The useful of remote sensing techniques in Environmental Engineering and another science is to save time, Coast and efforts, also to collect more accurate information under monitoring mechanism. In this research a number of statistical models were used for determining the best relationships between each water quality parameter and the mean reflectance values generated for different channels of radiometer operate simulated to the thematic Mappar satellite image. Among these models are the regression models which enable us to as certain and utilize a relation between a variable of interest. Called a dependent variable; and one or more independent variables
The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea
... Show MoreThe inhibition of mild steel corrosion in 1.0M HCl by 1-propanol and the synergistic effect of potassium iodide (KI) was investigated using weight loss and polarization techniques in the temperature range (30 ‒ 50) ̊ C. A matrix of Doelhert to three factors was used as the experimental design, adopting weight loss results as it permits the use of the response surface methodology which exploited in determination of the synergistic effect as inhibition on the mild steel. The results were confirmed using electrochemical polarization measurements. Experimental results showed that the inhibition efficiency (IE%) increases with increase in concentration of inhibitor and with increasing of temperature. The addition iodide ions t
... Show MoreThe dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.
The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu
... Show MoreThis study presents a comprehensive set of laboratory works for the examined soil layers extracted from Baghdad city (specifically from Alkadhimya, Alaitaifiya, and Alhurriya) to illustrate their engineering properties. The researchers have adopted the unified soil classification system for soil classification purposes. Also, the direct shear test was performed for soil samples with various degrees of saturation (0%, 25%, 50%, 75%, and 100%). The test results have shown a significant reduction in cohesion property with higher moisture content within soil samples. Also, a noticeable reduction in angle of internal friction value has occurred with such changes. Furthermore, it has been found that the bearing capacity of unsaturated soi
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Water pollution is one of the global challenges that the society must address in the 21st century aiming to improve the water quality, reduce human pollutants and ecosystem health impacts. In phytotoxicity test, the plant of Iresine herbstii was exposed to remove nickel from simulated wastewater using two different ratios (mass of plant to the mass of nickel) (,Rp/Ni) for 21 days with sub-surface batch system. During the exposure period, the removal of Ni concentrations (2, 5 and 10 mg/L) for two mass ratio (2,800 and 34,000) were (83.6%, 77.2%, 78.0%) and (86.8%, 97% and 95.6%), respectively. final result of the rate was found that the highest removal occurred, 97%, at a mass ratio of 34,000 and
... Show MoreThe research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci
... Show MoreThe importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.
The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th
... Show MoreThis study is conducted in order to, investigate the trophic state of Duhok Lake Dam located within Duhok city, Iraq. Water samples are collected seasonally from three monitored sites during 2011. The parameters used for assessing water quality and trophic status level include: water temperature, pH, EC, TDS, DO, BOD5, nutrients, Secchi disk transparency, and chlorophyll a. The results reveal that DO is above 5 mg.l-1 in all sites, BOD5 value is within permissible level for domestic uses. Water quality considered as a hard type. High sulfate concentration is recorded during the study period. Trophic state shows that water type is classified as mesotrophic during autumn season, while it is regarded as eutrophic in other seasons. TDN/TDP rati
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