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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
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
King Khalid University towards Strategies Compatible with Brain-Based Learning (BBL)
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The study aimed to reveal the level of knowledge and tendencies of high- study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with brain-based learning (BBL). And Then, putting a proposed concept to develop knowledge and tendencies of high-study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with Brain-based learning (BBL). For achieving this goal, a cognitive test and a scale of tendency were prepared to apply harmonious strategies with brain-based learning. The descriptive approach was used because it suits the goals of the study. The study sample consisted of (70) male and female students of postgraduate

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Political Text and Its Translation into Arabic: El texto político y su traducción del español al árabe
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      Field of translation is sampled with many types of translation, such as the literary, scientific, medical, etc. The translation of grammatical aspects has always been with difficulties.

Political translation is the focus here. There are many general problems faced by translators when translating political texts from Arabic into Spanish. The aim here is to clarify the definition of functions or terms within the text, and to arrive at the correct from of translation of such texts from Spanish into Arabic.  It is worth mentioning that the paper is of two parts: the first exemplifies what is meant by translation, the prerequisites of a translator, along with mentioning the methods followed&nbs

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Direction Finding Using GHA Neural Networks
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 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

 

 

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Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization Of Some Metal Complexes With 3-(Benzo[d]Thaizole-2-Yl)-9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine–2,4 (3H)–Dicarboxylic Acid. Hydro-chloride (L–as–am) and Study their Biological Activity
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The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Techniques مجلة التقني
A STUDY OF SOME TECHNICAL AND ECONOMICAL PARAMETERS FOR MACHINERY UNIT (NEW HOLLAND &DISC PLOW) BY USING THREE DIFFERENT TILT ANGLES دراسة بعض المؤشرات الفنية والأقتصادية للوحدة الميكنية (الجرار نيوهولاند مع المحراث القرصي الثلاثي القلاب) بأستخدام زوايا ميل مختلفة للأقراص
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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Science
Nearly Maximal Submodules
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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Nearly Primary-2-Absorbing Submodules and other Related Concepts
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Our aim in this paper is to introduce the notation of nearly primary-2-absorbing submodule as generalization of 2-absorbing submodule where a proper submodule  of an -module  is called nearly primary-2-absorbing submodule if whenever , for , , ,  implies that either  or  or . We got many basic, properties, examples and characterizations of this concept. Furthermore, characterizations of nearly primary-2-absorbing submodules in some classes of modules were inserted. Moreover, the behavior of nearly primary-2-absorbing submodule under -epimorphism was studied.

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Publication Date
Tue Jan 07 2025
Journal Name
Al–bahith Al–a'alami
Qualitative Researches: Curriculum Integrity and Product Richness
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These researches have shown the magnitude of the influence that culture exerts on all human extensions and spaces. Rather, the conviction of many thinkers, researchers and specialists in the comprehensiveness of this influence is such that it is used as a starting point and perspective to explain the various aspects, manifestations, problems and practices. According to these perceptions, a man carries a cultural mind that is slowly formed throughout the young years of a man’s life and is completed upon reaching the age of maturity. Therefore, it has become evident in the behavioral, social and human sciences to acknowledge the multiplicity of human thought patterns as a natural result of the different cultures of peoples and societies.

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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weakly Nearly Prime Submodules
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        In this article, unless otherwise established, all rings are commutative with identity and all modules are unitary left R-module. We offer this concept of WN-prime as new generalization of weakly prime submodules. Some basic properties of weakly nearly prime submodules are given. Many characterizations, examples of this concept are stablished.

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weakly Approximaitly Quasi-Prime Submodules And Related Concepts
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           Let R be  commutative Ring , and let T be  unitary left .In this paper ,WAPP-quasi prime submodules are introduced as  new generalization of Weakly quasi prime submodules , where  proper submodule C of an R-module T is called WAPP –quasi prime submodule of T, if whenever 0≠rstϵC, for r, s ϵR , t ϵT, implies that either  r tϵ C +soc   or  s tϵC +soc  .Many examples of characterizations and basic properties are given . Furthermore several characterizations of WAPP-quasi prime submodules in the class of multiplication modules are established.

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