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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
Fri Jul 25 2025
Journal Name
Modern Sport
An Analytical Study on the Performance of the Video Assistant Referee (VAR) System in the Iraq Stars Football League
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The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
What the linguists commented on, "I do not know" in the dictionary of Lisan al-Arab, a semantic study
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Absitract

This research was interested in studying the phrase “I don’t know” in the Lisan al-Arab dictionary, and Lisan al-Arab was based on collecting its material from five dictionaries, including: Tahdhib al-Lugha, al-Muqamah, al-Sahih, and the footnotes of Ibn Berri, al-Nihaya and Gharib al-Hadith. The objection to this phrase, and the discussion of its various implications among linguists and the clarification of the closest and most famous content to it according to the data presented to the researcher in his research journey, and to reach this goal, the research division into a preface, five demands and a conclusion and followed the list of sources and references. To define the lexicon of Lisan al-Ar

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Role of School in Promoting Intellectual Security of Students in Qurayyat Governorate
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The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Assessing of Some Toxic Heavy Metals Levels and Using Geo Accumulation Index in Sediment of Shatt Al-Arab and the Iraqi Marine Region
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Mercury, arsenic, cadmium and lead, were measured in sediment samples of river and marine environmental of Basra governorate in southern of Iraq. Sixteen sites of sediment were selected and distributed along Shatt Al-Arab River and the Iraqi marine environment. The samples were distributed among one station on Euphrates River before its confluence with Tigris River and Shatt Al-Arab formation, seven stations along Shatt Al-Arab River and eight stations were selected from the Iraqi marine region. All samples were collected from surface sediment in low tide time. ICP technique was used for the determination of mercury and arsenic for all samples, while cadmium and lead were measured for the same samples by using Atomic Absorption Spectrosc

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Constructing the audio format in the performance of the theater actor: يــاسين إسماعيل خلـف - فائـــــز طـــــــــــــه ســــــــالم
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The science of (- - Semiology) comes in the introduction to language sciences and linguistics that addressed the levels of language building and its phonemic signs, through which we can monitor and analyze the data of the phoneme of the actor, and the ways to build his linguistic speech, especially since (the linguist Saussure - He emphasized that linguistque is only part of the science of signs, which is particularly advanced within logic, social psychology, and general psychology, and since language is in the origin - whatever language, and at what level - it is not A separate, single and unified language, in fact, they are intertwined, multiple, varied and renewed languages due to their influence The times and its development and the

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Determination of the Fertility of Southern Iraqi Soil Using Laser - Induced Breakdown Spectroscopy System
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In this work, seven soil samples were brought brought to study and analyses the element concentrations from different southern regions of Iraq using laser-induced breakdown spectroscopy (LIBS) technique. It has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyze elements in materials (gases, liquids, and solids). In order to analyze elements in materials (gases, liquids, and solid). The Nd: YAG laser excitation source at 1064 nm with pulse width 9 ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320-740 nm. From this investigation, the soil sample analysis of the southern cities of Iraqi, it is concluded that the rich soil element of P, Si,

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Publication Date
Sun Jul 12 2020
Journal Name
Medico-legal Update
Assessing the Response of a Sample of Iraqi Asthmatic Patients to Different Medication Regimens
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Asthma is a chronic inflammatory disease of respiratory airways characterized by distinctive history of respiratory symptoms due to variable airflow obstruction which reverses either spontaneously or in response to certain medications. Acetylcholine is a parasympathetic neurotransmitter which plays fundamental roles in the development of persistent asthma. Treatment guidelines recommend using medium doses of inhaled corticosteroids in addition to another controller bronchodilator instead of using high doses inhaled steroid alone for treatment of moderate to severe persistent asthma. The inhaled long acting muscarinic antagonist, tiotropium, was approved recently to control unresponsive asthma to inhaled corticosteroid with or without a long

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Crossref (1)
Crossref
Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Effect of the Thickness and Annealing Temperature on the Structural Properties of Thin CdS Films Prepared by Thermal Evaporation
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A thin CdS Films have been evaporated by thermal evaporation technique with different thicknesses (500, 1000, 1500 and 2000Å) and different duration times of annealing (60, 120 180 minutes) under 573 K annealing temperature, the vacuum was about 8 × 10-5 mbar and substrate temperature was 423 K. The structural properties of the films have been studied by X- ray diffraction technique (XRD). The crystal growth became stronger and more oriented as the film thickness (T) and duration time of annealing ( Ta) increases.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Effect of Annealing on The Structural and Optical Properties of Copper Oxide Thin Films Prepared by SILAR Method
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Copper oxide thin films were deposited on glass substrate using Successive Ionic Layer Adsorption and Reaction (SILAR) method at room temperature. The thickness of the thin films was around 0.43?m.Copper oxide thin films were annealed in air at (200, 300 and 400°C for 45min.The film structure properties were characterized by x-ray diffraction (XRD). XRD patterns indicated the presence of polycrystalline CuO. The average grain size is calculated from the X-rays pattern, it is found that the grain size increased with increasing annealing temperature. Optical transmitter microscope (OTM) and atomic force microscope (AFM) was also used. Direct band gap values of 2.2 eV for an annealed sample and (2, 1.5, 1.4) eV at 200, 300,400oC respect

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Crossref (1)
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Publication Date
Mon Mar 12 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Crystallization Time and Acid Type on the Synthesis of Nano-Gamma Alumina Using Double Hydrothermal Method
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Double hydrothermal method was used to prepare nano gamma alumina   using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, CTAB (cetyltrimethylammonium bromide) as surfactant, and variable acids: weak acids like; citric, and acitic acids, and strong acids like; hydrochloric and nitric acids as a bridge between aluminum salts and surfactant. Different crystallization times  12, 24, 48, and 72 hrs were applied. All the batches were prepared at pH equals to 9. XRD diffraction technique was used to investigate the crystalline nano gamma alumina pure from surfactant. N2 adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the average p

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