Preferred Language
Articles
/
jpgiafs-391
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
...Show More Authors

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of  research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Post-Abortion Family Planning Counseling Program on Nurses and Midwives' Practices in Middle Euphrates Maternity Hospitals
...Show More Authors

Objectives: To determine the effectiveness of post-abortion family planning counseling program on nurses and midwives' practices and to predict the variables which may effect on their practices Methodology: A quasi experimental study was conducted from 23th April 2017 to 14th March 2018 in three governorates in Middle Euphrates of Iraq: (Holy Karbala, Al - Najef Al Ashraf and Babylon) on nurses and midwives who work at maternity hospitals. Systematic random sampling was used to select 122 nurses and midwives, (60) of them for study group and (62) for control group. A checklist is an instrument that evaluate the practices which included 50 items. Validity of content was determined through reviewing it by (16) experts and reliability of to

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study the spectroscopic characteristics of Rhodamine B Dye in Ethanol and Methanol mixture and Calculation the Quantum Efficiency
...Show More Authors

The effect of ethanol and methanol solvent, and their mixture has been studied on the absorption and fluorescence spectra of laser dye Rhodamine B at concentration of (10-4) Molar at room temperature. The molar absorption coefficient has been determined for mixture which was (3.223) at wave number (18181.8 cm-1), Also the Quantum Efficiency of the two solvents (ethanol and methanol) and their mixture have been calculated ,which was for mixture spectrum (38.94%) and it was larger comparing with other and solvents. The characteristics of spectrum has been determined by calculating (??) of absorption spectrum for the solvents and its mixture at maximum wave number ( ) cm-1 depending on solvent polarity and the transitions between molecular ene

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jan 30 2022
Journal Name
Gsc Advanced Research And Reviews
Review of Coronavirus disease- 2019 (COVID-19) in Iraq
...Show More Authors

The severe acute respiratory syndrome coronavirus 2 (SARS-CoV 2) or 2019 novel coronavirus (2019-nCoV) is quickly spreading to the rest of the world, from its origin in Wuhan, Hubei Province, China. And becoming a global pandemic that affects the world's most powerful countries. The goal of this review is to assist scientists, researchers, and others in responding to the current Coronavirus disease (covid-19) is a worldwide public health contingency state. This review discusses current evidence based on recently published studies which is related to the origin of the virus, epidemiology, transmission, diagnosis, treatment, and all studies in Iraq for the effect of covid-19 diseases, as well as provide a reference for future research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
...Show More Authors

Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
...Show More Authors

Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 30 2016
Journal Name
Al-khwarizmi Engineering Journal
Modeling the removal of Cadmium Ions from Aqueous Solutions onto Olive Pips Using Neural Network Technique
...Show More Authors

The uptake of Cd(II) ions from simulated wastewater onto olive pips was modeled using artificial neural network (ANN) which consisted of three layers. Based on 112 batch experiments, the effect of contact time (10-240 min), initial pH (2-6), initial concentration (25-250 mg/l), biosorbent dosage (0.05-2 g/100 ml), agitation speed (0-250 rpm) and temperature (20-60ºC) were studied. The maximum uptake (=92 %) of Cd(II) was achieved at optimum parameters of 60 min, 6, 50 mg/l, 1 g/100 ml, 250 rpm and 25ºC respectively.

Tangent sigmoid and linear transfer functions of ANN for hidden and output layers respectively with 7 neurons were sufficient to present good predictions for cadmium removal efficiency with coefficient of correlatio

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The biotic influence of biological insecticide ( Agerin) and plant growth regulator ( Match ) on the first larvae instar of spiny boll worm Earias insulana(Boisd.) (Lepidoptera:Phalaenidae)
...Show More Authors

First  instar  larvae    of  spiny  cottcn  boll  wonn   Earias insulana

(Bosid.)    were    Fed     on    different    concentrations    of    biological insecticides (Agerin) and growth  regulators (Match) for ( 5, 3 and one days) .The results showed  that Agerin at 1.5 giL caused   99.9 , 99.9. and  96.9  %  accumulative killing  percentages  while    0.5  g/L  of  this biological  insecticidt::s resulted  in  92.96 , 58.9 and 33.3% in the three periods  of  feeding  

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation and Characterization of Silver Nanoparticles and Study Their effect on the Electrical Conductivity of ÙŠ the Polymer Blend(Poly vinyle acitet. Pectin ,poly Aniline)
...Show More Authors

 In research we prepared electrical conductive polymer mixture wich consisted of three polymers [pectin, poly vinyl acetate and poly Aniline] was prepared then doping silver nanoparticles. Meaning it was conducting research on the three stages the first is  Preparing triple polymer blend , Preparing silver nanoparticles and Tchoub mix triple Article nanoparticles in different proportions to get (Nanopolymer composites), and Preparing and making chips complexes in (casting method) for the purpose of measuring electrical conductivity her. Also we examined samples spectrum infrared (FT-IR), X-ray diffraction), SEM microscope and atomic force microscopy AFM. Electrical conductivity of the device chips have been measured (LCR) resul

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 07 2022
Journal Name
Engineering, Technology & Applied Science Research Etasr
The Combined Strengthening Effect of CFRP Wrapping and NSM CFRP Laminates on the Flexural Behavior of Post-Tensioning Concrete Girders Subjected to Partially Strand Damage
...Show More Authors

The studies on unbonded post-tensioned concrete members strengthened with Carbon Fiber Reinforced Polymers (CFRPs) are limited and the effect of strengthening on the strain of unbonded pre-stressed steel is not well characterized. Estimating the flexural capacity of unbound post-tensioned members using the design methodology specified in the design guidelines for FRP strengthening techniques of bonded post-tensioned members does not provide a reliable evaluation. This study investigates the behavior of unbonded post-tensioned concrete members with partial strand damage (14.3% and 28.6% damage) and strengthened with CFRP laminates using a near-surface mounted technique with and without U-wrap anchorages. The experimental results show

... Show More
Crossref (7)
Crossref
Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of pH on the Structural and Optical Properties of Cadmium oxide Thin Films Prepared Using the Successive Ionic Layer Adsorption and Reaction (SILAR) Method
...Show More Authors

Cadmium oxide (CdO) thin films were deposited using the sequencing ion layer adsorption and reaction (SILAR) method. In this study, the effect of the pH value of an aqueous solution of cadmium acetate at a concentration of 0.2 mol of the cadmium oxide film was determined. The solution source for the cadmium oxide film was cadmium ions and an aqueous ammonia solution. The CdO films were deposited on glass substrates at a temperature of 90 ℃. The cadmium oxide film thickness was determined by the weight difference method at pH values ​​(7.2, 8.2). X-ray diffraction (XRD) and scanning electron microscopy (SEM) showed that the size of the crystals increased with the increase in the solution (pH). While the UV-visible spectra of the fil

... Show More
View Publication Preview PDF
Crossref