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The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Specifications study of Hydrophobic Silica Aerogel Doped with Rhodamine 6G Prepared via Sub-Critical Drying Technique
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The influence of dye laser Rhodamine 6G (R6G) on the molecular structure of silica aerogel prepared by normal drying method is reported. The study also tests the effect of dye concentration on morphological and physical properties. Fourier Transform Infrared Spectroscopy (FTIR) was used to examine this effect, in addition to Field Emission Scanning Electron Microscopy (FESEM), contact angle, and surface area measurement. It was found from FTIR data that the dye laser stays with the inner structure of samples and, at high concentration, it gives a good influence by reducing (OH) band and increasing (CH) band, leading to changing the contact angle from (123á´¼) to (145á´¼). Whereas particle size varied from 22 n

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Scopus (9)
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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Behavior of RC Beams Strengthened with NSM-CFRP Strips Subjected to Fire Exposure: A Numerical Study
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The use of Near-Surface Mounted (NSM) Carbon-Fiber-Reinforced Polymer (CFRP) strips is an efficient technology for increasing flexural and shear strength or for repairing damaged Reinforced Concrete (RC) members. This strengthening method is a promising technology. However, the thin layer of concrete covering the NSM-CFRP strips is not adequate to resist heat effect when directly exposed to a fire or at a high temperature. There is clear evidence that the strength and stiffness of CFRPs severely deteriorate at high temperatures. Therefore, in terms of fire resistance, the NSM technique has a significant defect. Thus, it is very important to develop a set of efficient fire protection systems to overcome these disadvantages. This pape

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Antifungal Activity of Propolis Ethanol Extract Against Botrytis cinerea, Altrnaria sp Which Caused Many Plant Diseases
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  This study was conducted to determine the effect of different concentrations of   ethanol  extract of propolis against two  fungi Botrytis cinerea, Altrnaria sp.      The most important chemical constituents of propolis diagnosed by the Infra Red Spectroscopy, were the  Flavonoids  specificaly.       Results showed a high antifungal activity of ethanol  extract of propolis, evidently with a high concentration  of extract (5) mg\ml, which completely inhibited the radial growth on both  solid and liquid media (PDA &PD Broth ) of both fungi .         We observed that , ethanol  extract p

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Modified Organic Method for Preparation of Ibuprofen Microcapsules As a Sustained Release Solid Dosage Form
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ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa

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Publication Date
Wed Dec 01 2021
Journal Name
Bioresource Technology Reports
Biosynthesis of polyhydroxyalkanoate (PHA) by a newly isolated strain Bacillus tequilensis ARY86 using inexpensive carbon source
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Scopus (10)
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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
DC Sputtering Deposition of Copper Oxide Thin Films Doped with Carbon for Efficient Solar Selective Absorbers
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      In this work, carbon-doped copper oxide thin films were deposited by the reactive DC sputtering method for use as selective absorbents. The properties of the DC discharge plasma were studied, using the emission spectrum, in the presence of pure argon and by mixing it with oxygen once and carbon dioxide again to know the effect of adding these gases on the properties of the resulting plasma used in the deposition of films. The structural properties of the deposited thin films prepared with different flow ratio of carbon dioxide gas were studied using x-ray diffraction. To examine the selective absorber coatings, the reflectance within the UV-Vis spectrum was measured to calculate the percentage of energy absorbed by solar radia

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
Efficient Energy Management for a Proposed Integrated Internet of Things-Electric Smart Meter (2IOT-ESM) System
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In this work, an efficient energy management (EEM) approach is proposed to merge IoT technology to enhance electric smart meters by working together to satisfy the best result of the electricity customer's consumption. This proposed system is called an integrated Internet of things for electrical smart meter (2IOT-ESM) architecture. The electric smart meter (ESM) is the first and most important technique used to measure the active power, current, and energy consumption for the house’s loads. At the same time, the effectiveness of this work includes equipping ESM with an additional storage capacity that ensures that the measurements are not lost in the event of a failure or sudden outage in WiFi network. Then then these

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Bridge Engineering
Torsional Analysis of Multicell Concrete Box Girders Strengthened with CFRP Using a Modified Softened Truss Model
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Scopus (28)
Crossref (20)
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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

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Publication Date
Thu Apr 18 2019
Journal Name
Iraqi Journal Of Science
Different Volumetric Ratios for Preparing Ternary Cu2SnS3 Thin Films using Fully Controlled System of Spray Pyrolysis
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Ternary thin films have been clearly deposit using fully computerized system of spray pyrolysis technique onto glass substrates maintained at 310±5 °C. A mixture of an aqueous solution of thiourea, tin chloride dehydrate and copper chloride was used as spraying liquid. The optimumvolumetric ratio of mixing was found to be [S/(Cu+Sn)=1] at pH =1.5, in the present work. XRD examination was revealed CTS in a monoclinic phase. Number platform speeds were employed in the spraying process. XRD peaks were described at 2? = 28.39°, 33.02°, 47.34°, and 56.39° corresponding to , , , and , respectively. The FTIR investigations were certified a numeral of the chemical bond of Cu-, Sn- and S-. The grain size was observed in the range of nanosiz

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