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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 Jul 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Predicting the future growth depending on GIS and IDRISI program, city of Najaf-Iraq
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Abstract<p>This study aims to employ modern spatial simulation models to predict the future growth of Al-Najaf city for the year 2036 by studying the change in land use for the time period (1986-2016) because of its importance in shaping future policy for the planning process and decision-making process and ensuring a sustainable urban future, using Geographical information software programs and remote sensing (GIS, IDRISI Selva) as they are appropriate tools for exploring spatial temporal changes from the local level to the global scale. The application of the Markov chain model, which is a popular model that calculates the probability of future change based on the past, and the Cellular Automa</p> ... Show More
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
The effect of rear earth doping CdS nanostructure on structural, optical and photoconductivity properties
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Rare earth elements (Cerium, Lanthanum and Neodymium) doped CdS thin films are prepared using the chemical Spray Pyrolysis Method with temperature 200 oC. The X-ray diffraction (XRD) analysis refers that pure CdS and CdS:Ce, CdS:La and CdS:Nd thin films showed the hexagonal crystalline phase. The crystallite size determined by the Debye-Scherrer equation and the range was (35.8– 23.76 nm), and it was confirmed by field emission scanning electron microscopy (FE-SEM). The pure and doped CdS shows a direct band gap (2.57 to 2.72 eV), which was obtained by transmittance. The room-temperature photoluminescence of pure and doped CdS shows large peak at 431 nm, and two small peaks at (530 and 610 nm). The Current – voltage measurement in da

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Variation of pH and Composite Dosage on the Photocatalytic Activity for ZnO/epoxy Nanocomposites
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In this research, Zinc oxide (ZnO)/epoxy nanocomposite was synthesized by simple casting method with 2wt. % ZnO concentration. The aim of this work was to study the effect of pH and composite dosage on the photocatalytic activity of ZnO/ epoxy nanocomposite. Scanning electron microscopy (SEM) technique images proof the homogeneous distribution of ZnO nanoparticles in epoxy. A synthesized nanocomposite samples were characterized by Fourier Transform Infrared spectrometer (FTIR) measurements. Two spectra for epoxy and 2wt.% ZnO/epoxy nanocomposites were similar and there are no new bonds formed from the incorporation of ZnO nanoparticles. Using HCl and NaOH were added to Methylene blue (MB) dye (5ppm) to gat pH values 3 and 8. The degradat

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Publication Date
Sat Apr 09 2022
Journal Name
Engineering, Technology &amp; Applied Science Research
The Mechanical Properties of Fly Ash and Slag Geopolymer Mortar with Micro Steel Fibers
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In this study, experimental mortar combinations with 1% micro steel fibers, were examined to create geopolymer mortars. To test the effect of the fibers on the mortar's resistance, the geopolymer mortar was designed with various proportions of more environmentally friendly materials fly ash and slag. The percentage of fly ash by weight was 50, 60, and 70% of the slag. The best results were obtained when a 50:50 ratio of fly ash and slag were mixed with 1% micro steel fibers. The results showed that the mixtures containing fibers performed better in the considered tests (toughness index, ductility index, and resilience index). In the impact resistance test, the mixture contained 50% fly ash by weight of the slag with a temperature of

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Publication Date
Wed Nov 24 2021
Journal Name
International Journal Of Drug Delivery Technology
Comparison among the Synthesis of Some Azomethine Derivatives by Classical and Non-classical Methods
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الوصف In this time, most researchers toward about preparation of compounds according to green chemistry. This research describes the preparation of 2-fluoro-5-(substituted benzylideneamino) benzonitrile under reflux and microwave methods. Six azomethine compounds (B1-6) were synthesized by two methods under reflux and assisted microwave with the comparison between the two methods. Reflux method was prepared of azomethine (B1-6) by reaction of 5-amino-2-fluorobenzonitrile with some aldehyde derivatives with (50–100) mL of absolute ethanol and some quantity of GAA and time is limited between (2–5) hours with a yield between (60–70) percent with recrystallization for appropriate solvents. But the microwave-assisted method was synthe

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Publication Date
Thu Feb 01 2018
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences
Histopathological Study about effect of T.verrucosum on skin of the rabbits and treated by yellow sap and gel of Aloe vera
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Background : The dermatophytesare taxonomically related fungi causing different skin infections referred to as tineas in man or ringworm in man and animals . Objective:This study was established to investigate theof effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum. Methods : Twelveskin biopsy were taken from rabbits for histopathological study to know the the effects of the T.verrucosumand treated with yellow sap and gel. Results : the results of histopathological study of effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum showed the concentration of the gel of aloe vera at 75% was more effected to treat the infective area of skin with T.verrucos

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Mechanical and Histological Significance of Nano Hydroxyapatite and Nano Zirconium Oxide Coating On the Osseointegration of CP Ti Implants
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Background: Dental implant considers a unique treatment option for the replacement of missing dentition. The new trend of implants is looking for materials which accelerate bone formation in bone implant interface and enhance osseointegration to provide immediate loading directly after placement and decrease the time period which is disturbs patients and uncomfortable. The aim of the study was to evaluate the effect of nano zirconium oxide (ZrO2) and nano hydroxyapatite (Hap) mixture coating of screw shaped commercially pure titanium (cpTi) implants on bond strength at the bone implant interface with torque removal test and histological analysis in comparison with non coated implants. Materials and methods: Forty screws were machined from c

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Publication Date
Tue Jun 23 2020
Journal Name
Molecular Biology Reports
The correlation of combined OGG1, CYP1A1 and GSTP1 gene variants and risk of lung cancer of male Iraqi waterpipe tobacco smokers
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Genetic polymorphisms of genes whose products are responsible for activities, such as xenobiotic metabolism, mutagen detoxification and DNA-repair, have been predicted to be associated with the risk of developing lung cancer (LC). The association of LC with tobacco smoking has been extensively investigated, but no studies have focused on the Arab ethnic- ity. Previously, we examined the association between genetic polymorphisms among Phase I and Phase II metabolism genes and the risk of LC. Here, we extend the data by examining the correlation of OGG1 Ser326Cys combined with CYP1A1 (Ile462Val and MspI) and GSTP1 (Ile105Val and Ala103Val) polymorphisms with the risk of LC. Polymerase chain reaction- restriction fragment length polymorphism (

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Exogenous Application of Nano Fertilizers and Seaweeds Extract on the Growth, Yield, and Total Alkaloids Content of Hyoscyamus niger
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Abstract<p>The study was conducted at the College of Agricultural Engineering Sciences - University of Baghdad in 2022. It aimed to improve the growth of the European black Henbane plant (<italic>Hyoscyamus niger</italic>), leaf yield, and its content of the total alkaloids as effective medicinal secondary metabolite compounds by spraying with three levels of nano-nitrogen (N=46%) and three levels of nano-potassium (K = 50%)) is 1 gm L<sup>-1</sup>, 2 gm L<sup>-1</sup>, and 3 gm L<sup>-1</sup>, respectively, for each of these fertilizers, in addition to spraying with two levels of seaweed extract (Acadian) at a concentration of 2 and 3 ml L<sup>-1</sup></p> ... Show More
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Publication Date
Thu Dec 01 2022
Journal Name
Case Studies In Construction Materials
Experimental study of temperature effect on the mechanical tensile fatigue of hydrated lime modified asphalt concrete and case application for the analysis of climatic effect on constructed pavement
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Previous experimental studies have suggested that hot mixed asphalt (HMA) concrete using hydrated lime (HL) to partially replace the conventional limestone dust filler at 2.5% by the total weight of all aggregates showed an optimum improvement on several key mechanical properties, fatigue life span and moisture susceptibility. However, so far, the knowledge of the thermal response of the modified asphalt concrete and thermal influence on the durability of the pavement constructed are still relatively limited but important to inform pavement design. This paper, at first, reports an experimental study of the tensile fatigue life of HMA concrete mixes designed for wearing layer application. Tests were conducted under three different temperatur

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