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jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

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Publication Date
Wed May 08 2024
Journal Name
Applied Sciences
Nano-Additives in Asphalt Binder: Bridging the Gap between Traditional Materials and Modern Requirements
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This research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add

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Publication Date
Wed May 08 2024
Journal Name
Applied Sciences
Nano-Additives in Asphalt Binder: Bridging the Gap between Traditional Materials and Modern Requirements
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This research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add

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Publication Date
Thu May 01 2025
Journal Name
The Scientific World Journal
Investigating the Influence of Ellipticity on the Purcell and Quality Factors in Planar–Elliptical Bragg Mirrors
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High‐quality factor Q  and elliptical cross‐section microcavity of small size are described. We present a numerical investigation of the performance of the elliptical microcavity. We design elliptical microcavities to control the emission rate of dipolar emitters and investigate how the ellipticity factor influences the Purcell and Q ‐factors. We demonstrate an enhancement of up to 16 × 10 3 in the Purcell factor for TiO 2 ‐based mirrors and 8 × 10

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Advanced Veterinary And Animal Research
Histological and histochemical characteristics of the esophagus in local breed donkey (Equus asinus)
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Objective: Certain advantages of donkeys are still not listed as for other equine species. Moreover, donkeys lack comprehensive scientific studies. The present study examines the histological architecture and histochemical characteristics of the esophagus in the Iraqi local breed donkey (Equus asinus). Materials and Methods: Eight esophagus samples were collected from a local breed donkey. Tissue specimens (~1 cm³) were collected from the cervical, thoracic, and abdominal regions of the esoph¬agus and processed via routine histological technique. The tissue sections were stained with hema¬toxylin and eosin, Massons Trichrome, and combined Alcian blue (pH 2.5) plus PAS (AB-PAS). Results: The esophagus of the local breed donkey h

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of American Science
Morphohistological study of the tongue in local mice species by using special stain
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Advanced Veterinary And Animal Research
Histological and histochemical characteristics of the esophagus in local breed donkey (Equus asinus)
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Objective: Certain advantages of donkeys are still not listed as for other equine species. Moreover, donkeys lack comprehensive scientific studies. The present study examines the histological architecture and histochemical characteristics of the esophagus in the Iraqi local breed donkey (Equus asinus). Materials and Methods: Eight esophagus samples were collected from a local breed donkey. Tissue specimens (~1 cm³) were collected from the cervical, thoracic, and abdominal regions of the esoph¬agus and processed via routine histological technique. The tissue sections were stained with hema¬toxylin and eosin, Massons Trichrome, and combined Alcian blue (pH 2.5) plus PAS (AB-PAS). Results: The esophagus of the local breed donkey h

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Publication Date
Sun May 18 2025
Journal Name
Iraqi Journal Of Veterinary Sciences
Histomorphological study of the lymphoglandular complex in adult local breed dog (Canis familiaris)
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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy (ijep)
E-learning in the Cloud Computing Environment: Features, Architecture, Challenges and Solutions
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The need to constantly and consistently improve the quality and quantity of the educational system is essential. E-learning has emerged from the rapid cycle of change and the expansion of new technologies. Advances in information technology have increased network bandwidth, data access speed, and reduced data storage costs. In recent years, the implementation of cloud computing in educational settings has garnered the interest of major companies, leading to substantial investments in this area. Cloud computing improves engineering education by providing an environment that can be accessed from anywhere and allowing access to educational resources on demand. Cloud computing is a term used to describe the provision of hosting services

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
An Evolutionary Algorithm for Task scheduling Problem in the Cloud-Fog environment
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Abstract<p>The rapid and enormous growth of the Internet of Things, as well as its widespread adoption, has resulted in the production of massive quantities of data that must be processed and sent to the cloud, but the delay in processing the data and the time it takes to send it to the cloud has resulted in the emergence of fog, a new generation of cloud in which the fog serves as an extension of cloud services at the edge of the network, reducing latency and traffic. The distribution of computational resources to minimize makespan and running costs is one of the disadvantages of fog computing. This paper provides a new approach for improving the task scheduling problem in a Cloud-Fog environme</p> ... Show More
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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

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