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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
Fri Nov 01 2019
Journal Name
Global Journal Of Public Health Medicine
PURIFICATION OF INULINASE FROM KLEBSIELLA PNEUMONIAE AND STUDY THE ANTIBACTERIAL EFFECT OF COMBINATION OF INULINASE AND CEFTAZIDIME
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Klebsiella pneumoniae are Gram-negative which cause many diseases such as urinary tract infections, respiratory tract infections and septicemia. Inulinase is an enzyme used in food manufacture and pharmaceuticals. Inulinase is used in decreasing lipid ratio and, cholesterol in blood and considered as a prebiotic factor inside intestine. Many microorganisms can produce inulinase, such as yeast, fungi and bacteria; among such bacteria: Bacillus spp., Arthrobacter spp., and Pseudomonas spp. but there are no studies about inulinase production by K. pneumoniae have been reported. So the current study aims at investing the ability of producing and purification inulinase by K. pneumoniae. Method: K. pneumoniae were isolated from many hospitals and

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Study of Laser Propagation Parameters in the Underdense Plasma Region Using a Two Dimensional Simulation Code
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The propagation of laser beam in the underdense deuterium plasma has been studied via computer simulation using the fluid model. An appropriate computer code “HEATER” has been modified and is used for this purpose. The propagation is taken to be in a cylindrical symmetric medium. Different laser wavelengths (1 = 10.6 m, 2 = 1.06 m, and 3 = 0.53 m) with a Gaussian pulse type and 15 ns pulse widths have been considered. Absorption energy and laser flux have been calculated for different plasma and laser parameters. The absorbed laser energy showed maximum for  = 0.53 m. This high absorbitivity was inferred to the effect of the pondermotive force.

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Publication Date
Tue May 31 2022
Journal Name
Iraqi Geological Journal
The Impact of Matrix Acidizing on the Petrophysical Properties of the Mishrif Formation: Experimental Investigation
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Matrix acidizing is a good stimulation process in which acid is introduced into the reservoir near the wellbore area via the wellbore or coil tubing. In the oil industry, formation damage is a prevalent problem. Bypassing wellbore damage by producing wormholes in carbonate reservoirs is the main purpose of acidizing the matrix of the formation. When doing lab tests, scientists are looking for a wormhole-inducing injection rate that can be used in the field. Meantime the ongoing works on the Ahdeb oil field's Mishrif reservoir, several reports have documented the difficulties encountered during stimulation operations, including high injection pressures that make it difficult to inject acid into the reservoir formation; and only a few

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Investigating the Influence of the Solar activity on the Electron Density of Mars's Ionospheric Layer
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The study of Mars's ionosphere was made by investigating the measurements of the electron density (Ne) depending of the variation of the solar activities through different local time, different seasons, and different altitudes. The datasets has been taken from MARSIS on board the Mars Express spacecraft, the investigation for the solar indices and the electron density (Ne) have been made for two period of time depending on the strength of the geomagnetic storms, the first one was taken when the geomagnetic storms was low as in years (1998 & 2005), the data was chosen for three seasons of these years, Winter (December), Summer (June) and Spring (April). The second period was taken for the years (2001 & 2002) when the geomagnetic s

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Different Reinforcements on the Damping Properties of the Polymer Matrix Composite
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In this research, damping properties for composite materials were evaluated using logarithmic decrement method to study the effect of reinforcements on the damping ratio of the epoxy matrix. Three stages of composites were prepared in this research. The first stage included preparing binary blends of epoxy (EP) and different weight percentages of polysulfide rubber (PSR) (0%, 2.5%, 5%, 7.5% and 10%). It was found that the weight percentage 5% of polysulfide was the best percentage, which gives the best mechanical properties for the blend matrix. The advantage of this blend matrix is that; it mediates between the brittle properties of epoxy and the flexible properties of a blend matrix with the highest percentage of PSR. The second stage

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Publication Date
Wed Oct 30 2019
Journal Name
Journal Of Legal Sciences
Territory independence according to the Constitution of the Republic of Iraq for the year 2005
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One of the constituents of the autonomy of constituent units of the federal State is the existence of an independent legal existence and the right to self-organization, ie, the ability to organize itself freely and at its own volition, without being imposed by the federal authorities. It is the federal states or regions that establish their own constitutions as well as their domestic laws, political system and government regulations, in a manner not inconsistent with the federal constitution. Such an idea and its application in Iraq was the subject of our study entitled "Organic Independence of the Federal Regions in accordance with the Constitution of the Republic of Iraq of 2005".    

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Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
The Effect of Tidal Energies on the Materials Properties of the Soil at Southern Mesopotamia
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The materials of soil were affected by multi reasons; such as human activities, floods, tidal waves, ... etc. The change of the soil contents could be measured through different indexes; such as electric conductivities, salinity, concentration of the heavy elements, and concentration of essential elements ... etc. The land cover is affected by natural influences, like tidal energy, which plays a negative role in the salinization of land adjacent to the coasts, causing a problem for soils in all its details represented in changing of the dissolved elements in soil. One of the most important natural factors that cause soil salinity is human activity in all its forms, and one of the most important causes of salinity is the phenomenon o

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Publication Date
Mon Oct 01 2018
Journal Name
2018 International Conference On Advanced Science And Engineering (icoase)
Determination of the Influence Forces Affecting the Surface Layers of the Rotating Magnetic Neutron Stars
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Publication Date
Sat Aug 20 2022
Journal Name
Journal Of Legal Sciences
The Use of Foreign Forces to Combat Terrorism at the Request of the Country Concerned
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The escalating terrorist operations in the world clearly revealed that the international community still lacks a comprehensive strategy to win the war against terrorism, which has spread like cancer in many parts of the world, and has confused the expansion of the Islamic State in Iraq and the Levant "ISIS" in Iraq and Syria and its control over areas In the two countries, the political accounts of the various local, regional and international actors are broad, and with the failure of the local forces to confront that organization or limit its influence, the United States of America has had to return to military intervention in Iraq, especially after the organization executed American journalists, despite its sizes. On direct interventio

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Investigating the Influence of the Solar activity on the Electron Density of Mars's Ionospheric Layer
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The study of Mars's ionosphere was made by investigating the measurements of the electron density (Ne) depending of the variation of the solar activities through different local time, different seasons, and different altitudes. The datasets has been taken from MARSIS on board the Mars Express spacecraft, the investigation for the solar indices and the electron density (Ne) have been made for two period of time depending on the strength of the geomagnetic storms, the first one was taken when the geomagnetic storms was low as in years (1998 & 2005), the data was chosen for three seasons of these years, Winter (December), Summer (June) and Spring (April). The second period was taken for the years (2001 & 2002) when the geomagnetic s

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