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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 01 2024
Journal Name
Journal Of Ecological Engineering
Explore the Impact of Surfactant Type on the Stability and Separation Efficiency of Oil–Water Emulsions of Real Wastewater from Al-Basrah Crude Oil Using Microbubble Air Flotation
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Among several separation processes, the air flotation distinguish as remarkably high potential separation process related to its high separation efficiency and throughput, energy-efficient, simple process, cost-effective, applicable to a wide range of oily wastewater and no by-products. The current study aimed to investigate the effect of the type and concentration of surfactant on the stability of oil-water emulsion and efficiency of the separation process. For this purpose, three types of surfactant where used (anionic SDS, mixed nonionic Span 85/Tween 80, and cationic CTAB). The results demonstrated that the Span 85/Tween 80 surfactant has the best stability, and it increases with the surfactant concentration augmentation. The removal ef

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Publication Date
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF USING THE SCHOOL THEATER ON LEARNING SOME SKILLS OF THE GROUND MOVEMENT MAT GYMNASTIC ART FIFTH GRADE PRIMARY
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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some methods for estimating the parameters of the binary logistic regression model using the genetic algorithm with practical application
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Abstract

   Suffering the human because of pressure normal life of exposure to several types of heart disease as a result of due to different factors. Therefore, and in order to find out the case of a death whether or not, are to be modeled using binary logistic regression model

    In this research used, one of the most important models of nonlinear regression models extensive use in the modeling of applications statistical, in terms of heart disease which is the binary logistic regression model. and then estimating the parameters of this model using the statistical estimation methods, another problem will be appears in estimating its parameters, as well as when the numbe

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Shifting Sand of English in Iraq language Policy and Planning
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Shifting Sand of English in Iraq language Policy and Planning

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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Sintering Temperature and Soaking Time on the physical and Dielectric Properties of BaTiO3 for Different Ba/Ti Ratio
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Recent research has examined the improvement of physical and dielectric properties of BaTiO3 ceramic material by small addition of excess TiO2 or BaCO3. The prepared samples sintered at different temperatures and varying soaking time. The results show that increasing the sintering temperature within 1350°C and soaking time of 10 hrs give better electrical and physical properties, which indicate the reaction is complete at higher temperature and period.

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Determining the direction of urban growth and urban planning-case of Al Aziziyah city-using remote sensing and GIS techniques
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In this study the role of remote sensing and geographic information systems in the planning of some Iraqi cities, including the city of Aziziyah in Kut / Wasit Governorate, was considered. Certain appropriate models (sprawling growth patterns) have been adopted to plan this city, and tables and a future map have been prepared to arrange this city. Land uses for public services will be proposed for adopted case(Aziziyah in Kut / Wasit Governorate). This paper describes a specific application of GIS functionalities for spatial planning analysis, examines the breadth of GIS and attempts to address the analytical part’s limitations in planning studies. The study concluded, through high-resolution visuals, to the possibility of determining th

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Publication Date
Thu Sep 23 2021
Journal Name
Modern Sport
Intellectual emptiness and its relationship to mental distraction among some students of the College of Physical Education and Sports Sciences
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 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
The effect of continuous training on myoglobin muscle and on some specific fitness elements and basic skills of badminton players
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Publication Date
Fri Jan 03 2020
Journal Name
Chalcogenide Letters
THE EFFECT OF Ag CONTENT AND HEAT TREATMENT ON STRUCTURAL AND MORPHOLOGICAL PROPERTIES OF THIN (Cu1-xAgx)2 ZnSnSe4 FILMS
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(Cu1-x,Agx)2ZnSnSe4 alloys have been fabricated with different Ag content(x=0, 0.1, and 0.2) successfully from their elements. Thin films of these alloys have been deposited on coring glass substrate at room temperature by thermal evaporation technique under vacuum of 10-5Torr with thickness of 800nm and deposition rate of 0.53 nm/sec. Later, films have been annealed in vacuum at (373, and 473)K, for one hour. The crystal structure of fabricated alloys and as deposited thin films had been examined by XRD analysis, which confirms the formation of tetragonal phase in [112] direction, and no secondary phases are founded. The shifting of main polycrystalline peak (112) to lower Bragg’s angle as compared to Cu2ZnSnSe4 angle refers to incorpora

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Investigation of Pomegranate Peel and Grape Seed Powder Additives on the Rheological and Filtration Properties of Un-Weighted WBM
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   The chemical additives used to enhance the properties of drilling mud cause damage to humans and the environment. Therefore, it is necessary to search for alternative additives to add them to the drilling mud. Thus, this study investigates the effects of pomegranate peel and grape seed powders as natural waste when added to un-weighted water-based mud. The test includes measurements of the rheological properties and filtration, as well as the alkanity and density of the drilling mud. The results showed a decrease in PH values ​​with an increase in the concentrations of pomegranate peel or grapeseed, and a decrease in mud density with an increase in powders of pomegranate peel and grape seed concentrations that resulted f

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