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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 Oct 28 2023
Journal Name
Baghdad Science Journal
Effect of Green-biosynthesis Aluminum Nanoparticles (Al NPs) on Salmonella enterica Isolated from Baghdad City
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This study is aimed to Green-synthesize and characterize Al NPs from Clove (Syzygium aromaticum
L.) buds plant extract and to investigate their effect on isolated and characterized Salmonella enterica growth.
S. aromaticum buds aqueous extract was prepared from local market clove, then mixed with Aluminum nitrate
Al(NO3)3. 9 H2O, 99.9% in ¼ ratio for green-synthesizing of Al NPs. Color change was a primary confirmation
of Al NPs biosynthesis. The biosynthesized nanoparticles were identified and characterized by AFM, SEM,
EDX and UV–Visible spectrophotometer. AFM data recorded 122nm particles size and the surface roughness
RMs) of the pure S. aromaticum buds aqueous extract recorded 17.5nm particles s

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Multichannel Optimization With Hybrid Spectral- Entropy Markers for Gender Identification Enhancement of Emotional-Based EEGs
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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Treatment of Al-Muthanna Petroleum Refinery Wastewater by Electrocoagulation Using a Tubular batch Electrochemical Reactor
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Abstract<p>An electrocoagulation process has been used to eliminate the chemical oxygen demand (COD) from wastewaters discharged from the Al-Muthanna petroleum refinery plant. In this process, a circular aluminum bar was used as a sacrificial anode, and hallow cylinder made from stainless steel was used as a cathode in a tubular batch electrochemical Reactor. Impacts of the operating factors like current density (5-25mAcm<sup>-2</sup>), NaCl addition at concentrations (0-2g/l), and pH at values (3-11) on the COD removal efficiency were studied.</p><p>Results revealed that the increase in current density increases the COD removal efficiency, whereas an increase</p> ... Show More
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Publication Date
Mon Oct 07 2024
Journal Name
Semiconductor Science And Technology
A facile method of deriving solar selective nickel-cobalt oxide thin films via spraying process
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Abstract<p>The present study focuses on synthesizing solar selective absorber thin films, combining nanostructured, binary transition metal spinel features and a composite oxide of Co and Ni. Single-layered designs of crystalline spinel-type oxides using a facile, easy and relatively cost-effective wet chemical spray pyrolysis method were prepared with a crystalline structure of M<sub>x</sub>Co<sub>3−x</sub>O<sub>4</sub>. The role of the annealing temperature on the solar selective performance of nickel-cobalt oxide thin films (∼725 ± 20 nm thick) was investigated. XRD analysis confirmed the formation of high crystalline quality thin films with a crystallite si</p> ... Show More
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Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Removal of COD from Petroleum refinery Wastewater by Electro-Coagulation Process Using SS/Al electrodes
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Abstract<p>In the present study, the effectiveness of a procedure of electrocoagulation for removing chemical oxygen demand (COD) from the wastewater of petroleum refinery has been evaluated. Aluminum and stainless steel electrodes were used as a sacrificial anode and cathode respectively. The effect of current density (4-20mAcm<sup>−2</sup>), pH (3-11), and NaCl concentration (0-4g/l) on efficiency of removal of chemical oxygen demand was investigated. The results have shown that increasing of current density led to increase the efficiency of COD removal while increasing NaCl concentration resulted in decreasing of COD removal efficiency. Effect of pH was found to be lowering COD re</p> ... Show More
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Publication Date
Thu Jun 01 2023
Journal Name
Chemical Physics Impact
An efficient Ag decorated CeO2 synergetic catalyst for improved catalytic reduction of lethal 4-nitrophenol
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Catalytic reduction is considered an effective approach for the reduction of toxic organic pollutants from the environment, but finding an active catalyst is still a big challenge. Herein, Ag decorated CeO2 catalyst was synthesized through polyol reduction method and applied for catalytic reduction (conversion) of 4-nitrophenol (4-NP) to 4-aminophenol (4-AP). The Ag decorated CeO2 catalyst displayed an outstanding reduction activity with 99% conversion of 4-NP in 5 min with a 0.61 min−1 reaction rate (k). A number of structural characterization techniques were executed to investigate the influence of Ag on CeO2 and its effect on the catalytic conversion of 4-NP. The outstanding catalytic performances of the Ag-CeO2 catalyst can be assigne

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Spectroscopy Diagnostic of Laser Intensity Effect on Zn Plasma Parameters Generated by Nd: YAG Laser
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      The creation and characterization of laser-generated plasma are affected by laser irradiance, representing significant phenomena in many applications.  The present work studied the spectroscopy diagnostic of laser irradiance effect on Zn plasma features created in the air by a Q-switched Nd: YAG laser at the fundamental wavelength (1064nm).  The major plasma parameters (electron temperature and electron density) have been measured using the Boltzmann plot and the Stark broadening methods.  The value of electrons temperature ranged from 6138–6067 K, and the electron density in the range of 1.4×1018 to 2×1018 cm-3, for laser irradiance range from 2.1 to 4.8×108 (W/cm2

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Publication Date
Sun Aug 25 2019
Journal Name
Civil Engineering Journal
Optimum Efficiency of PV Panel Using Genetic Algorithms to Touch Proximate Zero Energy House (NZEH)
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By optimizing the efficiency of a modular simulation model of the PV module structure by genetic algorithm, under several weather conditions, as a portion of recognizing the ideal plan of a Near Zero Energy Household (NZEH), an ideal life cycle cost can be performed. The optimum design from combinations of NZEH-variable designs, are construction positioning, window-to-wall proportion, and glazing categories, which will help maximize the energy created by photovoltaic panels. Comprehensive simulation technique and modeling are utilized in the solar module I-V and for P-V output power. Both of them are constructed on the famous five-parameter model.  In addition, the efficiency of the PV panel is established by the genetic algorithm

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Molecular Identification of Methylorubrum extorquens using PCR-Amplified MxaF Gene Fragments as A Molecular Marker
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  Methylotrophs bacteria are ubiquitous, and they have the ability to consume single carbon (C1) which makes them biological conversion machines. It is the first study to find facultative methylotrophic bacteria in contaminated soils in Iraq. Conventional PCR was employed to amplify MxaF that encodes methanol dehydrogenase enzyme. DNA templates were extracted from bacteria isolated from five contaminated sites in Basra. The gene specific PCR detected Methylorubrum extorquens as the most dominant species in these environments. The ability of M. extorquens to degrade aliphatic hydrocarbons compound was tested at the laboratory. Within 7 days, gas chromatographic (GC) studies of remaining utilize

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Total Dissolved Salt Prediction Using Neurocomputing Models: Case Study of Gypsum Soil Within Iraq Region
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