The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducting his audit activity. Implementing the requirements of international auditing standards that require the exercise of personal judgment, which helps the auditor in rationalizing and limiting his personal provisions .But , there are some shortcomings that may be reflected in the auditor's judgment, including the auditor's reliance on his personal experience only in determining the relative importance of the component, as well as the auditor's greater reliance on the internal audit evidence, as well as the fact that the auditor does not use analytical procedures at the end of the process The audit is in the preparation stage of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. The study concluded with a set of recommendations, the most important of which is the need to carry out training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as guidelines and instructions to improve the ability to exercise personal judgment. With regard to carrying out analytical procedures near the end of the audit process, and relying more on external audit evidence.
Field of translation is sampled with many types of translation, such as the literary, scientific, medical, etc. The translation of grammatical aspects has always been with difficulties.
Political translation is the focus here. There are many general problems faced by translators when translating political texts from Arabic into Spanish. The aim here is to clarify the definition of functions or terms within the text, and to arrive at the correct from of translation of such texts from Spanish into Arabic. It is worth mentioning that the paper is of two parts: the first exemplifies what is meant by translation, the prerequisites of a translator, along with mentioning the methods followed&nbs
... Show MoreIn this paper, thermal performance of a zig-zig solar air heater (ZZSAH) with and without using steel wire mesh on the absorber plate of the collector is experimentally investigated. The experimental work includes four inclination angles of the collector 20o, 30o, 45o, and 60o and four air mass flow rates of 0.03, 0.04, 0.06, and 0.08 kg/s under varieties of operating conditions of a geographic location of Baghdad. New correlation equations of Nusselt number are obtained from experimental results for both types of collectors where the effect of varying of the inclination angle of collector taken into consideration in the experiment. The correlations show good agreement wi
... Show MoreBackground: Since carbapenems are currently the preferred treatment for severe infections brought on by multidrug-resistant bacteria which can create Extended-Spectrum β-Lactamases (ESBLs), it is extremely concerning that Gram-negative bacteria are becoming resistant to carbapenem. It has been demonstrated that Klebsiella pneumoniae produces a beta-lactamase that hydrolyses the β-lactam ring in antibiotics, making it one of the few bacteria which are currently exhibiting a high value of resistance because of changing in the organism's core genome. Methods: For the current study, 50 samples were gathered from different water sources, and based on morphological and biochemical testing, 10 isolates were determined to be K. pneumoniae. Accord
... Show MoreThe influence of the reaction gas composition during the DC magnetron sputtering process on the structural, chemical and optical properties of Ce-oxide thin films was investigated. X-ray diffraction (XRD) studies confirmed that all thin films exhibited a polycrystalline character with cubic fluorite structure for cerium dioxide. X-ray photoelectron spectroscopy (XPS) analyses revealed that cerium is present in two oxidation states, namely as CeO2 and Ce2O3, at the surface of the films prepared at oxygen/argon flow ratios between 0% and 7%, whereas the films are completely oxidized into CeO2 as the aforementioned ratio increases beyond 14%. Various optical parameters for the thin films (including an optical band gap in the range of 2.25–3.
... Show MoreA hydroponic experiment was carried out at the College of Agricultural Engineering Sciences - University of Baghdad during the fall season of 2019-2020 in order to improve the quality traits of broccoli grown hydroponically under the modified Nutrient Film Technique (NFT), using an internationally approved standard solution and alternative solution, the plant was enriched with ozone and the foliar application of organic nutrients. The Hydroponic study included two experiments with the standard solution (Cooper's solution) and the alternative solution (ABEER). Both experiments were implemented within the Nested Design with three replications, and both included the gas type in the main plot, which were oxygen and ozone, while the sub-
... Show MoreThin films of pure WO3 and the binary systems of TiO2:WO3,MoO3:WO3,Cr2O3:WO3, and SnO2:WO3 were prepared by pulsed laser deposition method. The single and binary compounds were sintered at 1273K for five hours. The deposition were done under vacuum of 2x10-2 Torr at various substrates like glass and single crystal silicon wafer with negative conductance at ambient temperature thickness of ≍150 nm. The structures and morphology of pure WO3
One of the key challenges is reliable communication for Unmanned Underwater Vehicles (UUVs) since underwater environments are dynamic and challenging for signal transmission. The traditional acoustic communication systems allow long-distance communication but are limited by the low bandwidth, high latency, and doppler effect. Optical wireless, on the other hand, provides high data rates with water absorption and scattering occurring within the transmission distance, but has a short range of communication. To overcome these drawbacks, a smart hybrid optical-acoustic communication system is proposed that is a combination of Wavelength Division Multiplexing and On-Off Keying (WDM-OOK) to transmit a high-speed signal over optical and ac
... Show MoreManufacturing industry is constantly looking for ways to improve the efficiency of production processes so as to lower production costs, maintain product quality, and improve production planning. This study aims to provide an integrated optimization and forecasting framework that combines Cutting Optimization Pro5, linear programming, and an Enhanced N-BEATS deep learning model to minimize material waste and manufacturing cost and to predict the number of production items with a price-reduction strategy. The real industrial case study is based on production and pricing data from the Akad factory of the General Company for Electrical and Electronic Products in Iraq for the period from 2014 to 2025, concerning the manufacture of 80 L
... Show MoreIn this study, high-performance solid polymer electrolytes (SPEs) with different compositions were investigated for next-generation lithium-based energy storage and flexible electronics technology applications. The SPE films were prepared by the solution casting method using hydroxypropyl methylcellulose (HPMC), polyethylene glycol (PEG), and lithium sulfate (Li2SO4 ). The obtained films were flexible and transparent, hence suitable for structural, optical, electrical, and thermal characterizations. The XRD pattern of HPMC indicated a broad peak at 2 theta approximate to 20 degrees, while the films HPMC/PEG- Li2SO4 showed sharp peaks assigned to the crystalline nature of Li2SO4 . Fourier-transform infrared (FTIR) spectra confirmed O-H vibra
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