Preferred Language
Articles
/
jpgiafs-1209
The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
...Show More Authors

              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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
EFFECT OF HARDENING TO DROUGHT TOLERANCE ON THE MOISTURE CONTENT OF SUNFLOWER PLANT. I. MOISTURE PERCENTAGEIN ROOT AND STEM
...Show More Authors

Two field experiments were conducted during the spring seasons of 2000,2001.The aim was to study the effect of hardening to drought tolerance on moisture percentage in root and stem of sunflower plant during growth stages . Asplit-split plots design was used with three replications.The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available soil water.The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments :Control(unsoaked),soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room temperature until they regained their original weight. Amount of water

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 01 2010
Journal Name
Materials & Design
Influence of glass addition and sintering temperature on the structure, mechanical properties and dielectric strength of high-voltage insulators
...Show More Authors

View Publication
Scopus (13)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Fri May 01 2015
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci.
Study the Effect of Irradiation on Structural and Optical Properties of (CdO) Thin Films that Prepared by Spray Pyrolysis
...Show More Authors

In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties. the op

... Show More
Publication Date
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Kaolinite on the Mechanical Properties, Thermal Properties, Flammability and Water Absorption Percentage of Poly (Vinyl Chloride) Composite
...Show More Authors

PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of addition nano particle ZrO2 on some properties of autoclave processed heat cure acrylic denture base material
...Show More Authors

Background: Polymethyl methacrylate (PMMA) is used in denture fabrication and considered as the most reliable material for the construction of removable prosthodontic appliances. The material is far from ideal in fulfilling the mechanical requirements and the effect of autoclave processing has not been fully determined. The purpose of this study was to evaluate the effect of addition of salinized (ZrO2) Nano fillers in percentages 3%, 5% and 7% by weight on some properties of heat cured acrylic processed the by autoclave and compare it with 0% (control) group . Materials and methods: The silanized(ZrO2) Nano-particles was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Effect of Default Risk on Cash Flow Profitability Indicators: Analytical Research for a Sample of Iraqi Private Banks
...Show More Authors

Focusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis Using Spectral and Statistical Analysis of Cough Recordings Based on the Combination of SVD and DWT
...Show More Authors

Healthcare professionals routinely use audio signals, generated by the human body, to help diagnose disease or assess its progression. With new technologies, it is now possible to collect human-generated sounds, such as coughing. Audio-based machine learning technologies can be adopted for automatic analysis of collected data. Valuable and rich information can be obtained from the cough signal and extracting effective characteristics from a finite duration time interval that changes as a function of time. This article presents a proposed approach to the detection and diagnosis of COVID-19 through the processing of cough collected from patients suffering from the most common symptoms of this pandemic. The proposed method is based on adopt

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Fri Mar 28 2025
Journal Name
Journal Of Physical Education
The Effect of Soft Toss Machine Training on Some Kinematic Variables and backhand accuracy of Tennis Players U16 years
...Show More Authors

The importance of the research is evident in the use of exercises with the training device, which is one of the modern techniques in teaching the abilities of players, especially in teaching the skill of the backhand, and in improving the accuracy of the performance of players and increasing the contribution to the formation of a base for the game for players who have a good level of learning and upgrading the game to reach a certain achievement, and the research issue was represented in the lack of accuracy in sending balls to the required areas to achieve points, especially in the performance of the skill of the backhand due to the speed of play during the course of the match, and the study aimed to introduce modern technology usi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Spe Asia Pacific Oil & Gas Conference And Exhibition
Effect of nanoparticles on the interfacial tension of CO2-oil system at high pressure and temperature: An experimental approach
...Show More Authors

In the recent decade, injection of nanoparticles (NPs) into underground formation as liquid nanodispersions has been suggested as a smart alternative for conventional methods in tertiary oil recovery projects from mature oil reservoirs. Such reservoirs, however, are strong candidates for carbon geo-sequestration (CGS) projects, and the presence of nanoparticles (NPs) after nanofluid-flooding can add more complexity to carbon geo-storage projects. Despite studies investigating CO2 injection and nanofluid-flooding for EOR projects, no information was reported about the potential synergistic effects of CO2 and NPs on enhanced oil recovery (EOR) and CGS concerning the interfacial tension (γ) of CO2-oil system. This study thus extensively inves

... Show More
Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Effect of Exhaust Gas Recirculation (EGR) and Injection Timing on Emitted Emissions at Idle Period
...Show More Authors

Abstract

Heavy-duty diesel vehicle idling consumes fossil fuel and reduces atmospheric quality at idle period, but its restriction cannot simply be proscribed. A comprehensive tailpipe emissions database to describe idling impacts is not yet available. This paper presents a substantial data set that incorporates results from DI multi-cylinders Fiat diesel engine. Idle emissions of CO, hydrocarbon (HC), oxides of nitrogen (NOx), smoke opacity, carbon dioxide (CO2) and noise have been reported, when three EGR ratios (10, 20 and 30%) were added to suction manifold.

CO2 concentrations increased with increasing idle time and engine idle speed, but it didn’t show clear effect for IT adva

... Show More
View Publication Preview PDF