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jeasiq-1829
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail. the response rate was (70%) of the sample which reached (40) participants. Statistical analysis was carried out by using SPSS.

The results of the research showed a statistically significant effect between elements of quality of internal audit and between nature, timing, and extent of external audit procedures in accordance with international audit standards. The scope of the internal audit unit's work, and due professional care of internal auditors represent the most significant aspects of the quality of internal audit affect nature, timing, and procedures of external audit. External audit procedures are more affected by the quality of internal audits than the nature and timing of external audits. The researcher recommends strengthening the independence of internal audits and working to raise scientific and practical qualifications of internal auditors in order to increase their influence in nature, timing, and procedures of external audits.

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Role of Ethnicity and Environment as Risk Factors on Asthma in Two Ethnic Groups in Michigan State, United States of America

Background: Asthma is an increasing worldwide health problem.   The prevalence of asthma is higher in some ethnic minorities and lower in other ethnic groups. Environmental exposures, and psychosocial factors, have been suggested to be main mediators for asthma. Ethnicity related to racial background can influence the differences in asthma through the disease susceptible alleles.

Objective: To evaluates environmental and cultural risk factors for asthma among different ethnic groups.

Methods: Random sample of 337 Iraqi selected from 5,490 Iraqi residents’ in the Greater Detroit area. Validated questionnaire was used. Chi-square, t-test and logistic regression

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Taking Over The Judiciary By Women And The Position Of Law From That: مثالا

لمقدمة

     الحمد لله رب العالمين والصلاة والسلام على سيد الأنبياء والمرسلين نبينا محمد صلى الله عليه وسلم وعلى  واصحابه أجمعين  ومن تبعهم وأهتدى بهداهم الى يوم الدين اما بعد :

        فوظيفة القضاء وظيفة سامية يراد منها اقامة العدل ولا يستقيم حالهم الا به دفعاّ للظلم ، ولقد اولى النبي صلى الله عليه وآله وسلم ومن بعده الخلفاء الراشدون

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Study the Nuclear Structure of Some Even-Even Ca Isotopes Using the Microscopic Theory

The root-mean square-radius of proton, neutron, matter and charge radii, energy level, inelastic longitudinal form factors, reduced transition probability from the ground state to first-excited 2+ state of even-even isotopes, quadrupole moments, quadrupole deformation parameter, and the occupation numbers for some calcium isotopes for A=42,44,46,48,50 are computed using fp-model space and FPBM interaction. 40Ca nucleus is regarded as the inert core for all isotopes under this model space with valence nucleons are moving throughout the fp-shell model space involving 1f7/2, 2p3/2, 1f5/2, and 2p1/2 orbits. Model space is used to present calculations using FPBM intera

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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Ecological Aspects of Dwelling Position For A previous Case of Kala – azar in South of Baghdad , Iraq

         This is a contribution to study the situation of a dwelling of previous case of kala- azar in the endemic area (AL-Mahmodiya/ AL-Rasheed district) about 25 km south of Baghdad.  In order to assess the possible ecological causes of the incidence and the prevalence of visceral leishmaniasis, in one of the well-known foci of the disease in the central region of Iraq. It was found that the human dwelling position and ecological factors affect the infection with this disease.

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Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Investigation of Linear Polarization for a Specimen Insulator of Scanning Electron Microscope in Sense of Mirror Efectronic Phenomenon

    An analytical procedure has been carried out to measure the charge that may be trapped in an insulator sample of scanning electron microscope. It mainly concerns the determination of the deduced polarization charges by means of mirror effect phenomenon. Several relations related to such issue have been modified so as to be applicable for regarding charges due to polarization in linear and isotropic material. Consequently, the potential arises as a result for both trapped free and polarization charges which is set up. Actually the well-known magnification factor method is adopted to be a case study to implement the introduced approach. Results have clearly showed that the polarization charge significantly influences the Coul

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Publication Date
Mon Oct 01 2018
Journal Name
The Saudi Dental Journal
Evaluation of some mechanical properties of a new silicone elastomer for maxillofacial prostheses after addition of intrinsic pigments

Objective: The approximate life span of a silicone maxillofacial prosthesis is as short as1.5–2 years of clinical service, then a new prosthesis should be fabricated. The most common reasonfor re-making the prosthesis is silicone mechanical properties degradation. The aim of this studywas to assess some mechanical properties of VST-30 silicone for maxillofacial prostheses after addi-tion of intrinsic pigments.Methods: Two types of intrinsic pigments (rayon flocking and burnt sienna); each of them wasincorporated into silicone. One hundred and twenty samples were prepared and split into 4 groupsaccording to the conducted tests (tear strength, hardness, surface roughness, and tensile strengthand elongation percentage) with 30 samples for ea

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Derivation Mathematical Equations for Future Calculation of Potential Evapotranspiration in Iraq, A Review of Application of Thornthwaite Evapotranspiration

     In any natural area or water body, evapotranspiration is one of the important outcomes in the water balance equation. As a significant method and depending on monthly average temperature, estimating of potential Evapotranspiration depending on Thornthwaite method was adopted in this research review. Estimate and discuss evapotranspiration by using Thornthwaite method is the main objectives of this research review with considerable details as well as compute potential evapotranspiration based on climatologically data obtained in Iraq. Temperature - evapotranspiration relationship can be estimated between those two parameters to reduce cost and time and facilitate calculation of water balance in lakes, river, and h

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Publication Date
Wed Aug 19 2020
Journal Name
Revista De Chimie
Synthesis, Characterization and Biological Evaluation of Cr(III), Fe(III), Co(II), Ni(II), Zn(II) and Cd(II) Complexes Using an Azo Dye as Ligand

Azo ligand 11-(4-methoxyphenyl azo)-6-oxo-5,6-dihydro-benzo[4,5] imidazo[1,2-c] quinazoline-9-carboixylic acid was derived from 4-methoxyaniline and 6-oxo-5,6-dihydro-benzo[4,5]imidazo[1,2-c]quinazoline-9-carboxylic acid. The presence of azo dye was identified by elemental analysis and spectroscopic methods (FT-IR and UV-Vis). The compounds formed have been identified by using atomic absorption in flame, FT.IR, UV-Vis spectrometry magnetic susceptibility and conductivity. In order to evaluate the antibacterial efficiency of ligand and its complexes used in this study three species of bacteria were also examined. Ligand and its complexes showed good bacterial efficiencies. From the obtained data, an octahedral geometry was proposed for all p

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Al-Hajjaj in pre-Islamic poetry hangs Imru 'al-Qays and the Twrfa of Ibn al-Abd as a model

The topic of (pilgrims) of the old and modern subjects at the same time, as it extends his foot and is associated with the beginning of speech and argument, a modern because it is based on studies and research (and the theory of pilgrims) from (Austin and Cyril) through (Charles Breman) to (Aristotle) ), It is worth mentioning here to mention the role of (Hazem al - Qartagni) in mentioning the value of the pilgrimage of hair and saying the use of persuasion in the hair, is palatable and acceptable. Hence our research applied these views, and we chose the pendants as a model for that matter.

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
DOMINATION OF CONTENT OVER FORM IS ONE OF THE PROBLEMS OF CHILDREN’S STORIES IN IRAQ

 

The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som

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