The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
One of the most important problems of Iraqi construction projects is the cost variances, so it is important to identify the problems and shortcomings that cause poor cost control. Through the utilization of questionnaires, the study evaluated how project costs were managed and reported. The questionnaire was distributed to 180 professionals working in the Iraqi construction sector, with a response rate of 91%. The results showed that a high percentage of projects are implemented with a difference between real and estimated costs, and the process of documenting cost data needs to be more secure. On the other hand, there is a weakness in providing the necessary work structure information to monitor costs and a lack of proc
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This research paper studies the alienation of the intellectuals in the modern novel through the study of two alienated characters, John Marcher in Henry James's The Beast in the Jungle, and Mr. Duffy in James's Joyce's "A Painful Case." As a result of the complexity of life in the industrial societies, the individuals, especially the intellectual ones, feel themselves unable to integrate into social life; they fear society and feel that it endangers their individuality and independence. Thus, these characters live on the fringe of the societ
... Show MoreIn this work, different soil samples were brought to study and analyse the element concentrations from different middle regions of Iraq (such as, Habbaniah, Garmah, Fallujah, and Tarmiah cities). Using laser-induced breakdown spectroscopy (LIBS) has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyse elements in materials (gases, liquids, and solids) in order to analyse elements in materials (gases, liquids and solid). The Nd:YAG laser excitation source at 1064nm with pulse width and pulse duration of 9ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320 -740 nm.
The soils of Habbaniyah and Garmah citi
... Show MoreThis study reported activity concentration of 238 U, 232 Th, 40 K in 50 soil samples AL-Nada district - Najaf Governorate - Iraq Measurement using gamma ray spectrometer NaI (TI) (3x3). The activity concentrations of natural radionuclides are found to range from (31.319 Bq.Kg-1 to (1.1583 ± 0.0821) Bq.Kg-1with average (11.851 0.281) Bq.Kg-1 of uranium 238U. From (1.117±0.048) Bq.Kg-1 to (23.948 ) Bq.Kg-1 with an average of (6.283 0.148 ( Bq.Kg-1 for thorium 232Th,.from(13.592±0.282) Bq.Kg-1 to (705.834 6.179) Bq.Kg-1 and average (265.494 1.445) Bq.Kg-1 potassium40K , equivalent radium from (12.489 0.328) Bq.Kg-1 to (84.199 1.911) Bq.Kg-
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This study is a numerical analysis of the transition process from the second to the third mode in transformer oil. In this study, it was determined how to change from the second to the third mode, which is thought to be a precursor to the process of electrical breakdown, which results in a significant loss of electrical energy and harm to electrical devices and equipment. The initiation time, length, rate of propagation velocity, and radius of the streamer discharge were determined. The transition from the second to the third mode during the electrical discharge process may lead to the occurrence of an electrical breakdown, which is one of the greatest challenges facing scientists and engineers who deal with the
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The current research is concerned with the prices of Goods and materials in the Iraqi slang a descriptive, lexicographic , and semantic study expressing the meanings of these names and their positions , as well as expressing the imaginations of Human mind , the popular mind in describing these goods with evaluating them besides the semantic of each word accordingly
The current research is divided into two parts , the first part is consisted of Vocalizations" words" That are arisen through cognitive naming that concentrate on the mental imaginations for the most important and sensitive such as colors , taste , shapes and forms impacts of Goods and materials according to users' ' taste for those words , on other hand, the second part of
Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d
... Show MoreHusbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb
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In a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou
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