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
Mon Jun 15 2020
Journal Name
Al-academy
Religious references to art of miniatures In the Iranian school (Behzad is a model): عبدالرزاق جبار رحيل
...Show More Authors

The study examines the religious references of the art of miniatures in the Iranian school "Bahzad model" completed in Iran during the twelfth century AH, according to the controls and characteristics of the authoritative references. The researcher presented the problem of research, its importance, the need for it and its purpose, defined the terms in the research. The theoretical framework came with three investigations. The first topic of the concept of the reference in the field of knowledge, which concluded the most important features of the reference, is that each symbolic existence corresponds to a real existence and symbolic presence is an input to the realization of the reference. The reference then becomes a sign that acts as a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Increasing the design efficiency of roads in Al-Shatrah city center by achieving adequacy for car parking
...Show More Authors

        The research deals with the analysis of the city's commercial center using geographic information systems to solve the problem of congestion by evaluating the efficiency and adequacy of car parking lots according to local and Arab standards. Undoubtedly, the importance of car parking areas, as they are not within the desired efficiency within the city, will lead to congestion and traffic becomes very difficult. Thus, the transportation service loses its most important characteristic, which is the ease of movement. Therefore, there has become an urgent need to study and analyze it, as well as to verify the adequacy of the service, and the amount of deficit required to be provided to solve the tra

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Return Variation on Investment as a Function for the Difference of Market Share: An Applied Research on a Sample of Private Banks listed in Iraq Stock Exchange (ISX)
...Show More Authors

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Aesthetic Levels in Shape Variables in Spectacular Films the Indian Film (Main Tera Hero) a Model: غسان محسن حمد
...Show More Authors

The spectacular film is a type of feature films which has specific elements that contribute in increasing the aesthetics of the shape in its structure. The researcher started studying this type of films by researching the spectacular film concept, the history of its development, who are its most important stars and then tackling the Indian cinema represented by Bollywood, which is considered a school for this type of film. The researcher addressed the most important influential elements that entre in its production as well as studying these elements that contribute to building the shape including the configuration, movements of cameras, lenses, the lighting, colors, costumes etc. and what influence they have in forming a special aestheti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 19 2024
Journal Name
Journal Of Physical Education
The Effect of Special Exercises on Developing Strength Endurance and Kayaking Achievement Time (500m) individually for the Advanced Kayak Athletes
...Show More Authors

View Publication
Publication Date
Fri Dec 30 2022
Journal Name
Voprosy Istorii
Changing the agricultural map of Diyala Governorate for the years (1980, 1990, 2000, 2010, 2020) using GIS and remote sensing
...Show More Authors

Abstract. Geographical and remote sensing, which gave a picture of the change in the area of agricultural land in the study area for selected years (1980, 1990, 2000, 2010, 2020). In particular and Iraq in general, as this led to a reduction in the areas of agricultural lands and in return an increase in arid lands and their desertifica- tion and the loss of their productive value, which as a result leads to the migration of the population, the change of land sex, the failure to achieve food security and dependence on the import of the food basket.

Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Monte Carlo Simulation of the Effective Solid Angle and the HPGe Response to Different Mono-Energetic Protons from Extended Source
...Show More Authors

A program using Mont Carlo techniques has been written to calculate the effective solid angle of the detection system and simulate the response of the HPGe to mono-energetic protons from an extend source. It has been found that the fraction of the protons which leave through the cylindrical surface and deposit only part of their kinetic energy in the crystal increases with proton energy and the consequent increase in their range.

View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Causal relationship between sugar prices, imported sun flower oil, crude oil prices and the exchange rate of the Iraqi dinar
...Show More Authors

Abstract

The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate   in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
GENOTYPE VERSUS PHENOTYPE TO DETERMINE THE DEFINITIVE IDENTIFICATION OF THE GENERA CHLORELLA BEIJERINCK, 1890 (CHLORELLACEAE) AND COELASTRELLA CHODAT, 1922 (SCENDESMACEAE)
...Show More Authors

    Conventional identification of three coccoid green algae isolates was attempted to characterize the studied algae morphologically under compound microscope, which demonstrated confusional phenomenal convergence; all were classified microscopically as the green alga Chlorella vulgaris Beijerinck, 1890.

 

    Phylogenetic studies were conducted to settle the argument about the phenotype by studying the genotype. Genotype the promising field in advance classification by using 18S rRNA and compared to GenBank database using to search the related sequences. The determined sequences showed high a similarity to the strains registered in GenBank.

 

  &

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (2)
Scopus Crossref
Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Study of Oral Findings, Oxidative Stress and Antioxidant Vitamin E in Serum and Saliva of Crohn's Patients on Azathioprine Monotherapy and those on Combination of Anti-TNF-α Plus Azathioprine
...Show More Authors

Background: Crohn's disease (CD) is an immunological disorder associated with chronic inflammatory process of several unspecific regions of gastrointestinal tract but frequently detected in the terminal Ilium and proximal colon or both. This disease frequently presented with various oral manifestations as a consequence of inflammatory process of the disease, nutritional deficiency or medications side effects. Several therapeutic approaches have been developed for CD management that are targeting the inflammatory process and directed at controlling the host immune response. Immunosuppressants such as Azathioprine and anti-TNF α agents as well as the combination of them have been widely used as an effective therapeutic modality with a bett

... Show More
View Publication
Crossref (1)
Crossref