The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was concluded that the financial interests of the auditor with the client could affect the independence of the auditor, and that the risks of self-revision may affect the independence of that auditor also, and that unprofessional harmony and the auditor's defense of the client's interests can also affect the independence Checker.
In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found
... Show MoreThe design, construction and investigation of experimental study of two compound parabolic concentrators (CPCs) with tubular absorber have been presented. The performance of CPCs have been evaluated by using outdoor experimental measurements including the instantaneous thermal efficiency. The two CPCs are tested instantly by holding them on a common structure. Many tests are conducted in the present work by truncating one of them in three different levels. For each truncation the acceptance half angle (θc) was changed. Geometrically, the acceptance half angle for standard CPC is (26o). For the truncation levels for the other CPC 1, 2 and 3 the acceptance half angle were 20o, 26o and 5
... Show MoreThis study investigates the surgical and thermal effects on oral soft tissues produced by CO2 laser emitting at 10.6 micrometers with three different fluences 490.79, 1226.99 and 1840.4 J/cm2. These effects are specifically; incision depth, incision width and the tissue damage width and depth. The results showed that increasing the fluence and /or the number of beam passes increase the average depths of ablation. Moreover, increasing the fluence and the number of beam passes increase the adjacent tissue damage in width and depth. Surgeons using CO2 laser should avoid multiple pulses of the laser beam over the same area, to avoid unintentional tissue damage.
Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.
The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.
This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.
Iraqi banks suffered from high levels of direct co
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In this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L9) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (oC), carburization time (hrs.) and tempering temperature (oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6
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This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.
The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:
- Concentration of HCl solution ranged between 1-7 N,
- Hydrolysis temperature ranged between 35-95 °C, and
- The time of hydroly
There have been many advances in the solar chimney power plant since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go
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This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreThe aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of
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