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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
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
The Influence of Alkaline Treatment of Recycled Natural Materials on the Properties of Epoxy Resin Composites
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Natural fibers and particles reinforced composites are being broadly used due to their bio and specific properties such as low density and easy to machine and production with low cost. In this work, water absorption and mechanical properties such as tensile strength, flexural strength and impact strength of recycled jute fibers reinforced epoxy resin were enhanced by treating these fibers with alkaline solution. The recycled jute fibers were treated with different concentration of (NaOH) solution at (25 0C) for a period of (24) hours. From the obtained results, it was found that all these properties are improved when fibers treated with (7.5wt% NaOH) related to untreated fibers. Conversely, the mentioned properties of composit

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The position of Al-Jassas (D. 370 AH) of the verses of "As-Sifat Al-Khbriya"
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This research aims at know the position of Al-Jassas Al- Hanafi (D. 370 AH) of  "As-Sifat Al- Khbriya", through his interpretation: (the provisions of Qur'an), by studying his interpretation of the verses related to this issue.

The most significant results of this study that Al-Jassas did not consider the words that called: "As-Sifat Al- Khbriya" as adjectives to Allah almighty, but he consider them contained an inappropriate meaning to Allah almighty, thus it must be referred to the perfect arbitrator, so he was believe in opinion of interpretation. and interpretations of Al-Jassas for the related of the Qur'an verses relat

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Ultrasound-Assisted and One-Pot Synthesis of New Fe3O4/Mo-MOF Magnetic Nano Polymer as a Strong Antimicrobial Agent and Efficient Nanocatalyst in the Multicomponent Synthesis of Novel Pyrano[2,3-d]pyrimidines Derivatives
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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
The goal orientations for the university students
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The learner has face difficult in learning if not accompanied by strong motivation and directed towards the goals that set for himself,as the type of goals set by the learner for himself is behind the difference in achievement of the tasks and levels of learning, and these goals are directed and determine his behavior Academic in the way of his study and his direction towards the lecture and colleagues.

Current research aims:

  • Build tools for thegoal orientations
  • Measuring the goal orientations for the university studentsaccording to variables (type/class/specialization).

In order to achieve the objectives of the research, a tool was constructed for the (the Goal orientation), and the psych

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Egyptian-Ethiopian Relations after the Change
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Egypt and Ethiopia have connected in a strong relation as there are historical facts that
deepen these relations, one of these is Egypt's cooperation in establishing the first economic
and financial banking system in Ethiopia.
Beside the religious relation between The Egyptian and Ethiopian churches the Nile River is
considered one of the effective connections
That strong then the relations as it leads to some tension between the two countries because
Ethiopia believes that Egypt seeks to control the river tries to build its project over the Blue
Nile means a threat to the Ethiopian national security.
The tension continues even after the revolution of 25th of January 2011because the Nahda
dam which is a clear t

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The effect of the Doping with Cobalt Transition Metal on the Dielectric and Structural Properties of Fe<sub>0.5</sub>Co<sub>x</sub>Mg<sub>0.95-x</sub>O Nanoparticles Synthesized by Sol-Gel Assisted Auto-Combustion
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Abstract<p>The compound Fe<sub>0.5</sub>Co<sub>x</sub>Mg<sub>0.95-x</sub>O where (x= 0.025, 0.05, 0.075, 0.1) was prepared via the sol-gel technique. The crystalline nature of magnesium oxide was studied by X-ray powder diffraction (XRD) analysis, and the size of the sample crystals, ranging between (16.91-19.62nm), increased, while the lattice constant within the band (0.5337-0.4738 nm) decreased with increasing the cobalt concentration. The morphology of the specimens was studied by scanning electron microscopy (SEM) which shows images forming spherical granules in addition to the presence of interconnected chips. The presence of the elements involved in the super</p> ... Show More
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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
The structure and optical properties of organic semiconductor bulk hetrojunction blend (NiPcTs/Alq3) thin films
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The effect of heat treatment on the optical properties of the bulk heterojunction blend nickel (II) phthalocyanine tetrasulfonic acid tetrasodium salt and Tris (8-hydroxyquinolinato) Aluminum (NiPcTs/Alq3) thin films which prepared by spin coating was described in this study. The films coated on a glass substrate with speed of 1500 rpm for 1.5 min and treated with different annealing temperature (373, 423 and 473) K. The samples characterized using UV-Vis, X ray diffraction and Fourier transform Infrared (FTIR) spectra, XRD patterns indicated the presence of amorphous and polycrystalline blend (NiPcTs/Alq3). The results of UV visible shows that the band gap increase with increasing the annealing temperature up to 373 K and decreases with

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Educational Novelty And Its Relation With Visual Thinking With The Students Of Artistic Education Department
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The two objectives of the current research are :-

  1. Uncover the views and opinions of the students of Artistic Education Department about the relation between educational novelty and its relation with visual . 
  2. Identifying the capabilities of the students of artistic education department .

            The society of the research is the  fourth class students of artistic education department -  College of Fine Arts  ( 83 students from both sexes ) .  It was chosen ( 60 ) students sample of  from both sexes by the researcher in order to conduct test upon them .The researcher has adopted descr

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
CORRELATIONS OF POINT LOAD INDEX AND PULSE VELOCITY WITH THE UNIAXIAL COMPRESSIVE STRENGTH FOR ROCKS
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Rock engineers widely use the uniaxial compressive strength (UCS) of rocks in designing
surface and underground structures. The procedure for measuring this rock strength has been
standardized by both the International Society for Rock Mechanics (ISRM) and American Society
for Testing and Materials (ASTM), Akram and Bakar(2007).
In this paper, an experimental study was performed to correlate of Point Load Index ( Is(50))
and Pulse Wave Velocity (Vp) to the Unconfined Compressive Strength (UCS) of Rocks. The effect
of several parameters was studied. Point load test, Unconfined Compressive Strength (UCS) and
Pulse Wave Velocity (Vp) were used for testing several rock samples with different diameters.
The predicted e

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Publication Date
Sat Oct 01 2022
Journal Name
Structures
Behaviour and design of the ‘lockbolt’ demountable shear connector for sustainable steel-concrete composite structures
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In order to promote sustainable steel-concrete composite structures, special shear connectors that can facilitate deconstruction are needed. A lockbolt demountable shear connector (LB-DSC), including a grout-filled steel tube embedded in the concrete slab and fastened to a geometrically compatible partial-thread bolt, which is bolted on the steel section's top flange of a composite beam, was proposed. The main drawback of previous similar demountable bolts is the sudden slip of the bolt inside its hole. This bolt has a locked conical seat lug that is secured inside a predrilled compatible counter-sunk hole in the steel section's flange to provide a non-slip bolt-flange connection. Deconstruction is achieved by demounting the tube from the t

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