Preferred Language
Articles
/
jpgiafs-1056
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
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Potato Starch for Enhancing the Properties of the Drilling Fluids
...Show More Authors

Different additives are used in drilling fluids when the demanded properties cannot be gotten with clays. Drilling muds needs several additives and materials to give good characteristics. There are local alternatives more suitable for enhancing the rheology and filtration of drilling fluids. An experimental work had been conducted to assess the suitability of using potato starch to enhance rheological properties and filtration in drilling mud. This study investigated the potato starch as a viscosifier and fluid losses agent in drilling fluid. Results from this study proved that rheological properties of potato starch mud increased when pH of drilling fluid is increased.  Potato starch could be used to enhance gel strength at low pH

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
The Discs Structures of A4-Graph for the Held Group
...Show More Authors

     Let G be a finite group and X be a G-conjugacy of elements of order 3. The A4-graph of G is a simple graph with vertex set X and two vertices x,yÎX are linked if x≠ y and xy-1 is an involution element. This paper aims to investigate  the A4-graph properties for the monster  Held group He.

View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
The Orbital Elements Variation of the Moon Through 2000-2100
...Show More Authors

The locations of the Moon, velocity and distance were determined through hundred years using a modified formula Meeus 1998, which is used to calculate the orbit's elements, Additionally which allows us to specify the possible date for monitoring the crescent moon. In this project we describe the orbits, orbit types and orbital elements than describe the orbit of the Moon and the perturbations effect on shape and direction of the Moon's orbit, the orbital elements effect by the all perturbation were calculated directly using empirical formula. The orbital elements of the Moon's orbit for 1326 anomalies months are calculated by our Q. Basic programs and the time variation of the Moon's orbital element with perturbations can be computed by

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
The link of destination Using the evidence Analytical Fundamental Study
...Show More Authors

This paper seeks to study the link between the fundamentalist evidence based on the observance of governance and interests and the ranks of the three legitimate purposes (necessary, need and detailed). The researcher followed the descriptive-analytical approach. The study reached important results, including that the measurement relates to the three ranks, but predominantly attached to measure the meaning of the need and the need, and the measurement of the semi-formal and semi-predominance improvement. Reclamation is considered by the majority of scholars to be authentic if it is related to the necessity and the need, and that it is not acceptable to improve only by a witness who recommends it. The excuses relate to Hajji and Tahini, no

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
The Use of Ground Penetrating Radar to Assess the Concrete
...Show More Authors

Ground Penetration Radar (GPR) is a modern and promising geophysical technique for near-subsurface exploring and observing because of its characteristic working scheme (instantaneous underground radargram displaying and subsurface features preserving during the detection tests). In this technique a very high and/ or ultra-high electromagnetic radiation frequencies were utilized to be transmitted to the targeted underground area, then the reflected ones which occur because of the sudden changes in the medium electric properties or texture would be recorded and processed to achieve the final GPR radargram.

     The main goal of this study is to find out the GPR radiation extension which is suitable for concrete

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (4)
Scopus Crossref
Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Impact of Household Hazardous Waste upon the Environment Pollution
...Show More Authors

Objectives: To determine the impact of the household hazardous waste’s aspects upon the environment
pollution .and to identify the relationship between the households’ demographic characteristics and the aspects
of household hazardous waste.
Methodology: A descriptive study is conducted between December 14th 2004 to October 20th 2005that uses of
an assessment tool. A probability (simple random sampling) of (336) principal’s households which is selected
from the zones around the (14) primary health care centers as focal points, (8) in the urban and (6) in the rural
areas of Baghdad Governorate. After reliability and validity were determined Data are collected through the use
of an assessment tool that is consist

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
THE THERMOELECTRLC POWER OF THE MAGNETLC Fe-Mn-Al COMPOUNDS
...Show More Authors

The thermoelectric power as a function of temperature for the Iron-Manganese-Aluminum, Fe-Mn-Al, alloys for manganese concentrations 0.04, 0.06, 0.08, 0.10 and 0.20 have been investigated in the temperature range 300 K. to 500 K. these results showed that the thermoelectric power coefficient in hot probe measurements showed that the electrons are the majority charge carriers in these alloys.

View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
The Sedimentology of the Late Campanian–Maastrichtian Sequence, Southwestern Iraq
...Show More Authors

Petrography, diagenesis, and facies analyses as well as the depositional environments of the late Campanian-Maastrichtian sequence in southwestern Iraq are studied in five keyholes. The sequence incorporates parts of the Hartha, Shiranish and Tayarat Formations. The Hartha Formation comprises creamy and organodetrital dolomite, grey dolomitic marl, and evaporites. The Shiranish Formation is composed of grey marl and claystone, whereas the Tayarat Formation is composed of grey ash, along with tough and fossiliferous dolomitic limestone inter-bedded with grey mudstone layers and/or wisps. Several diagenetic processes affected the sequence, such as neomorphic replacement, dissolution, dolomitization, and sulphate development. Some of these

... Show More
View Publication Preview PDF
Scopus (6)
Scopus Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Foreign policy of the Trump Administration Toward the United Nations
...Show More Authors

The Trump administration asserts that the actions of the United States are neither constrained by international organizations nor international controls, as they strive to seek a leadership position in a competitive manner, advance the reform of the United Nations in order to gain strength and support for US interests, and promote conservative social values. This negative policy is the result of the influence and mutual influence of long-term isolationism, the "American exception" and popular trends in the United States, as well as the result of the Trump administration's attempt to employ powerful means to revitalize the United States' strong position in the United Nations. However, the Trump administration’s policy toward the United

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Tools Lean Accounting to Reduce the Costing: An Applied Research in General Company for Electric Industry
...Show More Authors

The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from

... Show More
View Publication Preview PDF