria and mold didnot grow until the sixth month of storage as %0.20 and %0.30 concentration was used. On the other side as %0.03 potassium sorbate was used,the growth of bacteria was cheched for 3 months and 4 months for molds..When %0.06 potassium sorbate was used no growth of bacterial or mold was found until the sixth month of storage . Three types of bacteria have been appeare

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
Attitudes of the Iraqi Public towards the Propaganda Logic of Terrorist Organizations
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                     The research entitled "the attitudes of Iraqi People towards the Logic Propaganda for Terrorist Organization such as Daash Regulation, as-Qaida, and Jabhat al-Nasra". It is a field study on the professors and the students of the College of Mass Media at Baghdad University in 2014.

                      After the global war on terrorism declared on September 11, 2011, the researcher finds it is important to study such subject as it threats the unity and sovereignty of Iraq especially after th

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
Artificial Neural Network Models to Predict the Cost and Time of Wastewater Projects
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Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was

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