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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
Thu Nov 01 2012
Journal Name
Iraqi Journal Of Science
THE EVOLUTION OF PLANETARY NEBULAE(PN) AND FADING TIME ACCORDING TO SYNTHETIC MODEL
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Abstract Planetary nebulae (PN) represents the short phase in the life of stars with masses (0.89-7) M☉. Several physical processes taking place during the red giant phase of low and intermediates-mass stars. These processes include :1) The regular (early ) wind and the envelope ejection, 2) The thermal pulses during Asymptotic Giant Branch (AGB ) phase. In this paper it is briefly discussed how such processes affect the mass range of Planetary Nebulae(PN) nuclei(core) and their evolution, and the PN life time, and fading time for the masses which adopted. The Synthetic model is adopted. The envelope mass of star (MeN ) and transition time (ttr) calculated respectively for the parameter (MeR =1.5,2, 3×10-3 M☉). Another time scale is o

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Improving the Physical and Mechanical Properties of Fireclay Refractory Bricks by Added Bauxite
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In this study, the investigation of Local natural Iraqi rocks kaolin with the addition of different proportions of bauxite and its effect on the physical and mechanical properties of the produced refractories was conducted. Kaolin/bauxite mixture was milled and classified into various size fractions, the kaolin (less than 105 μm) and the bauxite (less than 70μm). The specimens were mixed from kaolin and bauxite in ranges B1 (95+5)%, B2 (90+10)%, B3(85+15)%, and B4 (80+20)%  respectively. The green specimens were shaped by the semi-dry method using a hydraulic press and a molding pressure of 7 MPa with the addition of (9-12) %wt. of PVA ratio. After molding and drying, the specimens were fired at (1100, 1200 and 13

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
The Importance and Interaction Indices of Bi-Capacities Based on Ternary-Element Sets
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Grabisch and Labreuche have recently proposed a generalization of capacities, called the bi-capacities. Recently, a new approach for studying bi-capacities through introducing a notion of ternary-element sets proposed by the author. In this paper, we propose many results such as bipolar Mobius transform, importance index, and interaction index of bi-capacities based on our approach.

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Impact of Critical Reading on Viewers Understanding and Astatic Judgment at Artworks
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This study reveals the impact of critical reading on viewers understanding and astatic judgment at artworks. And aims to find out the reasons and motives behind their issuing of these judgments towards artworks.
The study adopts the qualitative method as two pre and post interviews were conducted and analysed according to a thematic analysis method.
The results show that critical reading contributes to their understanding of the content of artworks and the message that the artist would like to convey to the recipient audience. and directs them towards the aesthetic judgment that is based on full understanding of the philosophical contents of the artwork, which, in turn, contributes to the development of artistic culture and a

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Mechanical Properties of Laminated Composites Reinforced With Discontinuous and Continuous Different Fibers
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 In this paper we investigate how do the laminated composites behave mechanically when subjected to external stresses, when reinforced with continuous fibers (mat) and discontinuous fibers (chopped) and to find the effect of the fiber type on the mechanical properties. Laminated composites consisting of wood- wood and Ph-F resin as suitable adhesive were reinforced with different fibers(jute, glass, and carbon).However, two  different methods of reinforcement namely, mat and chopped fibers were utilized. The mechanical properties such as (impact strength, compression strength, tensile strength, shear strength, bending strength, and elasticity modulus) of laminated composites were measured. Fibers reinforced laminated composite

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Family violence and its impact on the educational achievement of primary school children
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The research included four chapters starting with the chapter dealing with the problem of child abuse which was one of the most important educational and social problems faced by children from their parents or family members. The most common forms of abuse are physical and psychological violence. The problem of school delays is also one of the most important educational and psychological issues that concern educators, which occur because of violence and neglect of the family. The study pointed out that domestic violence is one of the issues that has started to alarm both the global and local communities, because childhood is one of the most important stages of the human development system, which is healthy in terms of physical, mental, p

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Effect of Combination Ovariectomy and D-galactose Administration on Alzheimer's Animal Model
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Background and purpose: Animal model helps researchers to evaluate new treatment plan for human and understand pathological mechanism involved in a development of disease. The use of rats as an animal model for Alzheimer's research has become a favorite among researchers. Rats are capable in mimicking Alzheimer disease due to their intelligence and quick adaptation to nature. At present there are several methods that can be used to induce Alzheimer's animals, but each method has advantages and disadvantages. We need to learn other methods that can provide many advantages and few disadvantages. The Amyloid-beta 42 (Aβ-42) and Reactive Oxygen Species (ROS) are thought to play an important role in the pathology of Alzheimer’s disease. Th

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Mercuric Exposure on Oxidative Stress and Enzymatic Antioxidant Defense System
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 Throughout the centuries, several incidents of mercury toxicity have been reported. Mercury is found in many industries such as battery, thermometer and barometer manufacturing, in the agricultural industry is used in fungicides and in medicine, mercury is used in dental amalgams. An important mechanism involved in cellular injury is induced by exposure to different forms of mercury involves in the induction of oxidative stress.      This study was conducted on non-smoker, male working in a chloroalkali plant for different periods, all workers were not suffering from chronic disease. Healthy non-smoker males that are not exposed, matched age were used as controls(C), workers aged (22-61) years, they were di

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
the Optical Properties of Electrostatic Design and Study Mirror By using Bimurzaev Technique
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In this research a computational simulation  has been carried out on the design and properties of the electrostatic mirror and a mathematical expression has been suggested  to represent the axial potential of an electrostatic mirror. The electron beam path using the Bimurzaev  technique had been investigated as mirror trajectory with the aid of Runge – Kutta  method. The spherical and chromatic aberration coefficients of mirror has computed and normalized in terms of the focal length. The choice of the mirror depends on the operational requirements. The Electrode shape of mirror two electrodes has been determined by using package SIMION computer program. Computations have shown that the suggested potentials giv

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
The life of Imam Abi Al Qasim, Al-Rafii and his scientific efforts
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In the Name of God, the Most Gracious, the Most Merciful

    Praise be to God, who has revealed the book, in which there are clear verses, insight and remembrance for the first people, and he promised those who learned it and did it with great rewards, and prayers and peace be upon those who pronounced the right and separated the speech, and on his family and companions the best of family and companions, and who followed them and guided them to the day of Moab .... ..
     And yet: If we ponder a brief period and look at our course at a glance, we will find that those who lead us are the prophets, and those who guide us are the guardians, and those who protect us are the martyrs, an

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