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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
Sun Oct 03 2010
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Applying K-W-L Technique on Teaching ESP Students
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         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Stream of Consciousness Technique: Psychological Perspectives and Use in Modern Novel
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Stream of Consciousness technique has a great impact on writing literary texts in the modern age. This technique was broadly used in the late of nineteen century as a result of thedecay of plot, especially in novel writing. Novelists began to use stream of consciousness technique as a new phenomenon, because it goes deeper into the human mind and soul through involving it in writing. Modern novel has changed after Victorian age from the traditional novel that considers themes of religion, culture, social matters, etc.  to be a group of irregular events and thoughts interrogate or reveal the inner feeling of  readers.

This study simplifies stream of consciousness technique through clarifying the three levels of conscious

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Salbutamol Sulphate and Isoxsuprine Hydrochloride in Pharmaceutical Formulations
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A simple, sensitive and accurate spectrophotometric method has been developed for the determination of salbutamol sulphate (SAB) and isoxsuprine hydrochloride (ISX) in pure and pharmaceutical dosage. The method involved oxidation of (SAB) and (ISX) with a known excess of N-bromosuccinamid in acidic medium, and subsequent occupation of unreacted oxidant in decolorization of Evans blue dye (EB). This, in the presence of SAB or ISX was rectilinear over the ranges 1.0-12.0, 1.0-11.0 µg/mL, with molar absorptivity 4.21×104 and 2.58×104 l.mol-1.cm-1 respectively. The developed method had been successfully applied for the determination of the studied drugs in their pharmaceutical dosage resulting i

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
The passive of verbs constructed with prepositions: Das Passiv der mit Präpositionen konstruierten Verben
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 Verbs in German and Arabic are of two types: active and passive. Passive voice  is a grammatical voice construction that is found in many languages.  Out of grammatical perspective, each main verb has a form in the active and one in the passive known as a "genus verbi" (type of verb). In passive voice, both in German and in Arabic, the focus is on the action itself or on the result of the action; often the perpetrator is not mentioned. In German, to conjugate verbs in the passive voice, you must know the forms of werden (to become). German uses werden  + the past participle and states it at the end of a sentence. In Arabic,

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
Ruling on abortion in Sharia and law
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Research title: Ruling on abortion in Sharia and law.

The importance of research: Projection is of great importance because it touches the life of a living being who enjoys human qualities. However, this organism often wastes its rights and does not protect its human beings. These souls are lost in millions by the sake of casual desire or hidden desire.

The research plan: The research dealt with an introductory topic, four topics, and in each topic there are demands, branches, and a conclusion.

The most important findings of the study: The ruling on aborting the fetus in the Sharia is only permissible (and the necessity is valued at its va

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Modification Of Rheological Properties Of Asphalt Effect Of Addition Of Asphaltenes And Oxidized Asphaltenes On The Compatibility Of Asphalt- Sulfur Blends
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This study is a complementary one to an extended series of research work that aims to produce a thermodynamiclly stable asphalt –sulfur blend. Asphalt was physically modified wiht different percentages of asphaltenes , oxidized asphaltenes and then mixed with sulfur as an attempt to obtaine a stable compatible asphalt-sulfur blend. The homogeneneity of asphalt-asphaltenes[oxidized asphaltenes]-sulfur blends were studied microscopically and the results are prsented as photomicrographs. Generally more stable and compatible asphalt-sulfur blends were obtained by this treatment.

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Examining the seasonal correlation between SSN, T-Isndex, and F10.7 parameters during solar cycles 23 and 24
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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of Cost Reduction and Price Policy in Earning Customer Satisfaction: Study in Public Company liquid Battery Industry
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That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The effect of story- grammar instruction on poor college student s 'achievement of narrative texst theme identification
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Publication Date
Sat Jun 01 2013
Journal Name
Int. J. Nanoelectronics And Materials
Comparsion of the physical properties for CdS and CdS doped PVA thin films prepared by spray pyrolysis
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