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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 Dec 30 2015
Journal Name
College Of Islamic Sciences
Stances on the damage to manuscripts and ways to address them
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Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

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Publication Date
Sat Apr 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Image encryption algorithm based on the density and 6D logistic map
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One of the most difficult issues in the history of communication technology is the transmission of secure images. On the internet, photos are used and shared by millions of individuals for both private and business reasons. Utilizing encryption methods to change the original image into an unintelligible or scrambled version is one way to achieve safe image transfer over the network. Cryptographic approaches based on chaotic logistic theory provide several new and promising options for developing secure Image encryption methods. The main aim of this paper is to build a secure system for encrypting gray and color images. The proposed system consists of two stages, the first stage is the encryption process, in which the keys are genera

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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
Sun Oct 01 2006
Journal Name
Modern Sport
The effect of using a treadmill with different incline angles in developing some functional variables among Diyala University basketball team players
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تعد لعبة كرة السلة من الألعاب الرياضية التي تحتاج متطلبات بدنية ووظيفية خاصة بها، وذلك من خلال الانتقال داخل الملعب بالكرة أو بدونها والسبل للتخلص من ملاحقة الخصم أثناء الدفاع وكيفية المناورة أثناء الهجوم مع إجادة التصويب بكافة أنواعه داخل الملعب، ومن هنا تكونت مشكلة البحث في كيفية تطوير تلك العوامل الوظيفية والتي لها الأثر في الارتقاء بمستوى أداء اللاعب أثناء اللعب، وعن طريق استخدام الباحثان لطريقة جهاز ا

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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
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 Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Study of the Effect of Magnetic Abrasive Finishing on the Material Removal of AA1100 Aluminum Alloy
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This study evaluates the performance of magnetic abrasive finishing (MAF) of aluminum alloy in terms of achieving materials removal (MR). A vertical milling machine is used to perform the finishing process using a developed MAF unit that consists of an inductor made out of a 150 mm long and 20 mm diameter iron core wound with 1500 turns and 0.5 mm copper wire. The commutator and magnetic pole are attached at the top and bottom of the inductor, respectively. The required current is supplied using a DC power supply. The South Pole workpiece is a 100×50×3 mm3 plate of AA 1100 aluminum alloy, whereas the magnetic pole represented the North Pole. Pole rotational speed, applied current, and abrasive finishing time was selected as

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Effect of nano particles of TiO2-Al2O3 on the Mechanical properties of epoxy Hybrid nanocomposites
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Preparation of epoxy/ TiO2 and epoxy/ Al2O3 nanocomposites is studed and investigated in this paper. The nano composites are processed by different nano fillers concentrations (0, 0.01, 0.02 ,0.03, 0.04 ,0.05 ,0.07 and 0.1 wt%). The particles sized of TiO2,Al2O3 are about 20–50 nm.Epoxy resin and nano composites containing different shape nano fillers of (TiO2:Al2O3 composites),are shear mixing with ratio 1 to 1,with different nano hybrid fillers concentrations( 0.025 ,0.0 5 ,0.15 ,0.2, and 0.25 wt%) to Preparation of epoxy/ TiO2- Al2O3 hybrid composites. The mechanical properties of nanocomposites such as bending ,wearing, and fatigue are investigated as mechanical properties.

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
The effect of Sunn bug Eurygaster intgriceps infection of wheat on the Capability of bread making
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The present study aims to identifying the effect of Eurygaster integriceps infection on the quality features of the local wheat varity IBA 99. The result revealed significant decrease in the percentage of protein of infected wheat at (4, 5)% compared to sound wheat values for the sound wheat were (10.9%) whereas those for the infected wheat were(9.0, 8.4 )% also the result revealed significant increased in the percentage of ash in the infected wheat flour. The result showed significant decrease in the percentage of wet and dry gluten in the infected wheat by sun bug at the rate of (2, 3, 4, 5)% compared to sound wheat value (27, 9% and 25, 23, 22, 22, 20%) for wet gluten and (8.2, 7.8, 7, 7.2, 6%) for dry glutin . The value of sedimentati

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Publication Date
Mon May 01 2023
Journal Name
Materials Today: Proceedings
An experimental study of the effects of matrix acidising on the petrophysical characteristics of carbonate formation
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