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The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two researchers prepared a questionnaire according to the five-point Likert scale. In their preparation, they took into account the compatibility with the characteristics of the study community, and that the target research community is represented by auditors. Employees of the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as academics specialized in this field. The researchers reached conclusions, the most important of which was that the practice of professional skepticism leads to an increase in the quality of the auditor's performance by discovering errors and material misrepresentations resulting from fraud.

The most important recommendations reached by the two researchers is the need to oblige the auditor to apply the characteristics of professional skepticism when auditing financial statements, as they have a significant impact on the issuance of his professional judgment, and thus improve the quality of his performance

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Ergodic Capacity for Evaluation of Mobile System Performance
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In this research the performance of 5G mobile system is evaluated through the Ergodic capacity metric. Today, in an­­y wireless communication system, many parameters have a significant role on system performance. Three main parameters are of concern here; the source power, number of antennas, and transmitter-receiver distance. User equipment’s (UEs) with equal and non-equal powers are used to evaluate the system performance in addition to using different antenna techniques to demonstrate the differences between SISO, MIMO, and massive MIMO. Using two mobile stations (MS) with different distances from the base station (BS), resulted in showing how using massive MIMO system will improve the performance than the standar

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Publication Date
Sat Aug 01 2020
Journal Name
Key Engineering Materials
Performance of Reinforced Concrete Beams with Multiple Openings
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The present investigation focuses on the response of simply supported reinforced concrete rectangular-section beams with multiple openings of different sizes, numbers, and geometrical configurations. The advantages of the reinforcement concrete beams with multiple opening are mainly, practical benefit including decreasing the floor heights due to passage of the utilities through the beam rather than the passage beneath it, and constructional benefit that includes the reduction of the self-weight of structure resulting due to the reduction of the dead load that achieves economic design. To optimize beam self-weight with its ultimate resistance capacity, ten reinforced concrete beams having a length, width, and depth of 2700, 100, and

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Publication Date
Thu Dec 20 2018
Journal Name
Advanced Electronic Materials
Scaling of High‐Performance Organic Permeable Base Transistors
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Organic permeable‐base transistors (OPBTs) show potential for high‐speed, flexible electronics. Scaling laws of OPBTs are discussed and it is shown that OPBT performance can be increased by reducing their effective device area. Comparing the performance of optimized OPBTs with state‐of‐the‐art organic field‐effect transistors (OFETs), it is shown that OPBTs have a higher potential for an increased transit frequency. Not only do OPBTs reach higher transconductance values without the need for sophisticated structuring techniques, but they are also less sensitive to parasitic contact resistances. With the help of a 2D numerical model, the reduced contact resistances of OPBTs are explained by a homogeneous injection of current acros

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Performance Evaluation of Plant Produced Warm Mix Asphalt
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Warm mix asphalt (WMA) is relatively a new technology which enables the production and compaction of asphalt concrete mixtures at temperatures 15-40 °C lower than that of traditional hot mix asphalt HMA. In the present work, six asphalt concrete mixtures were produced in the mix plant (1 ton each) in six different batches. Half of these mixes were WMA and the other half were HMA.  Three types of fillers (limestone dust, Portland cement and hydrated lime) were used for each type of mix. Samples were then taken from these patches and transferred to lab for performance testing which includes: Marshall characteristics, moisture susceptibility (indirect tension test), resilient modulus, permanent deformation (axial repe

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Publication Date
Sun Sep 11 2011
Journal Name
Baghdad Science Journal
The preparation and characterization of some metal complexes with tridentate ONO ligand derived from phenyl hydrazine
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The phenyl hydrazine was react readily with acetic acid chloride in [1:2] ratio in alkyl of ethanolic solution, and refluxe for five hours to produce a new ligand of (N-Carboxymethyl-N-phenyl-hydrazino)-acetic acid [H2L].

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
مدخل الجودة ومؤشرات اوسع لتقويم جودة العملية التعليمية دراسة تطبيقية في جامعة بغداد
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المستخلص

يهدف هذا البحث إلى تصميم ومكننة نظام متطور لتقويم جودة العملية التعليمية للجامعات العراقية، باعتماد مدخل الجودة، ومكننة نظام معلومات قادر على توفير البيانات بالخصائص المطلوبة التي يمكن الاستناد إليه في اجراء عملية التقويم على وفق النظام المقترح.

اعتمد البحث على أسلوبيّ دراسة الحالة والدراسة التطبيقية، للوصول إلى النتائج ا

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Publication Date
Fri Dec 16 2022
Journal Name
Journal Of The College Of Languages (jcl)
MCD (LOS MARCADORES DISCURSIVOS) The pragmatic analysis of discourse markers (The argumentative texts of the ABC newspaper as a model): El análisis pragmático de los marcadores discursivos (Los textos argumentativos del periódico ABC como modelo)
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When writing a text, such as a newspaper article, various types of discourse markers are frequently used to group sentences into paragraphs and parts in order to establish a discourse with certain functions, such as coordination, orientation, emphasizing the concepts presented, etc. It should also be noted that this type of mark exists in both written and spoken language. Therefore, it is convenient to dedicate a chapter to these linguistic elements to clarify their use and their classification, which is mainly based on Jose Portolés (2001), as well as the main features, specifically their features (prosodic, morphological, semantic and pragmatic).

Resumen

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Publication Date
Tue Dec 19 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
CHECKLIST OF DARKLING BEETLES (COLEOPTERA, TENEBRIONIDAE) IN IRAQ
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In the current review, an updated list of dark beetle species (Coleoptera, Tenebrionidae) recorded in Iraq was given. The current paper is based on previous studies in the literature and contains all dark beetles referred to in Iraq, except for the species within the Pimelinae subfamily. The investigation of this review showed the presence of 89 species belonging to 34 genera within five subfamilies. This work included mentioning the basionyms and synonyms for genera and species with their global distribution, as well as, correcting the scientific names that were mentioned in the previous checklists.

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Potability of Well Water in Falluja City ,Iraq.
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  The Falluja residents had resorted to the underground water as an alternative to the surface waters of the Euphrates river passing near the city, through digging wells inside gardens of Mosques in the city during spring 2005. The present study aims to indicate the quality of these waters and demonstrates the extent of their suitability for drinking . For this purpose, 21 randomly distributed wells were chosen during August 2005. The water characters were measured ; the average values of 21 wells were as follows : Water temp .(22.6C Ù’ â—Œ ) , EC (4,11 msem .\cm ), pH (7.15 ) and concentration of cations : Na (439mg\l) ;K (275mg\l) ; Li (0,28mg\l), Ba (15.2 mg\l) and (133mg\l). These character is ties were compared with the

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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
BLOOD PARASITES OF TWO BEE-EATERS iN IRAQ
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Examination of 241 specimens of two bee-eater species, Merops apiaster and Merops
superciliosus persicus reveal recording of Haemoproteus meropis (Zagar, 1945) emend.
Bennett, 1978 and H. manwelli Bennett, 1978 for the first time in Iraq. A new species
Haemoproteus hudaidensis sp. nov. is described. Microfilariae are also infected the two host
species. The results are discussed with the pertinent literature and the necessary comparision
of morphometric measurements of the recorded parasites with that previously reported is
provided along with a taxonomic key including the newly described haemoproteid.

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