Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Bacteria strain H7, which produces flocculating substances, was isolated from the soil of corn field at the College of Agriculture in Abu-Ghrib/Iraq, and identified as Bacillus subtilis by its biochemical /physiological characteristics. The biochemical analysis of the partially purified bioflocculant revealed that it was a proteoglycan composed of 93.2 % carbohydrate and 6.1 % protein. The effects of bioflocculant dosage, temperature, pH, and different salts on the flocculation activity were evaluated. The maximum flocculation activity was observed at an optimum bioflocculant dosage of 0.2 mL /10 mL (49.6%). The bioflocculant had strong thermal stability within the range of 30-80 °C, and the flocculating activity was over 50 %. The biofloc

A hydraulic platform was manufactured to serve palm trees and to enhance palm tree services, with a height of 12 meters, by the General Company for Hydraulic Industries, one of the Ministry of Industry's formations. This platform was tested in the field after being manufactured according to a randomized complete block design using split-split plots with three factors. The first factor represented the shape of the orchard land, with two levels (flat land and uneven land), serving as the main plots. The second factor had three levels representing palm tree heights (4, 8, and 12 meters), which served as the sub-plots. The third factor was the palm tree services, represented at three levels (pruning, pollination, and harvesting), with each trea

Multimedia applications impose different QoS requirements (e.g., bounded end-to-end delay and jitter) and need an enhanced transport layer protocol that should handle packet loss, minimize errors, manage network congestion, and transmit efficiently. Across an IP network, the transport layer protocol provides data transmission and affects the QoS provided to the application on hand. The most common transport layer protocols used by Internet applications are TCP and UDP. There are also advanced transport layer protocols such as DCCP and TFRC. The authors evaluated the performance of UDP, DCCP, SCTP, and TFRC over wired networks for three traffic flows: data transmission, video streaming, and voice over IP. The evaluation criteria were thro

Background: The Apgar score is calculated based on the five features: heart rate, reflexes, color, muscle tone, and respiratory effort. Each element is scored from 0 to 2, with a total probable score of 10 at 1 minute and 5 minute. Aim: To study the influence of gestational diabetes mellitus (GDM) and diabetes mellitus on APGAR score in neonate. Materials and methods: The samples were studied from Department of Obstetrics and Gynaecology in Al-Imamain Al-Kadhimiyain (AS) Medical city, Baghdad Teaching Hospital and Al-Karkh Maternity Hospital in the period between 1 December 2016 and 1 may 2017, after obtaining the approval from Iraqi Ministry of Health. A total of 102 neonates were included in this study which includes 34 neonates of mother

The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

Background: Semen contamination is a detrimental factor in decreasing fertility. Seasonal changes may affect the contamination, too. Objectives: This study was designed to detect semen contamination in ovine and caprine during different seasons. Methods: Six fully mature male sheep and goats were subjected to electro-ejaculator collection twice monthly from February 1, 2022, to January 31, 2023 (Spring, February 1, 2022-April 30, 2022; Summer, May 1, 2022, July 31, 2022; Autumn August 1, 2022, October 31, 2022; Winter November 1, 2022, January 31, 2023), for studying the seasonal effect. A total of 288 semen samples were collected from both species (36 samples from each per season). All samples were subjected to bacterial isolatio

This research concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of hygrothermal (rate of moisture 50% and 50℃ temperature). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe have a crack already. The test was performed and on two type of specimens, one have length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to growth (i.e. the number of cycles needed to growth the crack will reduce). In addition, when the temperature was increase the number of cycles needed to growth the crack are reduced because the effect of heat on the mechanical pro