Preferred Language
Articles
/
jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
...Show More Authors

 

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Influence of Antimony Dopant and Annealing on Structural, Optical and Hall Parameters of AgInSe2 Thin Film
...Show More Authors

Sb-dopedAgInSe2 (AIS: 3%Sb)thin films were synthesized by thermal evaporation with a vacuum of 7*10-6torr on glass with (400+20) nm thickness. X-ray diffraction was used to show that Sb atoms were successfully incorporated into the AgInSe2 lattice. Then the thin films are annealed in air at 573 K. XRD shows that thin films AIS pure, AIS: 3%Sb and annealing at 573 K are polycrystalline with tetragonal structure with preferential orientation (112).raise the crystallinity degree. The Absorption spectra revealed that the average Absorption was more than 60% at the wavelength range of 400–700 nm. UV/Visible measure shows the lowering in energy gap to 1.4 eV forAIS: 3%Sb at 573 Kt his energy gap making these samples suitable for p

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
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
...Show More Authors

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.

View Publication
Scopus (35)
Crossref (23)
Scopus Clarivate Crossref
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
...Show More Authors

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.

View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Extraction and Application of Natural Colourant from the Bark of Berlinia Grandiflora on Cotton and Polyamide 6 Fabrics
...Show More Authors

The aim of this study is to extract and utilise the bark of Berlinia grandiflora as a natural dye source for the colouration of cotton and polyamide 6 fabrics. The solvents used for this study were water, methanol, acetone, and methanol/potassium hydroxide. The best of all the solvents used was water. In the extraction process, the various solvents were extracted with Soxhlet extractor.  The optimum colourant extraction was observed at 40 °C for 2 h.  The extracted compound was isolated and characterized by UV spectrophotometry; proton and carbon-13 nuclear magnetic resonance, mass spectrometry, and Fourier transform infrared spectroscopy.  Mordanting and subsequent dyeing of cotton and polyamide 6 fabrics with t

... Show More
View Publication Preview PDF
Scopus Crossref
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
...Show More Authors

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.

View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Indian Journal Of Natural Sciences
Effect of Gamma Radiation on the A.C Electrical and Dielectric Properties of Prepared Pure and Doped Polyaniline Salt
...Show More Authors

Purepolyaniline and doped with hydrochloric acid was prepared in different molarities at room temperature. The a.c electrical properties were stadied.AC conductivityσac (ω), is found to vary as ωS in the frequency range (100Hz-10MH), S< 1and decreases indicating a dominate hopping process. Thedielectric constant ε1and dielectric loss ε2 have been determined for bulk polyaniline. ε1 decrease with the increase frequency. Electrical conductivity measurements increase with the increases both of the amount of HCl and the dose of radiation. The dielectric investigations show decrease with dose radiation.

Preview PDF
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
...Show More Authors

            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

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Jan 04 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Assessment of current situation of medical education in the College of Medicine-University of Baghdad
...Show More Authors

Background: The most important advances in medical education in the last decade are the shift in focus from learning objectives to learning outcomes. The advantages of active over passive learning are researched-based. The aim of this study was to evaluate the students reading habits; utilization of lectures, group study, resources utilized during study, and if there is a need to change the curriculum.<br />Methods: A prospective study was done in Medical City Teaching Hospital, from January 2007 to January 2008, including 438 students from the college of medicine, university of Baghdad. A questionnaire consist of 28 questions was given to them. These questionnaire elicited responses regarding reading habits, utilization of lecture

... Show More
View Publication Preview PDF
Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 31 2022
Journal Name
Iraqi Journal Of Science
Isolation and identification of fungi from the droppings of some poultry and some detergents effect on some of them.
...Show More Authors

In Baghdad governorate, samples of dried birds waste were obtained from poultry cages for investigate the of the presence of fungi. There was a high proportion of Candida spp., Rhodotorula spp. and filamentous fungi that obtained from the dry droppings. Al samples gave a positive results included 177 isolates, these isolates includes different Candida species 62 isolates (35.02%), Rhodotorula spp. 28 isolates (15.81%), and the following filamentous genera: Aspergillus spp. 50 isolates (28. 24%), (A. niger 20 isolate, A. flavus 18 isolate, A. fumigatus 12 isolate), Penicillium spp. 11 isolates (6.21%) and Mucor spp. 26 isolate (14.68%). The inhibitory effect of the used detergents (with concentration of 10-1 mg/ml.( was ranged from 35 mm

... Show More
View Publication