Preferred Language
Articles
/
jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
...Show More Authors

 

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
An Analysis on the Applicability of Meta-Heuristic Searching Techniques for Automated Test Data Generation in Automatic Programming Assessment
...Show More Authors

Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

... Show More
View Publication Preview PDF
Crossref (2)
Clarivate Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Isolation of some active materials and aqueous, alcoholic and oil seed extracts of the plant (Curcuma longa (and study Antibacterial and anticancer activity
...Show More Authors

This study included isolation of some active materials from Curcuma longa such as tannins, saponins and volatile oils with percentage of 59%, 31%, and 9% respectively. Also the study included the determination of minerals in Curcuma longa such as " Na, Ca and K" using Flame photometer. The concentrations of these minerals were (14 ppm),(10 ppm) and )76 ppm) respectively. The anti-bacterial activity study was performed for the active materials isolated from Curcuma longa against two genus of pathogenic bacteria, Escherichia Coli and Staphylococcus aurous by using agar-well diffusion method. It appeared from this study that all of the extraction have inhibitory effect on bacteria was used. The inhibition zone diameter varies with

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 27 2021
Journal Name
مجلة دراسات ويحوث التربية الرياضية
Hypoxic exercises by using (training mask) and its effect on the (PMA) and some physiological indicators and achievement for 1500m runners
...Show More Authors

Hypoxic training, which in turn is one of the methods adopted in sports training methods, especially in activities that depend on the aerobic system in its performance, which includes training with a lack of oxygen by reducing its molecular pressure, since this method targets functional organs and works temporary responses during training and permanent responses After training as an adaptation to these devices as a result of training in this way, the study aimed to identify the effect of hypoxic exercises using the training mask and the extent of the change in some biochemical indicators, in addition to that to identify the effect of these exercises on the indicator of energy expenditure and )VMA) and the achievement of the effectiveness of

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Bourgeois ascendancy under Fatimids
...Show More Authors

The bourgeoisie groups derived great advantages from the system upon which the Fatimids built up their Regime out the land-tax and other taxes against a fixed sum . The surpulus revenue was the prophet of the farmers . A striking feature of the Fatimid was freedom of enterprise .All sectors of economic life were free-crafts , industry and trade . The government interfered in the trade in victuals only so far to in order to guarantee the supply of wheat to the big towns
The Egyptian Bourgeoisie enjoyed also the great prosperity which was produced among other reasons by the inflationary system of Fatimid economy .
The maintenance of gold dinar being almost pure and of full weight was only possible because Egypt steadily received cons

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 03 2020
Journal Name
College Of Islamic Sciences
Rulings of magic  and its treatment in Islam
...Show More Authors

Praise be to God, Lord of the worlds, and the best of prayers. He has completed the delivery of our master Muhammad, his family, and all his companions. O God, bring us out from the darkness of illusion, honor us with the light of understanding, open us with knowledge of knowledge, facilitate our morals with dreams, and make us who listen to the saying and follow their best.
And after ..

Since ancient times, magic was mentioned in many books in the history of the civilizations of ancient peoples, where the first emergence of human civilizations, the oldest of which is the Mesopotamian civilization, the Chinese civilization, and the Pharaonic civilization in Egypt, where concepts prevailed based on the charlatans and sorcery an

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 14 2024
Journal Name
Plant Archives (09725210)
Effect of addition of organic and chemical fertilization and spraying of alpha tocopherol on the growth and yield of tomato (Solanum lycopersicum mill.).
...Show More Authors

Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Comparison of Protein Concentration in Red and White Muscles in Two Species of Bony Fish
...Show More Authors

The current study deals with estimating the protein concentration and the effect of fish weight on protein concentration values in red and white muscles in two different regions ( R1 : Anterior region lies 2 cm behind the head and R2: posterior region lies 2cm from caudal fin  (in  two types of bony fish, namely common carp (Cyprinus carpio) and Nile tilapia (Oreochromis niloticus). Samples were collected from Karmat Ali river- north of Basrah between October 2019 and February 2020. The protein was extracted using protein extraction buffer, the current study show that the average of  protein concentration in red muscles of Nile tilapia ranged between  7.74-7.4 mg / ml  and ( 6.8-8.85 mg / ml) in R1 and R2 region re

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of talent management in high- containment organizations/ field study in Technology and Science Ministry
...Show More Authors

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jul 23 2025
Journal Name
Imam Ja'afar Al-sadiq University Journal Of Legal Studies
The legal framework for the protection of new plant varieties
...Show More Authors

TRIPS agreement was The first to apply protection by patents. However, this type of protection, which grants exclusive and monopoly rights to patent owners, came at the expense of developing countries which are considered rich in biodiversity and also at the expense of traditional and poor knowledge of modern technologies. The release of new plant varieties has led to the emergence of biopiracy and looting of the rights of developing countries without a license

View Publication
Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
A Semiotic Approach to the Analysis of the News Story
...Show More Authors

This study attempts to provide an approach analysis for the news, depending on the bases and principles which conceptuality semiotic researchers of this field first of them «A. J. Gremas» for the theory of «narrative discourse analysis», to more clarify we tried to apply it on a published press- news, to concludes the most important steps and methods that are necessary to follows gain more understanding of the press- news.

View Publication Preview PDF